IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
TUESDAY, THE 28TH DAY OF JUNE 2022/7TH ASHADHA, 1944
WP(C) NO. 20974 OF 2022
PETITIONER:
M/S.JEWELIMA DIAMONDS PVT. LTD.,
III/264, EAST FORT, CHELAKKOTTUKARA,
THRISSUR 680 005, REPRESENTED BY ITS
MANAGING DIRECTOR, SRI. ROY J VELLANIKARAN.
BY ADV TOMSON T.EMMANUEL
RESPONDENTS:
1 ASSISTANT COMMISSIONER,
FORMERLY: STATE TAX OFFICER,
STATE GOODS AND SERVICES TAX DEPARTMENT,
1ST CIRCLE, POOTHOLE, THRISSUR 680 004.
2 THE VALUE ADDED TAX APPELLATE TRIBUNAL,
STATE GOODS AND SERVICES TAX COMPLEX,
THEVARA, ERNAKULAM, COCHIN 682 015,
REPRESENTED BY ITS SECRETARY.
ADV. DR. THUSHARA JAMES (SR. G.P.)
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR
ADMISSION ON 28.06.2022, THE COURT ON THE SAME DAY
DELIVERED THE FOLLOWING:
WP(C) No.20974/2022
:2 :
JUDGMENT
Dated this the 28th day of June, 2022 The petitioner has approached this Court being aggrieved by the fact that pending an application for review filed before the tribunal, seeking review of Ext.P5 order, the assessing authority is proceeded to give effect to the order of the tribunal. The petitioner has been issued with Ext.P9 calling upon the petitioner to file objections to proposal contained therein. It is submitted that Ext.P9 is a notice proposing to give effect to Ext.P5 order of the tribunal, which is sought to be reviewed.
2. I have heard the learned Senior Government Pleader. The Government Pleader points out that the review petition, on the petitioner's on showing, is listed to 25.07.2022 for consideration. It is submitted that Ext.P9 is a notice calling upon the petitioner to file his objections and the petitioner can appear before the authority on 04.07.2022 WP(C) No.20974/2022 :3 : as demanded in the notice.
3. Having regard to the facts and circumstances of the case, I am of the opinion that this writ petition can be disposed of directing the 2nd respondent Tribunal to consider and dispose of the review petition filed by the petitioner seeking review of Ext.P5 order on 25.07.2022 itself. The finalisation of proceedings pursuant to Ext.P9 notice shall be deferred till a decision is taken by the tribunal as above.
However, the petitioner shall appear before the authority and file his objections on 04.07.2022.
The writ petition is disposed of as above.
Sd/-
GOPINATH P.
JUDGE ncd/28.06.22 WP(C) No.20974/2022 :4 : APPENDIX OF WP(C) 20974/2022 PETITIONER'S EXHIBITS Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 23.04.2018 COMPLETED BY 1ST RESPONDENT, FOR 2016-17.
Exhibit P2 TRUE COPY OF 1ST APPELLATE ORDER DATED 18.03.2020 PASSED BY JOINT COMMISSIONER (APPEALS), SGST DEPARTMENT, THRISSUR , AGAINST EXT P1 ASSESSMENT.
Exhibit P3 TRUE COPY OF ORDER DATED 01.12.2020 PASSED BY 1ST RESPONDENT FOR 2016-17 IN MODIFYING EXT. P1 ASSESSMENT , BASED ON EXT. P2 APPELLATE ORDER.
Exhibit P4 TRUE COPY OF 2ND APPEAL FILED BY 1ST
RESPONDENT AGAINST EXT. P2 1ST
APPELLATE ORDER.
Exhibit P5 TRUE COPY OF 2ND APPELLATE ORDER
PASSED BY 2ND RESPONDENT IN EXT. P4 APPEAL, UNDER SPECIFIC DIRECTION. Exhibit P6 TRUE COPY OF APPLICATION FOR REVIEW DATED 30.04.2022, SUBMITTED BY PETITIONER BEFORE 2ND RESPONDENT AGAINST EXT. P5 APPELLATE ORDER. Exhibit P7 TRUE COPY OF THE STAY PETITION DATED 30.04.2022, SUBMITTED ALONG WITH EXT. P6, BEFORE 2ND RESPONDENT.
Exhibit P8 TRUE COPY OF THE NOTICE DATED 25.05.2022 ISSUED BY 2ND RESPONDENT IN POSTING EXT. P6 REVIEW AND P7 STAY TO 25.07.2022.
Exhibit P9 TRUE COPY OF THE NOTICE DATED 15.06.2022 ISSUED BY 1ST RESPONDENT FOR MODIFYING ASSESSMENT 2016-17 , BY WRONGLY APPRECIATING EXT. P5 APPELLATE ORDER , WHILE EXT. P6 REVIEW PETITION AND EXT. P7 STAY PETITION PENDING BEFORE THE 2ND RESPONDENT.