Varsha Fresh Meat Products Pvt. ... vs State Tax Officer

                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. 41629 OF 2022
PETITIONER/S:

          VARSHA FRESH MEAT PRODUCTS PVT. LTD.
          VARSHA FRESH MEAT PRODUCTS PVT. LTD., FIRST FLOOR,
          THATHA SHOPPING COMPLEX, MG ROAD, THRISSUR.
          REPRESENTED BY ITS MANAGER MR. ALAIRAJ., PIN - 680001
          BY ADVS.
          RAHUL A.
          SABU C.J
          M.RAJAGOPAL
          APARNA ANIL
          S.SHAINA
          KIROSH RAJAN PONNAMBIL


RESPONDENT/S:

    1     STATE TAX OFFICER
          STATE GST DEPARTMENT, 3RD CIRCLE,
          POOTHOLE, THRISSUR., PIN - 680004
    2     THE JOINT COMMISSIONER OF STATE TAX (APPEALS)
          STATE GST DEPARTMENT, POOTHOLE, THRISSUR., PIN - 680004
          ADV. SONY K B (GP)
     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
21.12.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 41629 OF 2022                     2



                                 JUDGMENT

Petitioner suffered Exts.P1 to P1(d) orders of assessment for the assessment years 2013-14, 2015-16, 2016-17 and 2017-

18. In all the years, except the assessment year 2015-16, the assessments have been completed under the provisions of the Kerala Value Added Tax Act, 2003. In respect of the assessment year 2015-16, the assessment is completed both under the provisions of the Kerala Value added Tax Act, 2003 and the Central Sales Tax Act, 1956. Petitioner has preferred Exts.P2 to P2(d) appeals along with Exts.P3 to P3(d) stay petitions before the 2nd respondent. Learned counsel appearing for the petitioner submits that the petitioner apprehends that proceedings may be initiated to recover amounts due under Exts.P1 to P1(d) orders of assessment, pending consideration of Exts.P3 to P3(d) stay petitions by the appellate authority.

2. Heard the learned senior Government Pleader also.

3. Having considered the submissions of the counsel for the petitioner as well as the learned Senior Government pleader, I am of the opinion that this writ petition can be disposed with a direction.

4. Accordingly, there will be a direction to the 2nd respondent to consider and pass orders on Exts.P3 to P3(d) stay petitions, within a period of two months from the date of receipt of a copy of this judgment. Till such time a decision is taken on the stay petitions, all coercive proceedings against the petitioner in respect of Exts.P1 to P1(d) orders of assessment shall be kept in abeyance.

The writ petition is disposed of as above.

sd/-

GOPINATH P.

JUDGE ajt WP(C) NO. 41629 OF 2022 4 APPENDIX OF WP(C) 41629/2022 PETITIONER EXHIBITS Exhibit P1 A COPY OF THE ORDER DATED 29-01-2020 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-2014 Exhibit P1(a) A COPY OF THE ORDER DATED 28-10-2020 ISSUED BY THE1ST RESPONDENT UNDER THE KVAT ACT FOR THE YEAR 2015-2016 Exhibit P1(b) A COPY OF THE ASSESSMENT ORDER DATED 19-11-

2020 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-2016 UNDER THE CST ACT Exhibit P1(c) A COPY OF THE ORDER DATED 19-11-2020 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-2017 Exhibit P1(d) A COPY OF THE ORDER DATED 28-10-2021 ISSUED BY THE1ST RESPONDENT UNDER THE KVAT ACT FOR THE YEAR 2017-2018 Exhibit P2 A COPY OF THE APPEAL MEMORANDUM FILED AGAINST EXT.P1 ORDER FOR THE YEAR 2013-14.

Exhibit P2(a) A COPY OF THE APPEAL MEMORANDUM FILED AGAINST EXT.P1(A) ORDER FOR THE YEAR 2015-16. Exhibit P2(b) A COPY OF THE APPEAL MEMORANDUM FILED AGAINST EXT.P1(B) ORDER FOR THE YEAR 2015-16 UNDER THE CST ACT.

Exhibit P2(c) A COPY OF THE APPEAL MEMORANDUM FILED AGAINST EXT.P1(C) ORDER FOR THE YEAR 2016-17. Exhibit P2(d) A COPY OF THE APPEAL MEMORANDUM FILED AGAINST EXT.P1(D) ORDER FOR THE YEAR 2017-18. Exhibit P3 A COPY OF THE STAY PETITION FILED IN EXT.P2 APPEAL FOR THE YEAR 2013-14.

Exhibit P3(a) A COPY OF THE STAY PETITION FILED IN EXT.P2 (A) APPEAL FOR THE YEAR 2015-16.

Exhibit P3(b) A COPY OF THE STAY PETITION FILED IN EXT.P2 (B) APPEAL FOR THE YEAR 2015-16 UNDER CST ACT.

Exhibit P3(c) A COPY OF THE STAY PETITION FILED IN EXT.P2 (C) APPEAL FOR THE YEAR 2016-17.

Exhibit P3(d) A COPY OF THE STAY PETITION FILED IN EXT.P2 (D) APPEAL FOR THE YEAR 2017-18.