J And J Associates vs. The Assistant Commissioner - Kerala High Court, 02 April 2019

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI TUESDAY ,THE 02ND DAY OF APRIL 2019 / 12TH CHAITHRA, 1941 WP(C).No. 10193 of 2019 PETITIONER: J AND J ASSOCIATES VANACHIRAKKAL HOUSE, THENGODE P.O., KOCHI 682 030. REPRESENTED BY SRI. VIJU.V.K. MANAGING PARTNER. BY ADVS. SRI.K.N.SREEKUMARAN SRI.N.SANTHOSHKUMAR SRI.P.J.ANIL KUMAR RESPONDENTS: 1 THE ASSISTANT COMMISSIONER WORKS CONTRACT, STATE GOODS AND SERVICES TAX DEPARTMENT, TAX COMPLEX, THEVARA, ERNAKULAM, KOCHI 682 015. 2 INSPECTING ASSISTANT COMMISSIONER. STATE GOODS AND SERVICES TAX DEPARTMENT, ERNAKULAM AT KAKKANAD, KOCHI 682 030. SR. GP. SRI. C.K GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02.04.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 10193 of 2019 2

JUDGMENT The petitioner prays for quashing Ext.P4 and to stay Ext.P6 demand pending consideration of the writ prayer. The challenge to Ext.P4 is that Ext.P4 did not conform to the requirements of Principles of Natural Justice and in post-hast Ext.P4 order has been made. The petitioner filed Ext.P5 application under Section 66 of the KVAT Act before the 1st respondent and Ext.P5 remains pending as on date. The prayer of the petitioner is to dispose of Ext.P5, afford an opportunity of hearing and in the meantime no coercive steps pursuant to Ext.P4 and P6 are initiated.

The learned Government Pleader does not oppose the prayer to direct the respondents to dispose of Ext.P5 and also grant stay of recovery pursuant to Ext.P6 for a limited period. The writ petition hence is disposed of by this order. The 1st respondent considers, affords opportunity of hearing to petitioner and disposes of Ext.P5 as expeditiously as possible preferably within six weeks from the date of receipt of a copy of this judgment. Coercive steps pursuant to Ext.P6 are stayed for six weeks. S.V.BHATTI JUDGE SVP APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ANNUAL RETURN IN FORM 10B FOR THE YEAR 2015-16 FIELD BEFORE THE 1ST RESPONDENT . EXHIBIT P2OF THE NOTICE NO. 32072061947/2015-16 DATED 17.4.2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P3OF THE REPLY DATED 19.6.2018 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. EXHIBIT P4OF THE ASSESSMENT ORDER NO. 32072061947/2015-16 DATED 15.10.2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P5OF THE RECTIFICATION PETITION WITH ENCLOSURE FILED ON 8.2.2019 BEFORE THE 1ST RESPONDENT. EXHIBIT P6OF THE DEMAND NOTICE IN FORM I NO. A5/305/19 RRC NO. 03/2018 DATED 21.2.2019 ISSUED BY THE 2ND RESPONDENT. RESPONDENT'S EXHIBITS : NIL //// PA TO JUDGE