Johnson And Johnson Private LTD vs. Assistant Commissioner 11
Facts
The petitioner, M/s. Johnson and Johnson Private Ltd., filed a writ petition before the Kerala High Court challenging Ext.P2 series of first appellate orders. The petitioner had subsequently preferred Ext.P3 series of second appeals before the Kerala Value Added Tax Appellate Tribunal, along with Ext.P4 series of stay petitions. The core of the dispute revolves around the recovery proceedings initiated pursuant to assessment orders, which the petitioner sought to stay pending the disposal of their appeals before the Tribunal.
Held
The Court directed the second respondent-Tribunal to dispose of the stay petitions filed by the petitioner. This disposal is to be done after condoning any delay in the filing of the appeals, if such delay exists. The Tribunal is given a period of two months to complete this process. Furthermore, the Court ordered that until the stay petitions are disposed of as directed, all recovery proceedings initiated pursuant to the assessment orders shall be kept in abeyance. This means the Revenue cannot proceed with recovering the disputed amounts during this interim period. The Court did not delve into the merits of the assessment orders or the appeals themselves, focusing solely on the procedural aspect of the stay petitions.
Key Issues
1. Whether the Kerala Value Added Tax Appellate Tribunal should condone the delay, if any, in filing the second appeals before it? 2. Whether recovery proceedings pursuant to the assessment orders should be kept in abeyance until the disposal of the stay petitions by the Tribunal? The petitioner contended that they have filed second appeals and stay petitions before the Tribunal and sought a direction for the expeditious disposal of these petitions. The Revenue did not present any specific arguments in the judgment regarding these issues, as the Court's order was primarily procedural.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE THUR AY, THE 27TH DAY OF JUNE 2019 / 6TH ASHADHA, 1941 WP(C).No.17534 of 2019 PETITIONER/S: M/S.JOHNSON AND JOHNSON PRIVATE LTD., XII/894, XII/896, HMT ROAD, KALAMASSERY, ERNAKULAM, REPRESENTED BY ITS AUTHORISED SIGNATORY M.JAYARAJA. BY ADVS. SRI.S.ANIL KUMAR SRI.M.RAJAGOPAL RESPONDENT/S: 1 ASSISTANT COMMISSIONER 11, SPECIAL CIRCLE, SGST DEPARTMENT, MATTANCHERRY AT ALUVA - 682 002. 2 THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, THEVARA, ERNAKULAM - 682 015, REPRESENTED BY ITS SECRETARY. 3 ASSISTANT COMMISSIONER OF STATE TAX, REVENUE RECOVERY/INSPECTING ASSISTANT COMMISSIONER, SGST DEPARTMENT, MATTANCHERRY - 682 002. 4 THE BRANCH MANAGER, STATE BANK OF INDIA, CAG BALARD ESTATE, MUMBAI - 400 001. BY GOVERNMENT PLEADER, SMT.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27.06.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.17534/2019 2 JUDGMENT The petitioner, as against Ext.P2 series of first appellate orders, preferred Ext.P3 series of second appeals before the second respondent- Tribunal along with Ext.P4 series of stay pe
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