Suja Sunil vs. State Tax Officer - Kerala High Court, 14 August 2019

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MRS. JUSTICE ANU SIVARAMAN WEDNESDAY, THE 14TH DAY OF AUGUST 2019 / 23RD SRAVANA, 1941 WP(C).No.22221 OF 2019 PETITIONER/S: SMT.SUJA SUNIL, PROPRITRIX AGED 36 YEARS M/S.SUJA CATERING,SMP JUNCTION, SHORNUR ROAD,OTTAPALAM,PALAKKAD DISTRICT-679101. BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENT/S: 1 STATE TAX OFFICER FORMERLY COMMERCIAL TAX OFFICER, GOODS AND SERVICES TAX DEPARTMENT, OTTAPPALAM,PALAKKAD-679101. 2 DEPUTY COMMISSIONER(APPEALS), STATE GOODS AND SERVICES TAX COMPLEX, PALAKKAD-678001. 3 THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, CHEROOTTY ROAD, KOZHIKODE-673032 4 ASSISTANT COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICES TAX COMPLEX, PALAKKAD - 678001 OTHER PRESENT: GOVERNMENT PLEADER SMT.JASMINE M.M. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14.08.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.22221 OF 2019 2

JUDGMENT The petitioner, who is an assessee under the KVAT Act, 2003, has approached this Court challenging Ext.P1 assessment order and seeking a direction to consider Ext.P5 appeal

preferred

before

the 3rd respondent.

The learned Government Pleader would submit that Ext.P5 is a second appeal preferred before the 3rd respondent and that Ext.P6 application for stay of further proceedings pursuant to the assessment order has also been preferred

by the petitioner. In the above view of the matter, there will be a direction to the 3rd respondent to take up, consider and pass appropriate orders on Ext.P6 application for stay preferred by the petitioner in Ext.P5 appeal at the earliest, at any rate, within two months from the date of receipt of a copy of this judgment. Till such time, coercive proceedings on the basis of the assessment order shall be kept in abeyance. The writ petition is ordered accordingly. rmm ANU SIVARAMAN JUDGE

WP(C).No.22221 OF 2019 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF ORDER DATED 29.05.2017 COMPLETED U/S 25(1) OF THE KVAT ACT FOR THE YEAR 2014-15 BY 1ST RESPONDENT, WITHOUT AFFORDING PETITIONER WITH CROSS EXAMINATION OF THE OTHER END DEALER, MADE MISTAKE IN FILING RETURN EXHIBIT P2OF APPEAL IN FORM NO.29 DATED 24.06.2017, SUBMITTED BY PETITIONER, BEFORE 2ND RESPONDENT, AGAINST EXT.P1 ORDER FOR 2014-15 EXHIBIT P3OF CHALLAN FOR RS.22,240/- BEING 20% DISPUTED TAX IN EXT.P1 PAID U/S 55(4) OF KVAT ACT. EXHIBIT P4OF 1ST APPELLATE ORDER NO.KVATA 506/17 DATED 09.07.2018 PASSED BY 2ND RESPONDENT IN EXT.P2 APPEAL. EXHIBIT P5OF 2ND APPEAL SUBMITTED BEFORE 3RD RESPONDENT AGAINST EXT.P4 1ST APPELLATE ORDER. EXHIBIT P6OF AFFIDAVIT AND STAY PETITION, SUBMITTED ALONG WITH EXT.P5 2ND APPEAL BEFORE 3RD RESPONDENT. RESPONDENTS EXHIBITS NIL //// PA. TO JUDGE