P.T.Jose vs The Deputy Commissioner Of State ...
2021 Latest Caselaw 16968 Ker

           IN THE HIGH COURT OF KERALA AT ERNAKULAM
                               PRESENT
        THE HONOURABLE MR. JUSTICE DEVAN RAMACHANDRAN
 THURSDAY, THE 12TH DAY OF AUGUST 2021 / 21ST SRAVANA,
                                  1943
                       WP(C) NO. 16287 OF 2021
PETITIONER:

               P.T.JOSE,
               AGED 55 YEARS,
               PROPRIETOR, M/S.ROSE POULTRY FARM,
               KOMBODINJAMAKKAL, THRISSUR.
                 BY ADV SRI.K.MANOJ CHANDRAN


RESPONDENTS:

    1          THE DEPUTY COMMISSIONER OF STATE TAX,
               STATE GOODS & SERVICES TAX DEPARTMENT OF
               KERALA, SPECIAL CIRCLE, THRISSUR-680 001.
    2          THE JOINT COMMISSIONER OF STATE TAX,
               STATE GOODS & SERVICES TAX DEPARTMENT OF
               KERALA, THRISSUR-680 001.
    3          THE COMMISSIONER,
               STATE GST DEPARTMENT, KARAMANA,
               THIRUVANANTHAPURAM-695 002.


               BY ADV. SMT. THUSHARA JAMES - SR.GP



        THIS    WRIT   PETITION   (CIVIL)   HAVING   COME   UP   FOR
ADMISSION         ON    12.08.2021,      ALONG   WITH       W.P.(C)
NO.16572/2021, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
 WPC Nos.16287 & 16572 of 2021
                                   2



           IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                PRESENT
         THE HONOURABLE MR. JUSTICE DEVAN RAMACHANDRAN
THURSDAY, THE 12TH DAY OF AUGUST 2021 / 21ST SRAVANA, 1943
                     WP(C) NO. 16572 OF 2021
PETITIONER:

             P.T.DAVIS,
             AGED 57 YEARS,
             PROPRIETOR, M/S. MARIA POULTRY FARM,
             KOMBODINJAMAKKAL, THRISSUR.
             BY ADVS.
             SRI. K.SRIKUMAR (SR.)
             SRI. K.MANOJ CHANDRAN
             SRI. P.R.AJITHKUMAR
             SRI. S.A.MANSOOR (PATTANAM)

RESPONDENTS:

     1       THE DEPUTY COMMISSIONER OF STATE TAX
             STATE GOODS AND SERVICES TAX DEPARTMENT,
             THRISSUR - 680 001.
     2       THE JOINT COMMISSIONER OF STATE TAX
             STATE GOODS AND SERVICES TAX DEPARTMENT,
             THRISSUR - 680 001.
     3       THE COMMISSIONER,
             STATE GST DEPARTMENT, KARAMANA,
             THIRUVANANTHAPURAM - 695 002.
             BY ADV. SMT. THUSHARA JAMES - SR.GP



      THIS    WRIT   PETITION     (CIVIL)   HAVING    COME   UP   FOR
ADMISSION       ON     12.08.2021,        ALONG      WITH    W.P.(C)
NO.16287/2021, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
 WPC Nos.16287 & 16572 of 2021
                                   3




                  Devan Ramachandran, J.
         ----------------------------------------------------
           W.P.(C) Nos.16287 & 16572 of 2021
         -----------------------------------------------------
         Dated this the 12th day of August, 2021


                            JUDGMENT

The petitioners have approached this Court

impugning Ext.P5 on various grounds, particularly that his

statutory Revision, under Section 59 of Kerala Value Added

Tax Act, is still pending before the 3rd respondent -

Commissioner.

2. I have heard Sri.Srikumar, learned Senior Counsel

instructed by Sri.K.Manoj Chandran, appearing for the

petitioners; and Smt.Thushara James, learned Senior

Government Pleader, appearing for the respondents.

3. The learned Senior Government Pleader submitted

that the challenge against Ext.P5 now impelled by the

petitioners is incompetent because the Deputy Commissioner

of Sales Tax was within his jurisdiction to have issued the WPC Nos.16287 & 16572 of 2021

same. She, however, then submitted that if the petitioners

only require Ext.P4 Revision Petition to be disposed by the 3 rd

respondent finally within a time frame, she will not stand in

the way and prayed that these writ petitions be ordered only

on such terms.

4. In reply, Sri.K.Srikumar, learned Senior Counsel,

submitted that there will be no purpose in Ext.P4 being

directed to be disposed of within a time frame, if Ext.P5 is

allowed to operate. He thus prayed that said notice be stayed

until such time as the Revision Petition is disposed of by the

3rd respondent.

5. Taking note of the afore submissions and since I am

also of the view that Ext.P4 Revision Petition must be disposed

of by the 3rd respondent within a short time frame, I deem it

appropriate to order these writ petitions as under:

Resultantly, these writ petitions are allowed, to the limited

extent of directing the 3rd respondent to take up Ext.P4

Revision Petition of the petitioners, along with Ext.P4(a)

application for condonation of delay and dispose it of, after

affording necessary opportunities to them, as expeditiously WPC Nos.16287 & 16572 of 2021

as is possible. Needless to say, until such time as the afore

exercise is completed and the resultant order

communicated to the petitioners, all further action

pursuant to Ext.P5 will stand deferred.

Sd/-

Devan Ramachandran, Judge

ww WPC Nos.16287 & 16572 of 2021

APPENDIX OF WP(C) 16287/2021

PETITIONER'S EXHIBITS:

EXHIBIT P1 TRUE COPY OF THE SAID COMMON APPELLATE ORDER DATED 28.12.2017.

EXHIBIT P2 TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2008-09 DATED 29.06.2018. EXHIBIT P3 TRUE COPY OF THE ORDER DATED 25.01.2020.

EXHIBIT P4 TRUE COPY OF THE REVISION PETITION DATED 01.10.2020.

EXHIBIT P4 A TRUE COPY OF THE DELAY PETITION DATED 01.10.2020.

EXHIBIT P5 TRUE COPY OF THE REVISED ASSESSMENT ORDER DATED 30.06.2021.

WPC Nos.16287 & 16572 of 2021

APPENDIX OF WP(C) 16572/2021

PETITIONER'S EXHIBITS:

EXHIBIT P1 TRUE COPY OF THE SAID COMMON APPELLATE ORDER DATED 28/12/2017.

EXHIBIT P2 TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2008-09 DATED 29/06/2018. EXHIBIT P3 TRUE COPY OF THE ORDER DATED 29/01/2020.

EXHIBIT P4 TRUE COPY OF THE REVISION PETITION DATED 01/10/2020.

EXHIBIT P4[A] TRUE COPY OF THE DELAY PETITION DATED 01/10/2020.

EXHIBIT P5 TRUE COPY OF THE REVISED ASSESSMENT ORDER DATED 30/06/2021.