Haleema Beevi vs. The State Tax Officer-Ii - Kerala High Court, 15 October 2019

Cause title — parties, addresses and appearances

WP(C).No.27302 OF 2019 1 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR TUESDAY, THE 15TH DAY OF OCTOBER 2019 / 23RD ASWINA, 1941 WP(C).No.27302 OF 2019 PETITIONER: SMT.HALEEMA BEEVI GOLDEN BIKE PLYWOOD, VII/154-A, NEAR PVT. BUS STAND, PERUMBAVOOR. BY ADVS. SRI.N.MURALEEDHARAN NAIR SRI.ANTONY JONES RESPONDENTS: 1 THE STATE TAX OFFICER-II STATE GOODS AND SERVICES TAX DEPARTMENT, FIRST CIRCLE, MINI CIVIL STATION, PERUMBAVOOR-683542. 2 THE ASSISTANT COMMISSIONER (APPEALS), STATE GOODS AND SERVICE TAX DEPARTMENT, ERNAKULAM-682015. 3 THE ASSISTANT COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, MUVATTUPUZHA-686669. BY GOVERNMENT PLEADER DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15.10.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.27302 OF 2019 2

J U D G M E N T Against Ext.P1 assessment order under the Central Sales Tax Act, the petitioner has preferred Ext.P2 appeal together with Ext.P3 delay condonation petition and Ext.P4 stay petition before the 2nd respondent. Ext.P5 is the revenue recovery notice. 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.

I have heard the learned counsel appearing for the petitioner and also the learned Government Pleader appearing for the respondents. Taking note of the fact that the delay occasioned in filing the appeal before the 2nd respondent is only 250 days, I deem it appropriate to condone the same and direct the 2nd 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. Recovery steps pursuant to Ext.P5 revenue recovery notice for recovery of amounts confirmed against the petitioner by Ext.P1 assessment order shall be kept in abeyance till such time as orders are WP(C).No.27302 OF 2019 3 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.27302 OF 2019 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT UNDER CST ACT FOR THE ASSESSMENT YEAR 2014-15 DATED 17.07.2018. EXHIBIT P2OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 14.06.2019. EXHIBIT P3OF THE DELAY CONDONATION PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 14.06.2019. EXHIBIT P4OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 14.06.2019. EXHIBIT P5OF THE DEMAND UNDER SECTION 7 OF THE KERALA REVENUE RECOVERY ACT ISSUED BY 3RD RESPONDENT DATED 28.01.2019. RESPONDENTS EXHIBITS:NIL //// P.A TO JUDGE