Cochin Sanitary Stores vs. Secretary - Kerala High Court, 22 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 TUESDAY, THE 22ND DAY OF OCTOBER 2019 / 30TH ASWINA, 1941 WP(C).No.27948 OF 2019(P) PETITIONER: COCHIN SANITARY STORES, T. D. ROAD, ERNAKULAM, KOCHI - 682 031, REPRESENTED BY PARTNER SRI. K. J, SUDHAKARA KAMMATH. BY ADVS. SRI.VIJAYAN. K.U. SRI.K.V.VIMAL RESPONDENTS: 1 SECRETARY, KVAT TRIBUNAL, SALES TAX COMPLEX, KOCHI - 682 015. 2 ASSISTANT COMMISSIONER SPECIAL CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT, MATTANCHERRY AT ALUVA, PIN - 683 101. 3 ASSISTANT COMMISSIONER OF STATE TAX SGST DEPARTMENT, MATTANCHERRY, KOCHI - 682 002. BY GOVERNMENT PLEADER SMT.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22.10.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.27948 OF 2019(P) 2

J U D G M E N T Against Ext.P1 first appellate order under the Kerala Value Added Tax Act, the petitioner has preferred Ext.P3 appeal together with Ext.P4 stay petition before the 1st 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 first appellate 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 1st respondent shall 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 first appellate order shall be kept in abeyance till such WP(C).No.27948 OF 2019(P) 3 time as orders are passed by the 1st 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 1st respondent, for further action. A.K.JAYASANKARAN NAMBIAR

JUDGE mns

WP(C).No.27948 OF 2019(P) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE APPELLATE ORDER IN KVATA 1260/2019 DATED 03/096/2019 SERVED ON 10/10/2019. EXHIBIT P2OF THE ACKNOWLEDGMENT OF RECEIPT OF SECOND APPEAL BY THE KVAT TRIBUNAL ERNAKULAM. EXHIBIT P3OF THE GROUNDS OF SECOND APPEAL ON 17/10/2019 BEFORE THE KVAT TRIBUNAL ERNAKULAM. EXHIBIT P4OF THE AFFIDAVIT IN SUPPORT OF STAY APPLICATION FILED BEFORE THE KVAT TRIBUNAL ERNAKULAM. RESPONDENTS EXHIBITS:NIL //// P.A TO JUDGE