Saraswathi Shivan vs. The Assistant Commissioner (Appeals) - Kerala High Court, 04 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 04TH DAY OF OCTOBER 2019 / 12TH ASWINA, 1941 WP(C).No.26577 OF 2019 PETITIONER: SARASWATHI SIVAN PROPRIETOR, M/S. SHIVA BHARATH GAS SERVICES, BHARATH GAS DISTRIBUTOR, 29/5A, VIYUR, KOLLAM POST, KOYILANDY, KOZHIKODE DISTRICT - 673 307. BY ADVS. SRI.K.M.JAMALUDHEEN SMT.LATHA PRABHAKARAN RESPONDENTS: 1 THE ASSISTANT COMMISSIONER (APPEALS) DEPARTMENT OF STATE GOODS AND SERVICES TAX, KOZHIKODE - 673 001. 2 THE SALES TAX OFFICER DEPARTMENT OF STATE GOODS AND SERVICES TAX, KOYILANDY, KOZHIKODE - 673 305. 3 THE BRANCH MANAGER FEDERAL BANK, KOYILANDY, KOZHIKODE - 673 305. OTHER PRESENT: GP SMT.M M JASMINE THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04.10.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P(C) No.26577/19 :2:

JUDGMENT Against Ext.P1 order of assessment under the KVAT Act for the assessment year 2013-2014, the petitioner preferred an Appeal before the Appellate Authority. The said Appeal came to be dismissed by Ext.P2 order. The petitioner therefore preferred Ext.P3 Second Appeal along with Ext.P4 stay petition before the Appellate Tribunal. The prayer of the petitioner is essentially for a stay of further proceedings pursuant to Ext.P5 prohibitory order issued in relation to the bank account operated by the petitioner, pending disposal of the stay application by the Appellate Tribunal.

I have heard Sri.Jamaludheen K.M., learned counsel for petitioner and Smt.M.M.Jasmine, learned Government Pleader for respondents.

On a consideration of the facts and circumstances of the case and the submissions made across the Bar, I dispose the Writ Petition by directing the Kerala Value Added Tax Appellate Tribunal, Kozhikode to consider and pass orders on Ext.P4 stay petition within two months from the date of receipt of a copy of the judgment, after hearing the petitioner. Recovery steps for recovery of amounts confirmed against the petitioner by Ext.P1 assessment order, including further proceedings pursuant to Ext.P5 prohibitory order, shall be kept in abeyance till such time as orders are passed by the Appellate Tribunal as directed and the order communicated to the petitioner. It is made clear that during the period when the stay granted by this Court is in :3: force, the petitioner shall be permitted to operate the Bank account referred to in Ext.P5. A.K.JAYASANKARAN NAMBIAR, JUDGE

okb //// P.S. to Judge :4: APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ORDER OF THE 2D RESPONDENT DATED 25.10.2018. EXHIBIT P2OF THE ORDER OF THE 1ST RESPONDENT DATED 09.07.2019. EXHIBIT P3OF THE APPEAL ALONG WITH COVERING LETTER DATED 01.10.2019 FILED BEFORE THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL. EXHIBIT P4OF THE STAY PETITION FILED ALONG WITH EXT.P3 APPEAL FILED BEFORE THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL. EXHIBIT P5OF THE LETTER ISSUED BY; THE 3RD RESPONDENT BANK TO THE PETITIONER.