Krishna Kumar T. vs. State Tax Officer - Kerala High Court, 19 July 2019

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE FRIDAY, THE 19TH DAY OF JULY 2019 / 28TH ASHADHA, 1941 WP(C).No.19853 of 2019 PETITIONER: KRISHNA KUMAR T. AGED 39 YEARS PROPRIETOR, SREEKRISHNA TRADERS AND GENERAL MERCHANT, MANCHIRA ROAD, GURUVAYOOR.P.O., PIN-680 101, THRISSUR DISTRICT. BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENTS: 1 STATE TAX OFFICER, STATE GOODS AND SERVICES TAX DEPARTMENT, CHAVAKKAD-680 307, THRISSUR DISTRICT. 2 ASSISTANT COMMISSIONER (APPEALS), STATE GOODS AND SERVICES TAX COMPLEX, PUTHOLE, THRISSUR-680 004. 3 ASSISTANT COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICES TAX DEPARTMENT, IRINJALAKKUDA-680 125, THRISSUR DISTRICT. THUSHARA JAMES GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19.07.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.19853 of 2019 ..2..

JUDGMENT The petitioner, impugning Ext.P1 assessment order under the KVAT Act, filed Ext.P2 appeal before the 2nd respondent. The petitioner also filed Ext.P4 stay application along with Ext.P3 delay condonation application.

In view of the above, there shall be a direction to the 2nd respondent to take a decision on Ext.P4 stay application as well as Ext.P3 delay condonation application within two months. Till then, recovery proceedings pursuant to the impugned order in the appeal shall be kept in abeyance. The Writ Petition is disposed as above. A.MUHAMED MUSTAQUE JUDGE PR/19.07.2019

WP(C).No.19853 of 2019 ..3.. APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1OF ORDER DATED 22.5.2018 COMPLETED U/S.25(1) OF THE KVAT ACT FOR 2013-14 BY 1ST RESPONDENT, BY SCRUTINY OF ANNUAL RETURN WITH AUDIT STATEMENT SUBMITTED IN FORM NO.13A, WITHOUT VERIFICATION OF BOOKS OF ACCOUNTS. EXHIBIT P2OF APPEAL DATED 15.7.2019 SUBMITTED BEFORE 2ND RESPONDENT AGAINST EXT.P1 ORDER. EXHIBIT P3OF PETITION FOR CONDONING DELAY DATED 15.7.2019 SUBMITTED ALONG WITH EXT.P2 APPEAL, BEFORE 2ND RESPONDENT. EXHIBIT P4OF STAY PETITION DATED 15.7.2019 SUBMITTED ALONG WITH EXT.P2 APPEAL, BEFORE 2ND RESPONDENT. EXHIBIT P5OF DEMAND NOTICE IN FORM NO.1 ISSUED BY 3RD RESPONDENT PURSUANT TO EXT.P1 ORDER.