K.Thampi vs. The State Commissioner Of State Goods And Service Tax Department - Kerala High Court, 03 May 2019

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE N.NAGARESH FRIDAY, THE 03RD DAY OF MAY 2019 / 13TH VAISAKHA, 1941 WP(C).No. 13073 of 2019 PETITIONER: K.THAMPI, PROPRIETOR, M/S. NEW RUBBER STORES, POOYAPALLY, KOTTARAKKARA, KOLLAM DISTRICT BY ADV. SRI.BOBBY JOHN RESPONDENT: 1 THE STATE COMMISSIONER OF STATE GOODS AND SERVICE TAX DEPARTMENT, KERALA, TAX TOWER, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM, PIN - 695 002. 2 THE ASSISTANT COMMISSIONER OF STATE TAX SPECIAL CIRCLE, KOTTARAKKARA, STATE GOODS AND SERVICES TAX DEPARTMENT, KOLLAM DISTRICT, PIN - 691 506. 3 THE DEPUTY COMMISSIONER (APPEALS), KOLLAM, STATE GOODS AND SERVICES TAX DEPARTMENT, KOLLAM DISTRICT, PIN - 691 002. 4 THE DEPUTY TAHSILDAR (RR) KOLLAM, PIN - 691 002. SR GP: SHAMSUDHEEN V.K THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.05.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 13073 of 2019 2

JUDGMENT The petitioner, who runs a proprietary concern "M/s.New Rubber Stores" at Pooyapally, Kollam, has filed this writ petition seeking to direct the third respondent to consider and pass orders on Ext.P2 appeal, expeditiously.

The petitioner filed annual return for the year 2011-12 disclosing a total and taxable turnover of Rs.21,68,16,296/- and remitted tax accordingly. Subsequently, the assessment of the petitioner for the year 2011-12 was re-opened under Section 25(1) of the Kerala Value Added Tax Act and a fresh assessment order was passed on 17.12.2018 as per Ext.P1. The petitioner has filed Ext.P2 statutory appeal before the third respondent against Ext.P1. The petitioner has also filed a stay petition, evidenced by Ext.P3. Exts. P2 and P3 are pending before the third respondent. In the meanwhile, the second respondent has initiated steps for enforcement of demand, contends the petitioner.

Heard learned counsel for the petitioner and learned Government Pleader representing respondents.

In the facts of the case, the writ petition is disposed of directing the third respondent to consider and pass appropriate orders on Ext.P3 stay petition filed by the petitioner, within a period of one month. Till the third respondent passes orders on Ext.P3 stay petition, coercive recovery proceedings, if any, initiated against the petitioner, should be kept in abeyance. N.NAGARESH dlk/06.05.19 JUDGE APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1OF THE SAID ASSESSMENT ORDER DATED 17/12/2018, PASSED BY THE 2ND RESPONDENT FOR THE YEAR 2011-12. EXHIBIT P2OF THE SAID 1ST APPEAL DATED 30/01/2019 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT, FOR THE YEAR 2011-12. EXHIBIT P3OF THE APPLICATION FOR STAY OF DEMAND FOR THE YEAR 2011-12, DATED 30/01/2019, FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT.