Iot Anwesha Engineering And Construction Limited vs. The State Tax Officer (Wc) - Kerala High Court, 23 October 2019

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR WEDNESDAY, THE 23RD DAY OF OCTOBER 2019 / 1ST KARTHIKA, 1941 WP(C).No.28083 OF 2019(I) PETITIONER: IOT ANWESHA ENGINEERING AND CONSTRUCTION LIMITED SHREYAS, X/314A, PALLI CHAKKALAYIL ROAD, 1023Q, EROOR SOUTH, THRIPUNITHURA, EROOR, PIN-682301 REPRESENTED BY ITS JUNIOR MANAGER MR.NAGARAJAN.N.V BY ADV. SMT.K.LATHA RESPONDENTS: 1 THE STATE TAX OFFICER (WC) DEPARTMENT OF STATE GOODS AND SERVICES TAX, OFFICE OF THE DEPUTY COMMISSIONER, STATE GOODS AND SERVICES TAX COMPLEX, PERUMANOOR, ERNAKUALM-682015 2 THE DEPUTY COMMISSIONER(APPEALS), DEPARTMENT OF COMMERCIAL TAXES, STATE GOODS AND SERVICE TAX COMPLEX, PERUMANOOR, ERNAKULAM-682015 3 THE STATE ASSISTANT COMMISSIONER, STATE GOODS AND SERVICE TAX, ERNAKULAM AT CIVIL STATION, KAKKANAD-,682030 BY GOVERNMENT PLEADER SMT.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23.10.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.28083 OF 2019(I) 2

JUDGMENT Against Ext.P1 assessment order under the Kerala Value Added Tax Act, the petitioner has preferred Ext.P2 appeal, Ext.P3 stay petition together with Ext.P3A delay condonation petition before the 2nd respondent. It is the case of the petitioner that even prior to considering the stay petition, recovery steps are taken by the respondents against the petitioner for recovery of the amounts confirmed by Ext.P1 assessment order.

I have heard the learned counsel appearing for the petitioner and also the learned Government Pleader appearing for the respondents. Taking note of the fact that the delay occasioned in filing the appeal before the 2nd respondent is only 10 days, I deem it appropriate to condone the same and direct the 2nd respondent to consider and pass reasoned orders on Ext.P3 stay petition within a period of one month from the date of receipt of a copy of this judgment, after hearing the petitioner. Recovery steps for recovery of amounts confirmed against the petitioner by Ext.P1 assessment order shall be kept in abeyance till such time as orders are passed by the 2nd respondent as directed above

WP(C).No.28083 OF 2019(I) 3 and communicated to the petitioner. The petitioner shall produce a copy of the writ petition together with a copy of this judgment, before the 2nd respondent, for further action. A.K.JAYASANKARAN NAMBIAR

JUDGE mns

WP(C).No.28083 OF 2019(I) 4 APPENDIX PETITIONERS EXHIBITS EXHIBIT -P1 THEOF ASSESSMENT ORDER NO.32072017443/2014- 2015(MODIFIED0 DATED 16.7.2019 ISSUED BY FIRST RESPONDENT TO THE PETITIONER UNDER KERALA VALUE ADDED TAX ACT EXHIBIT P2- THEOF THE APPEAL IN FORM NO.29 ALONG WITH GROUND OF APPEAL FILE BY THE PETITIONER BEFORE THE SECOND RESPONDENT AGAINST THE P1 ASSESSMENT ORDER FOR THE YEAR 2014-2015 EXHIBIT P3- THEOF THE STAY PETITION FILED BY THE PETITIONER IN THE P2 APPEAL EXHIBIT P3A- THEOF THE DELAY CONDONATION PETITION FILED BY THE PETITIONER IN THE P2 APPEAL RESPONDENTS EXHIBITS:NIL //// P.A TO JUDGE