A.P.Vijayan vs. The Assistant Commissioner Of State Tax - Kerala High Court, 04 February 2019

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU MONDAY ,THE 04TH DAY OF FEBRUARY 2019 / 15TH MAGHA, 1940 WP(C).No. 2759 of 2019 PETITIONER/S: A.P.VIJAYAN,MANAGING DIRECTOR M/S.CUVV AUTOMOTIVE (P) LTD.(VIJAY MOTORS) 8/153, CHUNNAMBUTHARA, PALAKKAD DISTRICT BY ADVS. SRI.G.HARIHARAN SMT.K.S.SMITHA SRI.PRAVEEN.H. SRI.V.R.SANJEEV KUMAR RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER OF STATE TAX STATE GOODS AND SERVICE TAX DEPARTMENT, SPECIAL CIRCLE, PALAKKAD-678 001 2 THE COMMISSIONER,STATE GOODS AND SERVICE TAX DEPARTMENT, SPECIAL CIRCLE, PALAKKAD-678 001 3 THE SECRETARY,TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANPURAM-695001 GP DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04.02.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 2759 of 2019 2

JUDGMENT The petitioner questions the Ext.P5 notice issued by the authorities under Section 25(1) of the Kerala Value Added Tax Act. The authorities seem to have issued a notice even before the petitioner could have a copy of the judgment in a Writ Petition he filed challenging the constitutional vires of Section 174 of the Kerala State Goods and Services Tax Act, besides seeking other reliefs.

In response to the submissions made by the petitioner's counsel, the learned Government Pleader fairly submits that the authorities will defer all actions under the Ext.P5 until the petitioner receives a copy of the judgment in W.P.(C)No. 11335/2018 and the batch. The Writ Petition is disposed of accordingly. DAMA SESHADRI NAIDU

JUDGE WP(C).No. 2759 of 2019 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE POSSESSION NOTICE DATED 18.02.2017 ISSUED BY M/S. PUNJAB NATIONAL BANK, PALAKKAD EXHIBIT P2OF THE NOTICE DATED 09.04.2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) OF THE KVAT ACT EXHIBIT P3OF THE NOTICE DATED 30/7/18 ISSUED BY THE 1ST RESPONDENT ADDRESSED TO THE PETITIONER EXHIBIT P4OF THE INTERIM ORDER MADE IN W.P(C) NO.29098/2018 ON 04.09.2018 PASSED BY THIS HON'BLE COURT EXHIBIT P5OF THE NOTICE DATED 16.01.2019 ISSUED BY THE 1ST RESPONDENT ADDRESSED TO THE PETITIONER