P.S.Kannan vs The State Tax Officer
2021 Latest Caselaw 5435 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM

                               PRESENT

                 THE HONOURABLE MR. JUSTICE A.M.BADAR

     MONDAY, THE 15TH DAY OF FEBRUARY 2021 / 26TH MAGHA,1942

                       WP(C).No.3785 OF 2021(W)


PETITIONER:

               P.S.KANNAN
               PROPRIETOR, M/S.SACHINDRA POLYMER INDUSTRIES,
               VALLIVATTOM, THRISSUR DISTRICT.

               BY ADVS.
               SRI.HARISANKAR V. MENON
               SMT.MEERA V.MENON

RESPONDENTS:

      1        THE STATE TAX OFFICER,
               STATE GOODS AND SERVICES TAX DEPARTMENT,
               IRINJALAKUDA - 680 121.

      2        THE SECRETARY,
               KEERALA VALUE ADDED TAX APPELLATE TRIBUNAL,
               SALES TAX COMPLEX, THEVARA, ERNAKULAM,
               KOCHI - 682 015.


OTHER PRESENT:

               SMT. THUSHARA JAMES, GOVT. PLEADER


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
15.02.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 W.P.(C) No.3785/2021               2


                             JUDGMENT

Dated this the 15th day of February 2021

Heard both sides.

2. The petitioner is an assessee under the Kerala Value

Added Tax Act. He had challenged the assessment order before

the Assistant Commissioner (Appeals) and that appeal came to be

dismissed. The second appeal before the Appellate Tribunal is

pending along with stay petition. However, according to the

learned counsel for the petitioner, despite pendency of appeal as

well as stay petition, coercive steps for recovery as per the demand

notice are being taken by respondents.

3. Learned Government Pleader opposed the writ petition.

4. I have considered the submissions so advanced. In the

light of the fact that stay petition is still pending consideration of

the Appellate Tribunal, recovery as sought to be made by the

respondents needs to be kept in abeyance till disposal of the stay

petition. Hence this writ petition is disposed of with the following

directions:

The 2nd respondent is directed to decide the stay petition,

after hearing the parties, according to law, within a period of two

months from the date of communication of this judgment. The

petitioner to co-operate the 2nd respondent in disposal of the stay

petition. Till disposal of the stay petition, respondents are

restrained from taking coercive measures for effecting recovery.

This writ petition is disposed of as above.

Sd/-

A.M.BADAR

JUDGE

smp

APPENDIX PETITIONER'S EXHIBITS:

EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-2013 DTD.31.12.2018.

EXHIBIT P2 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13 DTD.20.12.2019.

EXHIBIT P3 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD.15.10.2020.

EXHIBIT P4 COPY OF JUDGMENT IN WP(C) NO. 18439/2020 OF THIS HON'BLE COURT DTD.09.09.2020. RESPONDENTS' EXHIBITS: NIL.

True Copy

P.S to Judge

smp