P.R.Raveendran Pillai vs The State Tax Officer
2021 Latest Caselaw 16971 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. 16530 OF 2021
PETITIONER:

          P.R.RAVEENDRAN PILLAI
          PROPRIETOR,
          SANGEETHA TRADERS,
          KUNNATHOOR, KOLLAM DISTRICT.

          BY ADVS.
          K.MANOJ CHANDRAN
          P.R.AJITHKUMAR



RESPONDENTS:

    1     THE STATE TAX OFFICER
          STATE GST DEPARTMENT, KUNNATHOOR,
          KARUNAGAPPALLY-690573.

    2     THE JOINT COMMISSIONER
          STATE GST DEPARTMENT, KOLLAM-690001.

    3     THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL
          THIRUVANANTHAPURAM, REPRESENTED BY ITS SECRETARY-
          695002.



          SMT. THUSHARA JAMES - SR.GP




     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
12.08.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 16530 OF 2021
                                    2

                               JUDGMENT

The petitioner has approached this Court assailing Ext.P1

Assessment order on various grounds, including that he is entitled

to exclude the discount - received from the various manufacturers

- through Credit Notes from his taxable turnover.

2. The petitioner asserts that this is a question of law and

that therefore, unless this Court affirmatively speaks upon it, it

will not possible for him to ventilate his grievances appropriately.

3. However, the learned Senior Government Pleader -

Smt.Thushara James, pointed that even though the petitioner says

that he does not have any alternative remedy, he has already

invoked the same through Ext.P3, by preferring an appeal before

the learned Appellate Tribunal, under Section 60 of the Kerala

Value Added Tax Act. The learned Senior Government Pleader,

therefore, submitted that this Court may not declare the law, as WP(C) NO. 16530 OF 2021

has been requested by the petitioner, since if it is so done, then the

statutory appeal would become redundant. She, therefore, prayed

that if this Court is inclined to grant any orders, it may only be to

the effect that the stay petition, if any, filed by the petitioner,

along with his Appeal, be directed to be taken up and disposed of

within a time frame.

4. The learned counsel for the petitioner -

Sri.P.R.Ajithkumar, responded that his client has approached this

Court because the issue involved is a question of law. He,

however, submitted that if this Court is not inclined to consider the

same on its merits, then the stay application filed along with

Ext.P3 Appeal may be directed to be taken up and disposed of by

the Tribunal within a short period to be fixed by this Court.

5. When I evaluate the afore submissions, it is without

doubt that since the petitioner already invoked his statutory

remedy, it would not be proper for this Court to speak WP(C) NO. 16530 OF 2021

affirmatively on the issues impelled herein, since it would have

been impact of pre - judging the appeal

In the afore circumstances, I am of the firm view that the

sole relief that can be granted to the petitioner is that the stay

petition, if any, filed along with Ext.P3 statutory appeal, be

directed to be taken up and disposed of.

Resultantly, this writ petition is ordered to the limited extent

of directing the jurisdictional 3rd respondent - The Kerala Value

Added Tax Appellate Tribunal, to take up stay petition, if any,

filed along with Ext.P3 appeal and to dispose of the same, after

following due procedure and after affording necessary opportunity

of being heard to the petitioner, as expeditiously as is possible, but

note later than one month from the date of receipt of a copy of this

judgment.

Needless to say, until such time as the afore exercise is

completed and the resultant order communicated to the petitioner, WP(C) NO. 16530 OF 2021

all further action pursuant to Ext.P1 for recovery of the amount

assessed therein shall stand deferred.

Sd/-

DEVAN RAMACHANDRAN JUDGE SAS/12/08/2021 WP(C) NO. 16530 OF 2021

APPENDIX OF WP(C) 16530/2021

PETITIONER'S EXHIBITS

Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 14.01.2020.

Exhibit P2 TRUE COPY OF THE APPELLATE ORDER DATED 31.03.2021.

Exhibit P3 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 09.07.2021.

Exhibit P4 TRUE COPY OF THE CERTIFICATE DATED NIL ISSUED BY THE SUPPLIERS EVIDENCING PAYMENT OF TAX.

Exhibit P4(A) TRUE COPY OF THE CERTIFICATE DATED 29/07/2021 ISSUED BY THE SUPPLIERS EVIDENCING PAYMENT OF TAX.

Exhibit P5 TRUE COPY OF THE REFERENCE ORDER DATED 24.07.2020 IN WPC NO.5467/2017 AND CONNECTED CASES.

RESPONDENTS' NIL EXHIBITS:-