M/S Chalissery Kirana Merchant vs. The State Tax Officer - Kerala High Court, 16 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 16TH DAY OF OCTOBER 2019/24TH ASWINA, 1941 W.P(C).No.27454 OF 2019(F) PETITIONER: M/S.CHALISSERY KIRANA MERCHANT XIII/163-A, KAVUKKODE P.O.PALAKKAD-679 303, REPRESENTED BY ITS MANAGING PARTNER, BASHEER M.A. S/O.AHAMMED UNNI. BY ADVS.SRI.K.M.FIROZ SMT.M.SHAJNA RESPONDENTS: 1 THE STATE TAX OFFICER STATE TAX OFFICE, STATE GOODS AND SERVICES TAX DEPARTMENT, KERALA STATE TAX OFFICE, PATTAMBI,PALAKKAD-679 303. 2 THE ASSISTANT COMMISSIONER (APPEALS), STATE GOODS AND SERVICES TAX DEPARTMENT, KERALA (COMMERCIAL TAXES), PALAKKAD-679 303. 3 THE ASSISTANT COMMISSIONER OF STATE TAX, STATE TAX OFFICE, STATE GOODS AND SERVICES TAX DEPARTMENT, KERALA, STATE TAX OFFICE, PALAKKAD-679 303. 4 STATE BANK OF INDIA, KUNNAMKULAM BRANCH-3533, THRISSUR DISTRICT, KERALA-680 503, REPRESENTED BY ITS MANAGER-680 503. BY SRI.JAICE JACOB, SC, SBI BY SMT.THUSHARA JAMES, GOVT. PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16.10.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).No.27454/2019 : 2 :

J U D G M E N T Against Ext.P1 assessment order under the KVAT Act, for the assessment year 2016-17, the petitioner has preferred Ext.P2 appeal together with Ext.P2(a) stay petition before the 2nd respondent. It is the case of the petitioner that 20% of the disputed amount was already paid to the Department pending the disposal of the First Appeal. Notwithstanding the said payment however, Ext.P4 revenue recovery notice and Ext.P5 prohibitory order have been issued by the respondents. The prayer in the writ petition is for a direction to the 2nd respondent to consider and pass orders on the appeal, expeditiously, and to keep in abeyance recovery steps, in the meanwhile.

I have heard the learned counsel for the petitioner, the learned Standing counsel for the 4th respondent Bank as also the learned Government Pleader for the official respondents of the State. Taking note of the fact that the petitioner has already paid

W.P.(C).No.27454/2019 : 3 : 20% of the disputed tax amount pending the adjudication by the 2nd respondent, there will be a direction to the 2nd respondent to consider and pass reasoned orders on Ext.P2 appeal within three months from the date of receipt of a copy of this judgment, after hearing the petitioner. Recovery steps, pursuant to Ext.P4 revenue recovery notice, as also further proceedings pursuant to Ext.P5 prohibitory order, shall be kept in abeyance till such time as orders are passed by the 2nd respondent, as directed, and communicated to the petitioner. It is made clear the during the time when the stay granted by this Court is in operation, the petitioner will be permitted to operate the bank account mentioned in Ext.P5. 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/16/10/19

W.P.(C).No.27454/2019 : 4 : APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 AOF THE ASSESSMENT ORDER AND DEMAND NOTICE DATED 21.2.2019 FOR THE YEAR 2016-17 ISSUED BY THE 1ST RESPONDENT EXHIBIT P2 AOF THE APPEAL MEMORANDUM FOR THE ASSESSMENT YEAR 2016-17 DATED 12.3.2019 IN KVATA 170 OF 2019 CHALLENGING EXHIBIT P1 ASSESSMENT ORDER EXHIBIT P2 (A)OF THE STAY PETITION FOR THE ASSESSMENT YEAR 2016-17 DATED 12.3.2019 IN KVATA NO 170 OF 2019 EXHIBIT P2 (B) AOF THE NOTICE ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER IN KVATA 170 OF 2019 DATED 26.4.2019 EXHIBIT P3 AOF THE CHALAN PAYING RS 1.43,602/- BY THE PETITIONER EXHIBIT P3 (A) AOF THE CHALAN PAYING RS 15,960/- BY THE PETITIONER EXHIBIT P4 AOF THE REVENUE RECOVERY NOTICE DATED 3.8.2019 ALONG WITH CERTIFICATE OF RECOVERY EXHIBIT P5 RESPONDENTS EXHIBITS: AOF THE LETTER DATED 10.10.2019 ISSUED BY THE 4TH RESPONDENT. NIL. //// P.S. TO JUDGE