IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
WEDNESDAY, THE 21ST DAY OF DECEMBER 2022 / 30TH AGRAHAYANA, 1944
WP(C) NO. 41308 OF 2022
PETITIONER:
GEETHA RAJMOHAN
AGED 51 YEARS
MAHATMA CASHEW EXPORTS, EZHUKONE, KOLLAM, RESIDING AT
MANGALATH PUTHEN VEEDU, CHEERANKAVU, EZUKONE P.O,
KOLLAM., PIN - 691505
BY ADV SERGI JOSEPH THOMAS
RESPONDENTS:
1 1. THE COMMISSIONER OF STATE GOODS AND SERVICES TAXES
DEPARTMENT
TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM., PIN - 695002
2 2. THE ASSISTANT COMMISSIONER (ASSESSMENT)
STATE GOODS AND SERVICES TAXES DEPARTMENT. SPECIAL
CIRCLE, KOLLAM AT KOTTARAKKARA.-, PIN - 691506
3 3. THE DEPUTY TAHSILDAR, (R.R).
KOTTARAKKARA TALUK. KOLLAM. , PIN - 691506
OTHER PRESENT:
ADV. THUSHARA JAMES (SR GP)
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
21.12.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P (C) No.41308/2022 -2-
JUDGMENT
The petitioner suffered Ext.P1 order of assessment for assessment year 2015- 16 under the provisions of Kerala Value Added Tax Act, 2003. The petitioner has been served with Ext.P2 demand as well as Ext.P5 revenue recovery notice proposing to recover the amounts due under Ext.P1 order of assessment. The First Appellate Authority has also rejected the appeal filed against Ext.P1 by Ext.P3 order. The petitioner has therefore filed Ext.P4 appeal before the Kerala Value Added Tax Appellate Tribunal. However, the petitioner has not filed any stay petition.
2. The learned counsel for the petitioner states that pending consideration of Ext.P4 appeal by the Tribunal any proceedings for recovery of the amounts due under Ext.P1 order of assessment may be kept in abeyance.
3. Heard the learned Senior Government Pleader also.
4. Having regard to the facts and circumstances of the case and considering the limited nature of the reliefs sought for in this writ petition, this writ petition will stand disposed of directing that if the petitioner files an application for stay in Ext.P4 appeal within a period of two weeks from today, further proceedings for recovery of amounts due under Ext.P1 order of assessment shall be kept in abeyance, till a decision is taken on the stay petition to be filed by the petitioner. The Tribunal shall endeavour to dispose of the stay petition to be filed by the petitoiner as above within a period of two months from the date of receipt of a certified copy of this judgment.
Sd/-
GOPINATH P.
JUDGE AMG W.P (C) No.41308/2022 -3- APPENDIX OF WP(C) 41308/2022 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF ASSESSMENT ORDER DATED 27/12/2017 PASSED UNDER SECTION 25 OF THE KVAT ACT FOR THE ASSESSMENT YEAR 2015-16 Exhibit P2 TRUE COPY OF THE NOTICE OF DEMAND NOTICE DATED 27/12/2017 ISSUED BY THE FIRST RESPONDENT FOR THE ASSESSMENT YEAR 2015-16 Exhibit P3 TRUE COPY OF THE APPELLATE ORDER DATED 25/10/2018 Exhibit P4 TRUE COPY OF THE SECOND APPEAL DATED 27/08/2019 AND THE GROUNDS OF APPEAL ALONG WITH THE EXHIBITS PREFERRED BY THE PETITIONER BEFORE THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, THIRUVANANTHAPURAM Exhibit P5 TRUE COPY OF THE REVENUE RECOVERY NOTICE DATED 22/02/2018 ISSUED BY THE 3RD RESPONDENT