BharatTaxGST

M/S.Square Deal Electromechanical vs. State Of Kerala

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WP(C)/27533/2019HC KeralaGSTCNR KLHC01071459201916 October 2019Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR5 pages
For Petitioner: SRI.ASWIN GOPAKUMAR, SRI.ANWIN GOPAKUMAR, SMT.KALA G.NAMBIAR, SRI.K.AMAL NATH NAIK, SRI.RENOY VINCENT, SRI.NIRANJAN SUDHIR, RESPONDENT/S:, STATE OF KERALA, REPRESENTED BY ITS SECRETARY (TAXES), GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM 695 001, THE STATE TAX OFFICER...For Respondent: GP- SMT. THUSHARA JAMES

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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 WP(C).No.27533 OF 2019(N) PETITIONER: M/S.SQUARE DEAL ELECTROMECHANICAL 38/2422 A, KADAVANTHARA, KALOOR, ERNAKULAM 682 017 BY ADVS. SRI.ASWIN GOPAKUMAR SRI.ANWIN GOPAKUMAR SMT.KALA G.NAMBIAR SRI.K.AMAL NATH NAIK SRI.RENOY VINCENT SRI.NIRANJAN SUDHIR RESPONDENT/S: 1 STATE OF KERALA REPRESENTED BY ITS SECRETARY (TAXES) GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM 695 001 2 THE STATE TAX OFFICER, STATE GOODS AND SERVICE TAX DEPARTMENT, 2ND CIRCLE, KALAMASSERY, AT CIVIL STATION, KAKKANAD, ERNAKULAM 682 030 3 THE ASSISTANT COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICES TAX DEPARTMENT , CIVIL STATION, KAKKANAD, ERNAKULAM 682 030 4 THE DEPUTY COMMISSIONER (APPEALS), SGST COMPLEX, PERUMANOOR.P.O., ERNAKULAM-682015. 5 ADDL.R5.THE FEDERAL BANK LTD., SYDA BUILDINGS, OPPOSITE IGNOU, KALOOR - KADAVANTHRA ROAD, KALOOR, REPRESENTED BY ITS MANAGER. (ADDL.R5 IS SUO MOTU IMPLEADED AS PER ORDER DATED 16.10.2019 IN WPC.) W.P(C) No.27533/19 2 OTHER PRESENT: GP- SMT. THUSHARA JAMES, SC,FEDERAL BANK - SRI. PAULOCHAN ANTONY 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.27533/19 3

JUDGMENT Against Ext.P1 assessment order under the KVAT Act for the assessment year 2013-2014, the petitioner has preferred Ext.P2 appeal, Ext.P3 delay condonation petition together with Ext.P4 stay petition before the 4th respondent. Ext.P5 is the prohibitory order issued by the official respondent to the additional 5th respondent, freezing the bank account of the petitioner. 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 assessment order.

2.

I have heard Sri.Aswin Gopakumar, the learned counsel appearing for the petitioner as also Smt.Thushara James, the learned Government Pleader appearing for the respondents.

3.

Taking note of the fact that the delay of 563 days occasioned in preferring the appeal before the 4th respondent was on account of the pendency of the issue regarding validity of the 101st Constitutional Amendment 2016 before this Court, I deem it appropriate to condone the said delay in filing the appeal and direct the 4th respondent to consider and pass reasoned orders on Ext.P4 stay petition within a period of one month from the date of receipt of a copy of this judgment, after hearing the petitioner. It is made clear that till such time as orders are passed by the 4th respondent as directed above and communicated to the petitioner, recovery of amounts covered by Ext.P1 assessment order including further proceedings pursuant to Ext.P5 prohibitory order shall be kept in abeyance. Resultantly, during the time when the stay granted by this Court is in operation, the petitioner shall be permitted to operate the account referred to in Ext.P5 prohibitory order. The petitioner shall produce a copy of the writ petition together with a copy of this judgment, before the 4th respondent, for further action. A.K.JAYASANKARAN NAMBIAR

JUDGE

okb //// P.S. to Judge APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ORDER NO. 32071389153/2013-14 DATED 31-03-2018 PASSED BY THE 2ND RESPONDENT EXHIBIT P2OF THE APPEAL FILED BEFORE THE DEPUTY COMMISSIONER UNDER FORM 29 OF THE KERALA VALUE ADDED TAX RULES 2005 EXHIBIT P3OF THE INTERLOCUTORY APPLICATION FOR CONDONATION OF DELAY UNDER FORM 30 OF THE KERALA VALUE ADDED TAX RULES, 2005 FILED BEFORE THE DEPUTY COMMISSIONER. EXHIBIT P4OF THE INTERLOCUTORY APPLICATION FOR STAY UNDER FORM 30 OF THE KERALA VALUE ADDED TAX RULES , 2005 FILED BEFORE THE DEPUTY COMMISSIOENR EXHIBIT P5OF THE PROHIBITORY ORDER NO A5- 3565/18 DATED 20-08-2019 ISSUED BY THE 3RD RESPONDENT UNDER SECTION 19 OF THE KERALA REVENUE RECOVERY ACT, 1968

Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.