Amv Infrastructure And ... vs The State Tax Officer (Works ...
2021 Latest Caselaw 12179 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM

                               PRESENT

          THE HONOURABLE MR. JUSTICE P.V.KUNHIKRISHNAN

    FRIDAY, THE 23RD DAY OF APRIL 2021 / 3RD VAISAKHA, 1943

                      WP(C).No.10343 OF 2021(P)


PETITIONER:

               AMV INFRASTRUCTURE AND PROPERTIES PVT. LTD.
               11/585 F, 5TH FLOOR, AMV TOWER, KUNDANOOR JN,
               MARADU P.O, KOCHI-682 304 REPRESENTED BY ITS
               MANAGING DIRECTOR ANIL KUMAR SHARMA.

               BY ADVS.
               SRI.S.ANIL KUMAR (TRIVANDRUM)
               SHRI.RAHUL A.
               SMT.APARNA ANIL

RESPONDENTS:

      1        THE STATE TAX OFFICER (WORKS CONTRACT)
               STATE GST DEPARTMENT, CLAS TOWER,
               OLD RAILWAY STATION ROAD, KOCHI-682 018.

      2        THE JOINT COMMISSIONER (APPEALS)-IV
               STATE GST DEPARTMENT, THEVARA, KOCHI-682 015.

      3        THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL,
               THEVARA, KOCHI - 682 015 REPRESENTED BY
               ITS SECRETARY.

               GP SMT.VINEETHA B.

     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
23.04.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 W.P.(C)No.10343 of 2021
                                        2


                      P.V.KUNHIKRISHNAN,J.
                  =-=-=-=-=-=-=-=-=-=-=-=-=-=
                    W.P.(C)No.10343 of 2021
                  =-=-=-=-=-=-=-=-=-=-=-=-=-=
               Dated this the 23rd day of April, 2021

                                 JUDGMENT

The above writ petition is filed with the following prayers:

"(i) issue a writ of mandamus or other appropriate writ or orders directing the 3rd Respondent to consider and dispose of Ext.P3 and Ext.P3(a) appeals and Ext.P4 and Ext.P4(a) stay petitions at the earliest;

(ii) issue a writ of mandamus or other appropriate writ or orders directing the 1st Respondent or any person acting on his behalf not to take coercive steps for the recovery of the demand as per Ext.P1 and Ext.P1(a) assessment orders."

2. The petitioner was a dealer registered under the Kerala Value

Added Tax Act, 2003 on the rolls of the 1 st respondent. The 1st

respondent assessed the petitioner for the years 2013-14 and 2014-15 as

per Ext.P1 and Ext.P1(a) orders. The same was confirmed as per Ext.P2

and Ext.P2(a) orders. Aggrieved by the same, Ext.P3 and Ext.P3(a)

appeals and Ext.P4 and Ext.P4(a) stay petitions were filed before the 3 rd

respondent. The grievance of the petitioner is that the 1st respondent is

taking coercive steps based on Ext.P1 and Ext.P1(a) orders.

3. Heard learned counsel for the petitioner and the learned

Government Pleader.

W.P.(C)No.10343 of 2021

4. After hearing both sides, I think this writ petition can be

disposed, directing the 3rd respondent to consider and pass appropriate

orders on Ext.P4 and Ext.P4(a) stay petitions within a time frame and till

then, there can be a direction to keep in abeyance all further proceedings

based on Ext.P1 and Ext.P1(a) orders.

Therefore this writ petition is disposed of in the following manner:

(i) The 3rd respondent is directed to dispose Ext.P4 and Ext.P4(a)

stay petitions at the earliest, at any rate, within one month from the

date of receipt of a copy of this judgment.

(ii) Till the disposal of Ext.P4 and Ext.P4(a) stay petitions, all further

coercive steps for the recovery of the demand as per Ext.P1 and

Ext.P1(a) assessment orders are stayed.

Sd/-

P.V.Kunhikrishnan Judge

vpv W.P.(C)No.10343 of 2021

APPENDIX

PETITIONER'S EXHIBITS:

EXHIBIT P1 COPY OF ORDER DATED 18-06-2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14

EXHIBIT P1 A COPY OF ORDER DATED 19-06-2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15

EXHIBIT P2 COPY OF ORDER DATED 26-08-2020 ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2013-14

EXHIBIT P2 A COPY OF ORDER DATED 26-08-2020 ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2014-15

EXHIBIT P3 COPY OF APPEAL MEMORANDUM AGAINST EXT P2 ORDER FILED BEFORE THE 3RD RESPONDENT.

EXHIBIT P3 A COPY OF APPEAL MEMORANDUM AGAINST EXT.P2(A) ORDER FILED BEFORE THE 3RD RESPONDENT.

EXHIBIT P4 COPY OF STAY PETITION FILED IN EXT P3 APPEAL.

EXHIBIT P4 A COPY OF STAY PETITION FILED IN EXT P3(A) APPEAL.

/TRUE COPY/

P.A. TO JUDGE