Geco Agencies vs. The Assistant Commissioner (Assmt) - Kerala High Court, 03 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 THURSDAY, THE 03RD DAY OF OCTOBER 2019 / 11TH ASWINA, 1941 WP(C).No.23332 OF 2019(N) PETITIONER: GECO AGENCIES GECO TRADE CENTRE, 35/1297-C, JANATHA JUNCTION, OPP.SIB, PALARIVATTOM, COCHIN-682025. REPRESENTED BY JOBY GEORGE, PROPRIETOR, BY ADV. SMT.BLOSSOM MATHEW RESPONDENTS: 1 THE ASSISTANT COMMISSIONER (ASSMT) STATE GOODS AND SERVICES TAX DEPARTMENT, SPECIAL CIRCLE III, THEVARA, ERNAKULAM-682015. 2 THE DEPUTY COMMISSIONER(APPEALS), SGST COMPLEX, PERUMANOOR P.O, ERNAKULAM-682015. 3 INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, STATE GOODS AND SERVICE TAX DEPARTMENT, (AUTHORISED OFFICER UNDER RR ACT) KAKKANADU, ERNAULAM-682030. GOVT.PLEADER SMT.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.10.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P(C) No.23332/19 :2:

JUDGMENT Against Ext.P2 assessment order under the KVAT Act, petitioner has preferred Ext.P3 Appeal and Ext.P3(a) stay petition before the 2nd respondent. Grievance of the petitioner in this Writ Petition is that even before the stay petition was considered by the 2nd respondent, recovery steps had been initiated for recovery of the amount confirmed against him by Ext.P2 assessment order.

When the matter came up for admission, this Court by an interim order dated 5.9.2019 granted a stay of recovery proceedings, pending disposal of the Writ Petition. Taking note of the fact that the Appeal and stay petition before the 2nd respondent are yet to be decided, I direct the 2nd respondent to consider and pass orders on Ext.P3 Appeal within two months from the date of receipt of a copy of the judgment, after hearing the petitioner. The interim order of stay against recovery of amount confirmed against the petitioner by Ext.P2 assessment order, that was granted by this Court, shall continue to operate till such time as orders are passed by the 2 nd respondent in the Appeal as directed and the orders are communicated to the petitioner. The petitioner shall produce a copy of the Writ Petition along with a copy of the judgment before the 2nd respondent for further action. A.K.JAYASANKARAN NAMBIAR, JUDGE

okb //// P.S. to Judge

W.P(C) No.23332/19 :3: APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE UNDER SEC.25(1) OF KVAT ACT DATED 05.02.2019. EXHIBIT P2OF THE ORDER UNDER SEC. 25(1) OF KVAT ACT DATED 23.02.2019. EXHIBIT P3OF THE KVAT APPEAL NO.778/19 DATED 25.03.2019 PENDING BEFORE THE 2ND RESPONDENT. EXHIBIT P3 AOF THE APPLICATION FOR STAY DATED 25.03.2019 IN KVAT APPEAL NO.778/19. EXHIBIT P3 BOF THE ADVANCE HEARING PETITION DATED 25.03.2019 IN KVAT APPEAL NO.778/19. EXHIBIT P4OF THE ASSESSMENT ORDER 32070494294/2012-13/CST UNDER SEC.6(5) OF CST ACT DATED 30.07.2016. EXHIBIT P4 AOF THE ASSESSMENT ORDER 32070494294/2012-13 UNDER SEC.25(1) OF THE KVAT ACT 32070494294/2012-13 DATED 31.10.2016. EXHIBIT P5OF REPRESENTATION DATED 30.07.2016 MADE BY THE PETITIONER WHILE SUBMITTING THE CHEQUE WHICH IS DULY ACKNOWLEDGED BY THE OFFICE OF THE 1ST RESPONDENT. EXHIBIT P5 AOF REPRESENTATION DATED 30.11.2016 MADE BY THE PETITIONER WHILE SUBMITTING THE CHEQUE WHICH IS DULY ACKNOWLEDGED BY THE OFFICE OF THE 1ST RESPONDENT.