M/S. Kunnathan Wood Products vs. The Assistant Commissioner - Kerala High Court, 07 May 2019

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MRS. JUSTICE ANU SIVARAMAN TUESDAY, THE 07TH DAY OF MAY 2019 / 17TH VAISAKHA, 1941 WP(C).No. 13175 of 2019 PETITIONER/S: M/S. KUNNATHAN WOOD PRODUCTS, ASAMANNOOR P.O., ODAKKALI, ERNAKULAM DISTRICT, REPRESENTED BY ITS MANAGING PARTNER, K.M.ABBAS, AGED 45 YEARS, S/O.MEERAVU, RESIDING AT KUNNATHAN HOUSE, PANIPRA P.O., ERNAKULAM, KERALA - 686 692. BY ADV. SRI.P.M.POULOSE RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, SPECIAL CIRCLE, PERUMBAVOOR, ERNAKULAM DISTRICT, PIN- 683 542. 2 THE DEPUTY COMMISSIONER (APPEALS), ERNAULAM - 682 013. BY ADV. SRI SHAMSUDHEEN V.K.-GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07.05.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC 13175/19 2

JUDGMENT This writ petition is filed challenging Ext.P1 penalty order issued under the Provisions of the KVAT Act.

The petitioner submits that Ext.P3 appeal has been preferred against Ext.P1 and Ext.P4 stay petition have also been moved.

Having heard the learned counsel for the petitioner and the learned Government Pleader, I am of the opinion that Ext.P4 stay petition is liable to be considered by the 2nd respondent without further delay before enforcing the revenue recovery proceedings as against the petitioner on the strength of Ext.P1. There will accordingly be a direction to the 2nd respondent to take up, consider and pass appropriate order on Ext.P4 with notice to the petitioner also, within two months from the date of receipt of a copy of this judgment. Till such time as orders are passed on Ext.P4 as directed above, coercive steps against the petitioner on the strength of Ext.P2 shall be kept in abeyance. The writ petition is ordered accordingly. ANU SIVARAMAN RR JUDGE APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ORDER DATED 28/2/2019 ISSUED BY 1ST RESPONDENT. EXHIBIT P2OF THE NOTICE OF DEMAND DATED 28/2/2019 ISSUED BY 1ST RESPONDENT. EXHIBIT P3OF THE APPEAL DATED 17/4/2019 FILED BEFORE THE 2ND RESPONDENT. EXHIBIT P4OF THE STAY PETITION DATED 17/4/2019 FILED BEFORE THE 2ND RESPONDENT.