Sunny Diamonds (P) LTD vs. The Asst. Commissioner-Ii (Assessment) - 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.27997 OF 2019(Y) PETITIONER: SUNNY DIAMONDS (P) LTD PATTOM, THIRUVANANTHAPURAM, REPRESENTED BY ITS MANAGING DIRECTOR, P.P.SUNNY. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SMT.K.KRISHNA RESPONDENTS: 1 THE ASST. COMMISSIONER-II (ASSESSMENT) SPECIAL CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM-695 002. 2 THE DY. COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, THIRUVANANTHAPURAM- 695 002. SMT. THUSHARA JAMES; GP 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.27997 OF 2019 2

JUDGMENT Against Ext.P1 assessment order for the assessment year 2013-2014 under the Kerala Value Added Tax Act, the petitioner has preferred an appeal before the First Appellate Authority, the same came to be dismissed by Ext.P3 order, seeking rectification of the same, petitioner preferred Ext.P5 rectification application before the 2nd respondent . It is the case of the petitioner that even prior to considering the rectification application, 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. On a consideration of the facts and circumstances of the case as also the submissions made across the Bar, I dispose the writ petition with the following directions:

The 2nd respondent Tribunal shall consider and pass reasoned orders on Ext.P5 rectification application 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 Tribunal as directed above and communicated to the petitioner.

WP(C).No.27997 OF 2019 3

The petitioner shall produce a copy of the writ petition together with a copy of this judgment, before the 2nd respondent Tribunal, for further action. A.K.JAYASANKARAN NAMBIAR JUDGE SJ

WP(C).No.27997 OF 2019 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE IST RESPONDENT FOR THE YEAR 2013-14 DATED 28.3.2018. EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 21.4.2018. EXHIBIT P3 COPY OF ORDER IN KVATA NO.560/18 ISSUED BY THE 2ND RESPONDENT DATED 26.6.2019. EXHIBIT P4 COPY OF ORDER IN TA(VAT) NO.131/14 ISSUED BY THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, THIRUVANANTHAPURAM DATED 23.6.2016. EXHIBIT P5 COPY OF APPLICATION SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 20.8.2019.