Famous Bakery vs. The State Tax Officer-1 - Kerala High Court, 18 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 FRIDAY, THE 18TH DAY OF OCTOBER 2019/26TH ASWINA, 1941 W.P(C).No.27729 OF 2019(M) PETITIONER: FAMOUS BAKERY COOL AND COFFEE BAR, NEAR POST OFFICE, KALIKAVU, MALAPPURAM - 676 525, REPRESENTED BY ITS MANGING PARTNER ABDUL AZEEZ. BY ADVS.SMT.M.K.HAJARA SRI.C.RAMACHANDRAN RESPONDENTS: 1 THE STATE TAX OFFICER-1, STATE GOODS AND SERVICES TAX DEPARTMENT, NILAMBUR, MALAPPURAM DISTRICT - 679 329. 2 THE ASSISTANT COMMISSIONER (APPEALS) COMMISSIONER OF TAXES - S.G.S.T. DEPARTMENT, MALAPPURAM - 676 504. 3 DEPUTY TAHASILDAR THIRURANGADI TALUK, MALAPPURAM - 676 306. BY SMT.THUSHARA JAMES, GOVT. PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18.10.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).No.27729/2019 : 2 :

J U D G M E N T Against Ext.P1 modified assessment order under the KVAT Act, for the assessment year 2016 -17, the petitioner has preferred Ext.P2 appeal together with Ext.P3 stay petition as also Ext.P4 delay condonation petition before the 2nd respondent. Ext.P5 is the revenue recovery notice. The limited prayer of the petitioner is for a direction to the 2nd respondent to consider and pass orders on the stay petition and to keep in abeyance recovery steps, in the meanwhile.

I have heard the learned counsel for the petitioner as also the learned Government Pleader for the respondents. Taking note of the fact that the delay occassioned in filing the appeal before the 2nd respondent is only 281 days, I deem it appropriate to condone the delay, and dispose the writ petition, by directing the 2nd respondent to 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, pursuant to Ext.P5

W.P.(C).No.27729/2019 : 3 : revenue recovery notice, for recovery of amounts confirmed against the petitioner by Ext.P1 modified assessment order, shall be kept in abeyance till such time as orders are passed by the 2nd respondent, as directed, 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 prp/18/10/19

W.P.(C).No.27729/2019 : 4 : APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 AOF THE MODIFIED ORDER-OR.NO-971 /2017-18 THE KVAT ACT FOR 2016-17 DATED 29.11.2018. EXHIBIT P2 AOF THE APPEAL FIELD DATED

5.8.

UNDER KVATA NO.185/2019 AGAINST EXT.P1. EXHIBIT P3 AOF THE STAY PETITION FILED ALONG WITH P.2 APPEAL FILED DATED 5.8. 19. EXHIBIT P4 AOF THE DELAY CONDONATION PETITION FIELD ALONG WITH P.2 APPEAL UNDER KVATA 185/2019. EXHIBIT P5 RESPONDENTS EXHIBITS: AOF THE REVENUE RECOVERY NOTICE DATED 16.1.2018. NIL. //// P.S. TO JUDGE