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Artech Realtors Private LTD. vs. The Asst.Commissioner Of State Tax (Works Contract)

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WP(C)/20164/2019HC KeralaGSTCNR KLHC01051623201924 July 2019Bench: HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE5 pages

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Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE WEDNESDAY, THE 24TH DAY OF JULY 2019 / 2ND SRAVANA, 1941 WP(C).No.20164 of 2019 PETITIONER/S: ARTECH REALTORS PRIVATE LTD., ARTECH HOUSE, THYCAUD, THIRUVANANTHAPURAM-695014, REPRESENTED BY ITS MANAGING DIRECTOR T.S.ASOK. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL RESPONDENT/S: 1 THE ASST.COMMISSIONER OF STATE TAX (WORKS CONTRACT), STATE GOODS AND SERVICES TAX DEPARTMENT, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM, PIN-695002. 2 THE STATE TAX OFFICER(INVERSTIGATION BRANCH), STATE GOODS AND SERVICES TAX DEPARTMENT, TAX TOWERS,KARAMANA,THIRUVANANTHAPURAM, PIN-695002. 3 THE DEPUTY COMMISSIONER(APPEALS), SGST DEPARTMENT, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM-695002. 4 THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ADDL.BENCH, SASTHAMANGALAM, THIRUVANANTHAPURAM- 695010. 5 THE INSPECTING ASSISTANT COMMISSIONER, (AUTHORISED OFFICER UNDER THE RR ACT),STATE GOODS AND SERVICES TAX DEPARTMENT, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM-695002. BY GOVERNMENT PLEADER, DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.07.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.20164/2019 2

JUDGMENT The petitioner, aggrieved by Ext.P3 series of orders, filed Ext.P4 series of appeals before the fourth respondent. Along with Ext.P4 series of appeals, the petitioner also filed Ext.P5 series of delay condonation petitions and Ext.P6 series of stay petitions. In the light of the above, there shall be a direction to the fourth respondent to dispose of the delay condonation petitions and the stay petitions within two months. Till the disposal of the delay condonation petitions and the stay petitions, all coercive steps to recover the demand based on the orders impugned in the appeal, shall be deferred. The Writ Petition is disposed of as above. A.MUHAMED MUSTAQUE JUDGE ln

WP(C).No.20164/2019 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF PENALTY ORDER DATED 13.12.2017 ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2010-11 UNDER SECTION 67 OF THE KVAT ACT. EXT P1(A) COPY OF PENALTY ORDER DATED 13.12.2017 ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2011-12 UNDER SECTION 67 OF THE KVAT ACT. EXT.P2 COPY OF ASSESSMENT ORDER DATED 04.02.2017 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2010-11 UNDER S.25A OF THE KVAT ACT. EXT.P2(A) COPY OF ASSESSMENT ORDER DATED 04.02.2017 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12 UNDER S.25A OF THE KVAT ACT. EXT.P2(B) COPY OF ASSESSMENT ORDER DATED 19.03.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12 UNDER S.25A OF THE KVAT ACT. EXT.P2(C) COPY OF ASSESSMENT ORDER DATED 04.02.2017 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-23 UNDER THE KVAT ACT. EXT.P2(D) COPY OF ASSESSMENT ORDER DATED 30.01.2016 FOR THE YEAR 2014-15 ISSUED BY THE 1ST RESPONDENT UNDER THE KVACT ACT. EXT.P3 COPY OF COMMON ORDER DATED 28.02.2019 ISSUED BY THE 3RD RESPONDENT IN RESPECT OF EXT.P1 AND EXT.P1(A). EXT.P3(A) COPY OF COMMON ORDER DATED 28.02.2019 ISSUED BY THE 3RD RESPONDENT IN RESPECT OF ASSESSMENTS FOR THE YEAR 2011-12 AND 2012-13(S.25A). EXT.P3(B) COPY OF ORDER DATED 28.02.2019 ISSUED BY THE 3RD RESPONDENT IN RESPECT OF THE ASSESSMENTS FOR THE YEAR 2010-11. EXT.P3(C) COPY OF ORDER DATED 28.02.2019 ISSUED BY THE 3RD RESPONDENT IN RESPECT OF THE ASSESSMENTS FOR THE YEARS 2011. 12. EXT.P3(D) COPY OF ORDER DATED 25.01.2019 ISSUED BY THE 3RD RESPONDENT IN RESPECT OF THE ASSESSMENTS FOR THE YEAR 2014-15. WP(C).No.20164/2019 4 EXT.4 COPY OF APPEAL MEMORANDUM FILED AGAINST EXT.P3 BEFORE THE 4TH RESPONDENT IN RESPECT OF EXT.P1. EXT.P4(A) COPY OF APPEAL MEMORANDUM FILED AGAINST EXT.P3 BEFORE THE 4TH RESPONDENT IN RESPECT OF EXT.P1(A). EXT.P4(B) COPY OF APPEAL MEMORANDUM FILED AGAINST EXT.P3(A) BEFORE THE 4TH RESPONDENT IN RESPECT OF EXT.P2. EXT.P4(C) COPY OF APPEAL MEMORANDUM FILED AGAINST EXT.P3(A) BEFORE THE 4TH RESPONDENT IN RESPECT OF EXT.P2(A). EXT.P4(D) COPY OF APPEAL MEMORANDUM FILED AGAINST EXT.P3(B) BEFORE THE 4TH RESPONDENT IN RESPECT OF EXT.P2(B). EXT.P4(E) COPY OF APPEAL MEMORANDUM FILED AGAINST EXT.P3(C) BEFORE THE 4TH RESPONDENT IN RESPECT OF EXT.P2(C). EXT.P4(F) COPY OF APPEAL MEMORANDUM FILED AGAINST EXT.P3(D) BEFORE THE 4TH RESPONDENT IN RESPECT OF EXT.P2(D). EXT.P5 COPY OF PETITION FOR CONDONATION DELAY FILED IN EXT.P4 APPEAL. EXT.P5(A) COPY OF PETITION FOR CONDONATION DELAY FILED IN EXT.P4(A) APPEAL. EXT.P5(B) COPY OF PETITION FOR CONDONATION DELAY FILED IN EXT.P4(B) APPEAL. EXT.P5(C) COPY OF PETITION FOR CONDONATION DELAY FILED IN EXT.P4(D) APPEAL. EXT.P5(D) COPY OF PETITION FOR CONDONATION DELAY FILED IN EXT.P4(D) APPEALCOPY OF PETITION FOR CONDONATION DELAY FILED IN EXT.P4 APPEAL. EXT.P5(E) COPY OF PETITION FOR CONDONATION DELAY FILED IN EXT.P4(E) APPEAL EXT.P5(F) COPY OF PETITION FOR CONDONATION DELAY FILED IN EXT.P4(F) APPEAL. EXT.P6 COPY OF STAY PETITION FILED IN EXT.P4 APPEAL. EXT.P6(A) COPY OF STAY PETITION FILED IN EXT.P4(A)APPEAL. EXT.P6(B) COPY OF STAY PETITION FILED IN EXT.P4(B)APPEAL. EXT.P6(C) COPY OF STAY PETITION FILED IN EXT.P4(C)APPEAL.

WP(C).No.20164/2019 5 EXT.P6(D) COPY OF STAY PETITION FILED IN EXT.P4(D)APPEAL. EXT.P6(E) COPY OF STAY PETITION FILED IN EXT.P4(E)APPEAL. EXT.P6(F) COPY OF STAY PETITION FILED IN EXT.P4(F)APPEAL. EXT.P7 COPY OF DEMAND NOTICE NO.A3-714/16-17 (S.NO.2545)DATED 20.03.2017 ISSUED BY THE 5TH RESPONDENT UNDER THE RR ACT. EXT.P7(A) COPY OF DEMAND NOTICE NO.A3-714/16-17 (S.NO.2547)DATED 20.03.2017 ISSUED BY THE 5TH RESPONDENT UNDER THE RR ACT. EXT.P7(B) COPY OF DEMAND NOTICE NO.A3-713/16-17 (S.NO.2546)DATED 20.03.2017 ISSUED BY THE 5TH RESPONDENT UNDER THE RR ACT. EXT.P7(C) COPY OF DEMAND NOTICE NO.A3-714/16-17 (S.NO.1881)DATED 20.03.2017 ISSUED BY THE 5TH RESPONDENT UNDER THE RR ACT. RESPONDENTS EXHIBITS:NIL. //// P.A.TO JUDGE

Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.