Edappally Bank Officers Welfare Society vs. The State Tax Officer (Works Contract) - Kerala High Court, 14 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 MONDAY, THE 14TH DAY OF OCTOBER 2019 / 22ND ASWINA, 1941 WP(C).No.27142 OF 2019(P) PETITIONER: EDAPPALLY BANK OFFICERS WELFARE SOCIETY ER-384/11, EBOWS HEIGHTS, VATTEKUNNAM, EDAPPALLY NORTH, ERNAKULAM DISTRICT, ERNAKULAM, PIN - 682 024, REPRESENTED BY ITS PRESIDENT AND SECRETARY. BY ADV. SHRI.SIVANKUTTY S. RESPONDENTS: 1 THE STATE TAX OFFICER (WORKS CONTRACT) S.G. AND S.T. DEPARTMENT, ERNAKULAM, KOCHI - 682 015. 2 THE DEPUTY COMMISSIONER (APPEALS) S.G. AND S.T. DEPARTMENT, STATE GOODS AND SERVICES TAX OFFICE COMPLEX, PERUMANOOR P.O., THEVARA, KOCHI - 682 015. 3 STATE ASSISTANT COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT, ERNAKULAM AT CIVIL STATION, KAKKANAD, PIN - 682 030. BY GOVERNMENT PLEADER SMT. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14.10.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.27142 OF 2019(P) 2

J U D G M E N T Against Ext.P1 and P2 assessment orders under the Kerala Value Added Tax Act for the assessment years 2011-2012 and 2012- 2013, the petitioner has preferred Exts.P3 and P4 appeals together with Exts.P3(a) and P4(a) stay petitions before the 2nd respondent. Exts.P5 and P5(a) are the revenue recovery notices. 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 and P2 assessment orders.

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 2nd respondent shall consider and pass

WP(C).No.27142 OF 2019(P) 3 reasoned orders on Exts.P3(a) and P4(a) stay petitions 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 Exts.P5 and P5(a) revenue recovery notices for recovery of amounts confirmed against the petitioner by Ext.P1 and P2 assessment orders shall be kept in abeyance till such time as orders are 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.27142 OF 2019(P) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE ASSESSMENT ORDER PASSED U/S.25(1) OF THE KVAT ACT, 2003 FOR 2011-12 DATED 19.03.2019. EXHIBIT P2 AOF THE ASSESSMENT ORDER PASSED U/S.25(1) OF THE KVAT ACT, 2003 FOR 2012-13 DATED 19.03.2019. EXHIBIT P3 AOF THE APPEAL DATED 04.10.2019 FILED AGAINST THE ASSESSMENT ORDER FOR 2011-12. EXHIBIT P3 A AOF THE INTERLOCUTORY APPLICATION DATED 03.10.2019 FOR STAY OF COLLECTION DISPUTED TAX FOR 2011-12. EXHIBIT P3 B AOF THE INTERLOCUTORY APPLICATION DATED 03.10.2019 FOR ADVANCEMENT OF HEARING OF THE APPEAL FOR THE YEAR 2011-12. EXHIBIT P4 AOF THE APPEAL DATED 03/10/2019 FILED AGAINST THE ASSESSMENT ORDER FOR 2012-13. EXHIBIT P4 A AOF THE INTERLOCUTORY APPLICATION DATED 03.10.2019 FOR STAY OF COLLECTION DISPUTED TAX FOR 2012-13. EXHIBIT P4 B AOF THE INTERLOCUTORY APPLICATION DATED 03.10.2019 FOR ADVANCEMENT OF HEARING OF APPEAL FOR THE YEAR 2012-13. EXHIBIT P5 AOF REVENUE RECOVERY NOTICE DATED 21/08/2019 IN FORM 1 UNDER SECTION 7 OF THE REVENUE ACT FOR THE YEAR 2011-12. EXHIBIT P6 AOF THE REVENUE RECOVERY NOTICE DATED 21/08/2019 IN FORM NO.1 UNDER SECTION 7OF THE REVENUE RECOVERY ACT FOR THE YEAR 2012-13. RESPONDENTS EXHIBITS:NIL //// P.A TO JUDGE