M/S.Arathy Rubber Products vs. The Assistant Commissioner Of State Tax/Authorished Officer - 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.27159 OF 2019(T) PETITIONER: M/S.ARATHY RUBBER PRODUCTS, KARIMKUNNAM, THODUPUZHA, REPRESENTED BY ITS MANAGING PARTNER ZACHARIA STEPHEN, AGED 66 YEARS, S/O.STEPHEN, THUDIYANPLACKAL HOUSE, KARINKUNNAM P.O., THODUPUZHA, IDUKKI - 685 586. BY ADVS. SRI.PRAVEEN.H. SRI.G.HARIHARAN SRI.M.V.VIPINDAS SMT.T.T.SHANIBA SMT.K.S.SMITHA RESPONDENTS: 1 THE ASSISTANT COMMISSIONER OF STATE TAX/AUTHORISHED OFFICER, UNDER THE KERALA REVENUE RECOVERY ACT, STATE GOODS AND SERVICES TAX DEPARTMENT, 2ND FLOOR, KATTAPPANA SOUTH P.O., IDUKKI AT KATTAPANA - 685 515. 2 THE COMMERCIAL TAX OFFICER, 2ND CIRCLE, THODUPUZHA, IDUKKI DISTRICT - 685 581. 3 THE DEPUTY COMMISSIONER (APPEALS), OFFICE OF THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES, KOTTAYAM - 686 001. 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.27159 OF 2019 2

JUDGMENT Against Exts.P10 and P11 assessment orders for the assessment years 2010-2011 and 2011-2012 under the Central Sales Tax Act, the petitioner has preferred Exts.P3 and P4 appeals together with Exts.P5 and P6 stay petitions before the 3rd 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 Exts.P10 and P11 assessment orders.

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 3rd respondent shall consider and pass reasoned orders on Exts.P5 and P6 stay petitions 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 Exts.P1 and P2 Demand notices for recovery of amounts confirmed against the petitioner by Exts.P10 and P11 assessment orders shall be kept in abeyance till such time as orders are passed by the 3rd respondent as WP(C).No.27159 OF 2019 3 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 3rd respondent, for further action. A.K.JAYASANKARAN NAMBIAR JUDGE SJ

WP(C).No.27159 OF 2019 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE DEMAND NOTICE ISSUED UNDER SECTION 7 OF THE RR ACT HAVING RRC NO.24/2019-20 DATED 27/09/2019. EXHIBIT P2OF THE DEMAND NOTICE ISSUED UNDER SECTION 7 OF THE RR ACT HAVING RRC NO.25/2019-20 DATED 27/9/2019. EXHIBIT P3OF THE APPEAL MEMORANDUM EVIDENCING PENDENCY OF STATUTORY APPEAL BEFORE THE 3RD RESPONDENT WITH RESPECT TO THE PERIOD 2010-11. EXHIBIT P4OF THE STAY PETITION FILED ALONG WITH EXHIBIT P3 APPEAL AND PENDING BEFORE THE 3RD RESPONDENT. EXHIBIT P5OF THE MEMORANDUM OF APPEAL FILED AGAINST THE ASSESSMENT ORDER FOR THE PERIOD 2010-11 FILED AND PENDING BEFORE THE 3RD RESPONDENT. EXHIBIT P6OF THE STAY PETITION FILED ALONG WITH EXHIBIT P5 APPEAL. EXHIBIT P7OF THE NOTIFICATION ISSUED AS SRO 804/2008 DATED 31/07/2008. EXHIBIT P8OF THE NOTIFICATION NO.SRO 753/2011 DATED 30/11/2011. EXHIBIT P9OF THE CIRCULAR NO.17/2013 DATED 05/10/2013 ISSUED BY THE COMMISSIONER OF COMMERCIAL TAXES. EXHIBIT P10OF THE ASSESSMENT ORDER PASSED BY THE 2ND RESPONDENT FOR THE PERIOD 2010-11 EXHIBIT P11OF THE ASSESSMENT ORDER PASSED BY THE 2ND RESPONDENT FOR THE PERIOD 2011-12