Wp(C)/3193/2020 Of Kizhakkedathu Enterprises v. The Agricultural Income Tax And State Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE ALEXANDER THOMAS THURSDAY, THE 06TH DAY OF FEBRUARY 2020 / 17TH MAGHA, 1947 WP(C).No.3193 OF 2020(Y) PETITIONER: KIZHAKKEDATHU ENTERPRISES, KIZHAKKEDATH COMPLEX, PAZHAVANGADI P.O, RANNI, PATHANAMTHITTA DISTRICT PIN 689 673 REPRESENTED BY ITS MANAGING PARTNER SRI. JUBI PHILIP BY ADV. SRI.BEJOY CHERIYAN RESPONDENTS: 1THE AGRICULTURAL INCOME TAX AND STATE TAX OFFICER,STATE GOODS AND SERVICE TAX DEPARTMENT, RANNI, PATHANAMTHITTA DISTRICT, PIN 689 6452THE ASSISTANT COMMISSIONER (APPEALS)STATE GOODS AND SERVICE TAX DEPARTMENT, CIVIL STATION COMPLEX, RANNI, PATHANAMTHITTA DISTRICT, PIN 689 6453THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL,SASTHAMANGALAM, THIRUVANANTHAPURAM 695 010 4THE ASSISTANT COMMISSIONER,STATE GOODS AND SERVICE TAX DEPARTMENT, RANNI, PATHANAMTHITTA DISTRICT, PIN 689 645 SMT.M.M.JASMINE, GOVT.PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON06.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:06.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ALEXANDER THOMAS, J. ------------------------------------------- W.P.(C)No. 3193 of 2020 ---------------------------------------------- Dated this the 6[th] day of February, 2020 JUDGMENT Against Ext.P1 assessment order, the petitioner has filed Ext.P3appeal and Ext.P4 stay petition along with Ext.P-5 petition to condonedelay. The petitioner's grievance is that during the pendency of the staypetition, coercive recovery proceedings have been initiated by the assessingauthority for recovery of the disputed amounts. 2.Heard Sri.Bejoy Cheriyan, learned counsel appearing for thepetitioner and Sri.Jestin Mathew, learned Government Pleader appearingfor the respondents. 3.After hearing both sides and after taking note of the facts andcircumstances of the case, it is ordered in the interest of justice that the 3[rd]respondent shall take up the matters in Ext.P-5 delay condonationapplication and Ext.P-4 stay application filed in Ext.P-3 appeal and afteraffording reasonable opportunity of being heard to the petitioner throughtheir authorised representative/ counsel, if any, shall pass orders on thoseapplications without much delay, preferably within a period of two monthsfrom the date of production of a certified copy of this judgment. Untilorders are thus passed on the abovesaid delay condonation and stay applications, further coercive steps for enforcement of the Ext.P6 revenuerecovery notice will be kept in abeyance. With these observations and directions, the above Writ Petition(Civil) stands finally disposed of. sd/- ALEXANDER THOMAS, JUDGE. acd APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1COPY OF THE ASSESSMENT ORDER PASSED UNDER SEC 25(A) OF THE KVAT ACT DATED 26-03-2015 PASSED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13SEC 25(A) OF THE KVAT ACT DATED 26-03-2015 PASSED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13 EXHIBIT P2COPY OF THE 1ST APPELLATE ORDER DATED 27-06-2019 PASSED BY THE 2ND RESPONDENT FOR THE YEAR 2012-1306-2019 PASSED BY THE 2ND RESPONDENT FOR THE YEAR 2012-13 EXHIBIT P3COPY OF THE 2ND APPEAL DATED 30-01-2020 FILED BY THE PETITIONER AGAISNT EXT. P2 APPELLATE ORDER BEFORE THE 3RD RESPONDENTFILED BY THE PETITIONER AGAISNT EXT. P2 APPELLATE ORDER BEFORE THE 3RD RESPONDENT EXHIBIT P4COPY OF THE STAY PETITION DATED 30-01-2020 FILED BY THE PETITIONER ALONG WITH EXT. P3 APPEALFILED BY THE PETITIONER ALONG WITH EXT. P3 APPEAL EXHIBIT P5COPY OF THE DELAY PETITION DATED 30-01-2020FILED BY THE PETITIONER ALONG WITH EXT.P3 APPEAL BEFORE THE 3RD RESPONDENTFILED BY THE PETITIONER ALONG WITH EXT.P3 APPEAL BEFORE THE 3RD RESPONDENT EXHIBIT P2COPY OF THE 1ST APPELLATE ORDER DATED 27-06-2019 PASSED BY THE 2ND RESPONDENT FOR THE YEAR 2012-1306-2019 PASSED BY THE 2ND RESPONDENT FOR THE YEAR 2012-13 EXHIBIT P3COPY OF THE 2ND APPEAL DATED 30-01-2020 FILED BY THE PETITIONER AGAISNT EXT. P2 APPELLATE ORDER BEFORE THE 3RD RESPONDENTFILED BY THE PETITIONER AGAISNT EXT. P2 APPELLATE ORDER BEFORE THE 3RD RESPONDENT EXHIBIT P4COPY OF THE STAY PETITION DATED 30-01-2020 FILED BY THE PETITIONER ALONG WITH EXT. P3 APPEALFILED BY THE PETITIONER ALONG WITH EXT. P3 APPEAL EXHIBIT P5COPY OF THE DELAY PETITION DATED 30-01-2020FILED BY THE PETITIONER ALONG WITH EXT.P3 APPEAL BEFORE THE 3RD RESPONDENTFILED BY THE PETITIONER ALONG WITH EXT.P3 APPEAL BEFORE THE 3RD RESPONDENT EXHIBIT P6COPY OF THE REVENUE RECOVERY NOTICE DATED 25-01-2020 ISSUED BY TO THE PETITIONER 4TH RESPONDENT UNDER SECTION 7 OF THE RR ACT PURSUANT TO EXT.P1 ASSESSMENT ORDER.25-01-2020 ISSUED BY TO THE PETITIONER 4TH RESPONDENT UNDER SECTION 7 OF THE RR ACT PURSUANT TO EXT.P1 ASSESSMENT ORDER.