Kumar Bakers vs. The State Tax Officer - 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.26439 OF 2019(D) PETITIONER: KUMAR BAKERS OUSHADHI JUN.,M.C.ROAD,PERUMBAVOOR- 683542,REPRESENTED BY IT'S PROPRIETOR SRI.P.SREEKUMAR. BY ADVS. SRI.AJI V.DEV SRI.M.G.SHAJI SRI.ALAN PRIYADARSHI DEV RESPONDENTS: 1 THE STATE TAX OFFICER FIRST CIRCLE,STATE GOODS AND SERVICES TAX,PERUMBAVOOR-683542. 2 THE DEPUTY COMMISSIONER(APPEALS), COMMERCIAL TAXES,TAX COMPLEX, THEVARA,PERUMANOOR.P.O,ERNAKULAM-682015. 3 THE DEPUTY TAHASILDAR, KUNNATHUNADU-683542. SMT. THUSHARA JAMES; GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04.10.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.26439 OF 2019 -2-

J U D G M E N T Against Ext.P1 assessment order for the year 2016-2017 under the Kerala Value Added Tax Act, the petitioner has preferred Ext.P2 appeal together with Ext.P3 stay petition before the 2nd respondent. 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. 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 reasoned orders on Ext.P3 stay petition within a period of one month from the date of receipt of a copy of this judgment, after hearing the petitioner.

WP(C).No.26439 OF 2019 -3-

Recovery steps pursuant to Exts.P4 and P4(a) 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 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 SJ

WP(C).No.26439 OF 2019 -4- APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE ASSESSMENT ORDER PASSED FOR THE YEAR 2016-17 DATED 28.02.2019 EXHIBIT P2 AOF THE APPEAL FILED FOR THE YEAR 2016-17 DATED 14.06.2019 EXHIBIT P3 AOF THE STAY PETITION FILED FOR THE YEAR 2016-2017 DATED 14.06.2019 EXHIBIT P4 AOF THE RR NOTICE IN FORM NO.1 ISSUED FOR THE YEAR 2016-17 DATED 17.08.2019 EXHIBIT P4 A AOF THE RR NOTICE IN FORM NO.10 ISSUED FOR THE YEAR 2016-17 DATED:17.08.2019.