Aisha Beevi vs. The Intelligence Officer - Kerala High Court, 11 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 11TH DAY OF OCTOBER 2019 / 19TH ASWINA, 1941 WP(C).No.26953 OF 2019(T) PETITIONER/S: AISHA BEEVI PROPRIETRESS, ARABIAN JEWELLERY, AMBIYILY HOUSE, ADINAD SOUTH, KULASEKHARAPURAM P.O., KARUNAGAPILLY, KOLLAM DISTRICT-690 542. BY ADVS. SRI.K.J.ABRAHAM SRI.NIKHIL JOHN RESPONDENT/S: 1 THE INTELLIGENCE OFFICER SQUAD NO.IV, DEPARTMENT OF COMMERCIAL TAXES, KOTTAYAM DISTRICT-686 001. 2 THE DEPUTY COMMISSIONER(APPEALS), STATE GOODS AND SERVICES TAX DEPARTMENT, BAKER HILLS, KOTTAYAM DISTRICT-686 001. 3 KERALA VALUE ADDED TAX APPEALLATE TRIBUNAL, ADDITIONAL BENCH, C.T.COMPLEX KOTTAYAM DISTRICT-686 001. GOVERNMENT PLEADER SMT.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11.10.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.26953 OF 2019(T) 2

JUDGMENT Against Ext.P1 penalty order under the Kerala Value Added Tax Act Act, the petitioner has preferred appeal before the first appellate authority. The appeal came to be dismissed by Ext.P2 order. It is stated that at the first appellate stage 20% of the amount confirmed against the petitioner was already paid to the Department. The petitioner, thereafter, preferred Ext.P3 appeal together with Ext.P4 stay petition before the 3rd respondent Tribunal. 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.P1penalty 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 payment already made by the petitioner at the first appellate stage, I direct the 3rd respondent Tribunal to consider and pass reasoned orders on Ext.P3 appeal within a period of three months from the date of receipt of a copy of this judgment, after hearing the petitioner. Recovery steps for recovery of amounts confirmed against the petitioner by Ext.P1 penalty order shall be kept in abeyance till such time as orders are passed by the 3rd 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 3rd respondent, for further action. A.K.JAYASANKARAN NAMBIAR

JUDGE WP(C).No.26953 OF 2019(T) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE PENALTY ORDER NBO.ISK IV/CR/18/16-17(14-15) DATED 30.01.2017. EXHIBIT P2OF THE APPELALTE ORDER RP NO.114/2016-17 (2014-15) DATED 04.02.2019. EXHIBIT P3OF THE APPEAL MEMORANDUM IN FORM NO.31 DATED 01.10.2019. EXHIBIT P4OF THE AFFIDAVIT AN STAY PETITIONER DATED 01.10.2019. EXHIBIT P5OF CHALAN NO.KL006933574207617 M DATED 27.08.2017 FOR RS.6,96,000/-