Joseph John vs. State Tax Officer - Kerala High Court, 20 September 2019

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI FRIDAY, THE 20TH DAY OF SEPTEMBER 2019 / 29TH BHADRA, 1941 WP(C).No.24978 OF 2019(V) PETITIONER: JOSEPH JOHN, BUILDING NO.111/73, MONIPILLIL HOUSE, AVOLY-P.O., ANICADU, MUVATTUPUZHA-686 670. BY ADVS. SRI.K.N.SREEKUMARAN SRI.P.J.ANILKUMAR (A-1768) SRI.N.SANTHOSHKUMAR RESPONDENTS: 1 STATE TAX OFFICER, WORKS CONTRACT, STATE GOODS & SERVICES TAX DEPARTMENT, MATTANCHERRY, KOCHI-682 002. 2 DEPUTY COMMISSIONER (APPEALS), STATE GOODS AND SERVICES TAX DEPARTMENT, THEVARA, ERNAKULAM-682 015. 3 ASSISTANT COMMISSIONER, STATE GOODS & SERVICES TAX DEPARTMENT, MUVATTUPUZHA, PIN-686 669. GP- DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20.09.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.24978 OF 2019(V) 2

JUDGMENT The petitioner filed appeal in Ext.P10 aggrieved by the order of assessment in Ext.P2 and revised order in Ext.P7 made under Section 25(1) of the KVAT Act. The petitioner has filed the appeal with a stay petition in Ext.P10(a). The petitioner prays for appropriate direction to the appellate authority to consider and dispose of Exts.P10(a) expeditiously.

The case of petitioner is that either the mere filing of appeal or mere pendency of appeal does not amount to granting stay by the assessing authority. The delay in considering and disposing of Exts.P10(a) results in the assessing officer taking steps for recovering the tax amount which is under challenge in Ext.P10. The assessing officer, if is successful in his effort the statutory appeal would become either academic or ineffective. It is further contended by the petitioner that in the manner the law provides for protecting the interest of appellant pending

WP(C).No.24978 OF 2019(V) 3 appeal, the orders on stay petition are passed expeditiously. Hence the writ petition.

Perused Exts. P2, P7, P10, and P10(a). Prima facie I am satisfied that a case is made out for issuing necessary directions to the 2nd respondent to dispose of the stay petition in Ext.P10(a). Having regard to the limited prayer and the grounds referred to above, this Court is satisfied that the writ petition can be disposed of by this order: (a) The request in Ext.P5 filed for rectification is considered and disposed of within three weeks from the date of receipt of copy of the judgment. (b) The appellate authority/2nd respondent considers and disposes of Ext.P10(a) application as early as possible, preferably within two months from the date of receipt of copy of this judgment. (c) The respondents are directed not to take coercive steps or recover the amounts determined in the orders

WP(C).No.24978 OF 2019(V) 4 under appeal for ten weeks from today. S.V.BHATTI JUDGE PV

WP(C).No.24978 OF 2019(V) 5 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO. 32151026874/2012-13 DATED 18.12.2018 ISSUED BY THE 1ST RESPONDENT EXHIBIT P2OF THE ASSESSMENT ORDER NO 32151026874/2013-14 DATED 18.12.2018 ISSUED BY THE 1ST RESPONDENT EXHIBIT P3OF THE LETTER DATED 20.2.2019 FILED BEFORE THE DEPUTY COMMISSIONER,MATTANCHERRY EXHIBIT P4OF THE LETTER DATED 29.3.2019 FOR RECTIFICATION AGAINST EXT P1 FILED BEFORE THE 1ST RESPONDENT EXHIBIT P5OF THE LETTER FOR RECTIFICATION DATED 29.3.2019 AGAINST EXT-P2 FILED BEFORE THE 1ST RESPONDENT EXHIBIT P6OF THE REVISED ORDER NO. 32151076874/2012-13 DATED 9.5.2019 ISSUED BY THE 1ST RESPONDENT EXHIBIT P7OF THE REVISED ORDER NO 32151076874/2013-14 DATED 9.5.2019 ISSUED BY THE 1ST RESPONDENT EXHIBIT P8OF THE LETTER DATED 2.6.2019 ISSUED BY THE JOINT COMMISSIONER, THIRUVANANTHAPURAM EXHIBIT P9OF THE PETITION DATED 12.6.2019 SUBMITTED BEFORE THE DEPUTY COMMISSIONER, MATTANCHERRY EXHIBIT P10OF THE APPEAL MEMORANDUM FOR THE YEAR 2013-14 AGAINST EXT P-2 & P7 FILED BEFORE THE 2ND RESPONDENT ON 9.8.2019 EXHIBIT P10(A)OF THE APPLICATION FOR STAY

WP(C).No.24978 OF 2019(V) 6 FILED IN EXT-P10 APPEAL BEFORE THE 2ND RESPONDENT ON 9.8.2019 EXHIBIT P10(B)OF THE APPLICATION FOR EARLY HEARING FILED IN EXT-P10 APPEAL BEFORE THE 3RD RESPONDENT ON 9.8.2019 EXHIBIT P11 TRUE COPIES OF THE DEMAND NOTICE IN FORM 1 (IAC) RR NO 506/2019-20 RRC NO 51/19-20 DATED 17.7.2019 ISSUED BY THE 3RD RESPONDENT EXHIBIT P12OF THE DEMAND NOTICE IN FORM 1 (IAC) RR NO 507/2019-20 RRC NO 52/19- 20 DATED 24.8.2019 ISSUED BY THE 3RD RESPONDENT RESPONDENTS' EXHIBITS: NIL \\// PA TO JUDGE PV