M/S.Malasian Ply @ Boards vs. The State Tax Officer-I - 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.28045 OF 2019(E) PETITIONER: M/S.MALASIAN PLY & BOARDS ODAKKALI, PERUMBAVOOR, REPRESENTED BY ITS MANAGING PARTNER, SRI. M.A.JAMAL. BY ADVS. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENTS: 1 THE STATE TAX OFFICER-I STATE GOODS AND SERVICES TAX DEPARTMENT, I CIRCLE, MINI CIVIL STATION, PERUMBAVOOR-683542. 2 THE ASSISTANT COMMISSIONER (APPEALS), STATE GOODS AND SERVICE TAX DEPARTMENT, KERALA, ERNAKULAM-682015. 3 THE ASSISTANT COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, KERALA, MUVATTUPUZHA-686669. 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.28045 OF 2019(E) 2

JUDGMENT Against Ext.P1 assessment order for the assessment year 2016- 2017 under the Kerala Value Added Tax Act, the petitioner has preferred Ext.P2 appeal, Ext.P3 delay condonation petition together with Ext.P4 stay petition before the 2nd respondent. Ext.P5 is the demand notice. 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 69 days, I deem it appropriate to condone the same and direct the 2nd respondent to consider and pass reasoned orders on Ext.P4 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 pursuant to Ext.P5 demand notice for recovery of amounts confirmed against the petitioner by Ext.P1

WP(C).No.28045 OF 2019(E) 3 assessment order shall be kept in abeyance till such time as orders are passed by the 2nd respondent as directed above 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.28045 OF 2019(E) 4 APPENDIX PETITIONERS EXHIBITS EXHIBIT -P1OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT UNDER THE KVAT ACT FOR THE YEAR 2016-17 DATED 26.03.2018 EXHIBIT P2-OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 10.10.2019 EXHIBIT P3-OF THE DELAY CONDONATION PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 10.10.2019 EXHIBIT P4-OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 10.10.2019 EXHIBIT P5:OF THE DEMAND NOTICE IN FORM NO.12 ISSUED BY 1ST RESPONDENT DATED 26.03.2018 RESPONDENTS EXHIBITS:NIL //// P.A TO JUDGE