M/.S. Vyshakh International Hotel PVT.LTD. vs. Asst.Commissioner Of State Tax - Kerala High Court, 27 September 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 27TH DAY OF SEPTEMBER 2019 / 5TH ASWINA, 1941 WP(C).No.25801 OF 2019(A) PETITIONER: M/.S. VYSHAKH INTERNATIONAL HOTEL PVT.LTD. PAYYANNUR, KANNUR, REPRESENTED BY ITS MANAGING DIRECTOR, K.T.MATHEW. BY ADV. SRI.RAJESH NAMBIAR RESPONDENTS: 1 ASST.COMMISSIONER OF STATE TAX, SPECIAL CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT, KANNUR-670002. 2 DEPUTY COMMISSIONER (APPEALS) II, STATE GOODS AND SERVICE TAX DEPARTMENT, KOZHIKODE-670037. 3 KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ADDL. BENCH, KOZHIKODE, REPRESENTED BY ITS REGISTRAR/SECRETARY-670032. 4 STATE BANK OF INDIA, CITY MALL,COURT ROAD, PAYYANNUR-670307, REPRESENTED BY ITS CHIEF MANAGER. BY GOVERNMENT PLEADER SMT.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27.09.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.25801 OF 2019(A) 2

J U D G M E N T Against Exts.P1 and P2 assessment orders for the assessment years 2014-2015 and 2015-2016 under the Kerala Value Added Tax Act, the petitioner preferred appeals before the first appellate authority. The said appeals were dismissed by Exts.P3 and P4 orders. The petitioner thereupon preferred Exts.P5 and P6(a) appeals together with Exts.P7 and P8(a) stay petitions before the 3rd respondent. While the stay applications were pending consideration before the 3rd respondent, the petitioner was intimated through Ext.P9 letter issued by the 4th respondent bank that it had received instruction from the sales tax Department, and pursuant to that, the account of the petitioner with the said bank has been frozen. In the Writ Petition, the limited prayer of the petitioner is for a direction to the 3rd respondent to consider and pass orders on the stay petitions and to stay the recovery proceedings initiated by the Department, in the meanwhile.

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

WP(C).No.25801 OF 2019(A) 3 as also the submissions made across the Bar, I dispose the writ petition with the following directions:

The 3rd respondent shall consider and pass reasoned orders on Exts.P7 and P8(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 for recovery of amounts confirmed against the petitioner by Exts.P1 and P2 assessment orders shall be kept in abeyance till such time as orders are passed by the 3rd respondent as directed above and communicated to the petitioner. Taking note of the stay granted by this Court, the 4th respondent bank shall permit the petitioner to operate the bank account and the proposal in Ext.P9 letter shall not be given effect to.

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 mns

WP(C).No.25801 OF 2019(A) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER FOR THE YEAR 2014-15 DATED 10.07.2018. EXHIBIT P2OF THE ASSESSMENT ORDER FOR THE YEAR 2015-16 DATED 31.12.2018. EXHIBIT P3OF THE APPELLATE ORDER DATED 15.03.19 IN RESPECT OF EXT.P1 ASSESSMENT ORDER. EXHIBIT P4OF THE APPELLATE ORDER DATED 26.04.19 IN RESPECT OF EXT.P2 ASSESSMENT ORDER. EXHIBIT P5OF THE APPEAL FILED BEFORE THE APPELLATE TRIBUNAL AS AGAINST EXT.P3 APPELLATE ORDER. EXHIBIT P6OF THE APPEAL FILED BEFORE THE APPELLATE TRIBUNAL AS AGAINST EXT.P4 APPELLATE ORDER. EXHIBIT P6 AOF THE APPEAL FILED BEFORE THE APPELLATE TRIBUNAL FOR THE YEAR 2015-1 EXHIBIT P7OF THE AFFIDAVIT WITH STAY PETITION FILED ALONG WITH EXT.P5 APPEAL. EXHIBIT P8OF THE AFFIDAVIT WITH STAY PETITION FOR ALONG WITH EXT.P6 APPEAL. EXHIBIT P8 AOF THE AFFIDAVIT WITH STAY PETITION ALONG WITH EXT P6(A) APPEAL EXHIBIT P9OF THE LETTER ISSUED BY THE 4TH RESPONDENT BANK TO THE PETITIONER. RESPONDENTS EXHIBITS:NIL //// P.A TO JUDGE