Thomas P George vs. Commercial Tax Officer - Kerala High Court, 24 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 TUESDAY, THE 24TH DAY OF SEPTEMBER 2019/2ND ASWINA, 1941 W.P(C).No.25348 OF 2019(P) PETITIONER: THOMAS P GEORGE AGED 59 YEARS PROPRIETOR, PUTHUVANA AGENCIES, PANDALAM - 689 501. BY ADVS.SRI.K.N.SREEKUMARAN SRI.N.SANTHOSHKUMAR SRI.P.J.ANILKUMAR (A-1768) RESPONDENTS: 1 COMMERCIAL TAX OFFICER (NOW DESIGNED AS STATE TAX OFFICER), 1ST CIRCLE, STATE GOODS & SERVICES TAX DEPARTMENT, ADOOR - 689 523. 2 K V A T TRIBUNAL, PRINCIPAL BENCH, TAX COMPLEX, TEVARA, ERNAKULAM, KOCHI - 682 015, (REPRESENTED BY ITS SECRETARY). 3 K V A T TRIBUNAL, ADDL. BENCH, SASTHAMANGALAM, THIRUVANANTHAPURAM. PIN - 695 010. (REPRESENTED BY ITS ASSISTANT SECRETARY). 4 ASSISTANT COMMISSIONER (APPEALS), O/O. THE DEPUTY COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, PATHANAMTHITTA - 689 645. 5 DEPUTY TAHSILDAR (RR), TALUK OFFICE, ADOOR, 689 523. BY SMT.THUSHARA JAMES, GOVT. PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.09.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).No.25348/2019 : 2 :

J U D G M E N T Against Ext.P1 assessment order under the Kerala Value Added Tax Act for the assessment year 2008-09, the petitioner preferred appeals which culminated in Ext.P2 order of the Appellate Tribunal against the petitioner. The petitioner therefore moved Ext.P3 Review Petition before the 2nd respondent Tribunal, and the said Review Petition is pending consideration by the Tribunal. Although, in the meanwhile, a modified assessment order based on Ext.P2 order of the Tribunal was also passed by the Assessing Authority, and the petitioner has, by way of abundant caution, preferred appeals against the said modified order before the First Appellate Authority, in the peculiar circumstances of this case where the Review Petition has been pending consideration by the Appellate Tribunal for some time now, I deem it appropriate to dispose this writ petition with the following directions:

The 3rd respondent Tribunal, to which the Review Petition filed by the petitioner has since been transferred, shall consider and pass orders on the Review Petition, on merits, within a period

W.P.(C).No.25348/2019 : 3 : of six weeks 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 through Ext.P4 modified order of the 1st respondent shall be kept in abeyance till such time as orders are passed by the 3rd respondent Tribunal 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 as also the 5th respondent, for further action. A.K.JAYASANKARAN NAMBIAR JUDGE prp/24/9/19

W.P.(C).No.25348/2019 : 4 : APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER DATED 11.8.2019 FOR 2008-09 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2OF THE ORDER DATED 31.1.2012 IN TA (VAT) 341/2011 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P3OF THE REVIEW PETITION AGAINST EXT.P2 FILED BEFORE THE 2ND RESPLENDENT ON 22.8.2012. EXHIBIT P3 (A)OF THE STAY PETITION FILED IN EXT.P3 BEFORE THE 2ND RESPONDENT ON 22.8.2012. EXHIBIT P3 (B)OF THE EARLY HEARING PETITION FILED IN EXT.P3 BEFORE THE 2ND RESPONDENT ON 22.8.2012. EXHIBIT P4OF THE MODIFIED ORDER NO. 32030358794/08-09 DATED 9.11.2012 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P5OF THE NOTICE IN FORM G DATED 25.9.2012 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P6OF THE APPEAL MEMORANDUM AGAINST EXT P4 FILED BEFORE THE 4TH RESPONDENT ON 13.6.2019. EXHIBIT P6 (A)OF THE DELAY PETITION FILED IN EXT. P6 APPEAL BEFORE THE 4TH RESPONDENT ON 13.6.2019. W.P.(C).No.25348/2019 : 5 : EXHIBIT P6 (B)OF THE STAY PETITION FILED IN EXT.P46 APPEAL BEFORE THE 4TH RESPONDENT ON 13.6.2019. EXHIBIT P6 (C)OF THE EARLY HEARING PETITION FILED IN EXT.P6 APPEAL BEFORE THE 4TH RESPONDENT ON 13.6.2019. EXHIBIT P7OF THE DEMAND NOTICE HEARING NO.RRC 2019/6151/03 DATED 5.9.2019

ISSUED

BY THE 5TH RESPONDENT. EXHIBIT P8 RESPONDENTS EXHIBITS:OF THE PETITION FOR POSTING THE REVIEW PETITION FIELD ON 30.8.2019 BEFORE THE 3RD RESPONDENT. NIL. //// P.S. TO JUDGE