Thomas Ulahannan vs. The Assistant Commissioner - 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.28091 OF 2019(J) PETITIONER: THOMAS ULAHANNAN KARUKAPARAMBIL AGENCIES, MAIN ROAD, VATTUKKUNNU, CHOTTANIKKARA, ERNAKULAM DISTRICT, PIN-682312. BY ADVS. SRI.R.MURALEEDHARAN DR.ANIES GEORGE RESPONDENTS: 1 THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE-III, DEPARTMENT OF STATE GOODS AND SERVICE TAX, STATE TAX COMPLEX, ERNAKULAM AT PERUMANOOR, PIN-682015. 2 THE DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM, PIN-682015. 3 THE STATE ASSISTANT COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, ERNAKULAM AT CIVIL STATION, KAKKANAD, PIN-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.28091 OF 2019(J) 2

J U D G M E N T Against Exts.P1 and P2 assessment orders under the Kerala Value Added Tax Act for the assessment years 2013-2014 and 2014-2015, the petitioner has preferred Exts.P3 and P4 appeals together with Exts.P5 and P6 stay petitions before the 2nd respondent. Exts.P7 and P8 are the demand notices. 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.P1 and P2 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 2nd 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

WP(C).No.28091 OF 2019(J) 3 the petitioner.

Recovery steps pursuant to Exts.P7 and P8 demand notices for recovery of amounts confirmed against the petitioner by Exts.P1 and P2 assessment orders 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.28091 OF 2019(J) 4 APPENDIX PETITIONERS EXHIBITS EXHIBIT -P1OF THE ASSESSMENT ORDER PASSED UNDER SECTION 25(1) OF THE KVAT ACT BY THE 1ST RESPONDENT DATED 2.4.2019 FOR THE YEAR 2013-2014 EXHIBIT P2-OF THE ASSESSMENT ORDER PASSED UNDER SECTION 25(1) OF THE KVAT ACT BY THE 1ST RESPONDENT DATED 2.4.2019 FOR THE YEAR 2014-2015 EXHIBIT P3-OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT AGAINST EXT.P1 ORDER DATED 15.07.2019 EXHIBIT P4-OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT AGAINST EXT.P2 ORDER DATED 15.07.2019 EXHIBIT P5-OF THE INTERLOCUTORY APPLICATION FOR STAY FILED BEFORE THE 2ND RESPONDENT DATED 15.07.2019 WITH EXT.P3 APPEAL EXHIBIT P6-OF THE INTERLOCUTORY APPLICATION FOR STAY FILED BEFORE THE 2ND RESPONDENT DATED 15.07.2019 WITH EXT.P4 APPEAL EXHIBIT P7OF THE DEMAND NOTICE ISSUED UNDER RR ACT BY THE 3RD RESPONDENT DATED 30.09.2019 FOR ARREARS AS PER EXT.P1 EXHIBIT P8OF THE DEMAND NOTICE ISSUED UNDER RR ACT BY THE 3RD RESPONDENT DATED 30.09.2019 FOR ARREARS AS PER EXT.P2 RESPONDENTS EXHIBITS:NIL //// P.A TO JUDGE