IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
TUESDAY, THE 14TH DAY OF JUNE 2022 / 24TH JYAISHTA, 1944
WP(C) NO. 19240 OF 2022
PETITIONER/S:
M/S KANGAPPADAN RESIDENCY
(A PROPRIETARY CONCERN) RAMAVARMAPURAM (PO), THRISSUR,
PIN 680 631 REPRESENTED BY ITS SOLE PROPRIETOR
K.P.KURIAN, S/O PORINCHU, AGED 60 YEARS RESIDING AT
KANGAPPADAN HOUSE ANAPPARA, RAMAVARMAPURAM P.O.,
THRISSUR, 680 631.
BY ADV BINOY VASUDEVAN
RESPONDENT/S:
1 STATE OF KERALA
REPRESENTED BY ITS PRINCIPAL SECRETARY TO THE
GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT,
THIRUVANANTHAPURAM, PIN 695 001.
2 THE SECRETARY,
STATE TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH,
KOZHIKKODE MARIYAMBI BUILDING, CHEROOTTY ROAD,
MANANCHIRA, KOZHIKKODE 673 032.
3 THE JOINT COMMISSIONER (APPEALS),
STATE GOODS AND SERVICES TAX DEPARTMENT, SPECIAL
CIRCLE, SGST COMPLEX, POOTHOLE, THRISSUR 680 003.
4 THE DEPUTY COMMISSIONER OF STATE TAX,
STATE GOODS AND SERVICES TAX DEPARTMENT, SPECIAL
CIRCLE, SGST COMPLEX, POOTHOLE, THRISSUR 680 003.
ADV. DR. THUSHARA JAMES (SR.,GP)
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
14.06.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 19240 OF 2022 2
JUDGMENT
Petitioner has preferred Exts.P3 and P8 appeals before the Sales Tax Appellate Tribunal, Additional Bench, Ernakulam, being aggrieved by the orders passed by the First Appellate Authority.
2. Learned Government Pleader pointed out that pursuant to the order passed by the First Appellate Authority, the petitioner was granted substantial reliefs and Exts.P5 and P10 modified assessment orders have been passed as per the directions of the Appellate Authority.
3. Learned counsel appearing for the petitioner submits that a direction may be issued to the Sales Tax Appellate Tribunal to consider Exts.P3 and P8 appeals and the recovery proceedings may be kept in abeyance till then.
4. Learned Government Pleader submits that substantial amounts are due under Exts.P5 and P10 and the deferment of the recovery proceedings may be upon conditions.
5. Having regard to the facts and circumstances of the case and considering the submissions of the learned counsel appearing for the petitioner and the learned Government WP(C) NO. 19240 OF 2022 3 Pleader, this writ petition will stand disposed of, directing the Sales Tax Appellate Tribunal to consider and pass orders on Exts.P3 and P8 appeals, within a period of three months from the date of receipt of a certified copy of this judgment. The recovery proceedings in respect of any amounts due under Exts.P5 and P10 shall be kept in abeyance on condition that the petitioner deposits a sum equivalent to 30% of the amounts found due under Exts.P5 and P10.
The writ petition is disposed of as above.
sd/-
GOPINATH P.
JUDGE ajt WP(C) NO. 19240 OF 2022 4 APPENDIX OF WP(C) 19240/2022 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 24.01.2022 ISSUED BY THE 3RD RESPONDENT WITH RESPECT TO THE ASSESSMENT YEAR 2017-18. Exhibit P2 TRUE COPY OF THE ORDER PASSED BY THE FIRST APPELLATE AUTHORITY DATED 16.05.2022 IN S.T.APPEAL.NO.130/2022 Exhibit P3 TRUE COPY OF THE APPEAL PREFERRED BEFORE THE SECOND RESPONDENT ON 03.06.2022 AGAINST THE ORDER IN S.T.APPEAL NO.130/2022.
Exhibit P4 TRUE COPY OF THE APPLICATION FOR STAY PREFERRED IN THE APPEAL AS AGAINST THE ORDER IN S.T.APPEAL NO.130/2022.
Exhibit P5 TRUE COPY OF THE MODIFIED ORDER OF ASSESSMENT BEARING NO.25123445/18-19 DATED 30.05.2022 ISSUED BY THE 4TH RESPONDENT.
Exhibit P6 TRUE COPY OF THE ORDER OF ASSESSMENT DATED 24.01.2022 FOR THE ASSESSMENT YEAR 2018-19 Exhibit P7 TRUE COPY OF THE PROCEEDINGS OF THE DEPUTY JOINT COMMISSIONER OF STATE TAX IN S.T.A.NO.139/2022 DATED 16.05.2022 Exhibit P8 TRUE COPY OF THE MEMORANDUM OF APPEAL PREFERRED ON 03.06.2022 AGAINST THE ORDER IN S.T.A.NO.139/2022.
Exhibit P9 TRUE COPY OF THE APPLICATION FOR STAY PETITION PREFERRED AGAINST THE ORDER IN S.T.A. NO. 139/2022.
Exhibit P10 TRUE COPY OF THE REVISED ORDER OF ASSESSMENT 30.05.2022 ISSUED BY THE 4TH RESPONDENT .