Kerala Books & Publications ... vs The Assistant Commissioner ...
2021 Latest Caselaw 5722 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM

                               PRESENT

                 THE HONOURABLE MR. JUSTICE A.M.BADAR

    WEDNESDAY, THE 17TH DAY OF FEBRUARY 2021 / 28TH MAGHA,1942

                       WP(C).No.4050 OF 2021(E)

PETITIONER:

               KERALA BOOKS & PUBLICATIONS SOCIETY
               KAKKANAD P.O.ERNAKULAM, PIN-682 030,
               REPRESENTED BY ITS MANAGING DIRECTOR.

               BY ADVS.
               SMT.LATHA ANAND
               SRI.M.N.RADHAKRISHNA MENON
               SRI.K.R.PRAMOTH KUMAR
               SRI.S.VISHNU (ARIKKATTIL)
               SRI.ROHITH MOHAN
               SRI.RADHAKRISHNA PILLAI B
               SHRI.SIDHARTH P.S.
               SHRI.GAUTHAM DEV C.P.

RESPONDENTS:

      1        THE ASSISTANT COMMISSIONER (SPECIAL CIRCLE III)
               DEPARTMENT OF COMMERCIAL TAXES,
               COMMERCIAL TAXES COMPLEX, ERNAKULAM-682 019.

      2        THE INSPECTING ASSISTANT COMMISSIONER,
               COMMERCIAL TAXES DEPARTMENT, KAKKANAD,
               ERNAKULAM-682 030.

      3        THE DEPUTY COMMISSIONER (APPEALS),
               OFFICE OF THE COMMISSIONER OF SALES TAX,
               ERNAKULAM-682 013.

      4        THE DEPUTY COMMISSIONER OF STATE TAX,
               STATE GOODS AND SERVICES TAX DEPARTMENT, ERNAKULAM,
               CIVIL STATION, KAKKANAD, PIN-682 030.

      5        THE K-VAT APPELLATE TRIBUNAL,
               NO.39/6823, MAHATMA GANDHI ROAD, THEVARA JUNCTION,
               THEVARA, PERUMANOOR, KOCHI, KERALA, PIN-682 015.


OTHER PRESENT:
             SMT.THUSHARA JAMES, GOVT. PLEADER

     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
17.02.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 W.P.(C) No.4050/2021                  2


                               JUDGMENT

Dated this the 17th day of February 2021

Heard both sides.

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

Added Tax Act, was served with an assessment order by rejecting

the self assessment made by the petitioner for the year 2015-

2016. The statutory appeal filed by the petitioner is reportedly

pending with the 5th respondent. It is stated that the applications

for condonation of delay as well as stay are also pending

consideration of the 5th respondent and those are posted for

hearing in the month of March 2021.

3. Learned counsel for the petitioner argued that during the

pendency of the appeal, stay petition and the application for

condonation of delay, respondents have served revenue recovery

notice on the petitioner.

As the application for condonation of delay so also the

application for stay in the statutory appeal is pending, I deem it

appropriate to defer the proceedings of revenue recovery

pursuant to the assessment order till disposal of the application

for condonation of delay as well as application for stay if the

occasion so arises to consider it. It is expected of the learned

Tribunal to dispose of the application for condonation of delay and

if the occasion so arises, the application for stay within a period of

two months from the date of communication of this judgment.

Till then, revenue recovery proceedings initiated as per the

communication, Ext.P8, be kept in abeyance. The petitioner to

co-operate the learned Tribunal in disposal of the pending

applications as well as appeal.

This writ petition is disposed of as above.

Sd/-

A.M.BADAR

JUDGE

smp

APPENDIX PETITIONER'S EXHIBITS:

EXHIBIT P1 TRUE COPY OF THE ORDER DATED 9.3.2018 BY 1ST RESPONDENT

EXHIBIT P2 TRUE COPY OF THE JUDGMENT DATED 2.8.2018 IN WPC 26009 OF 2018

EXHIBIT P3 TRUE COPY OF THE ORDER DATED 30.5.2019

EXHIBIT P4 TRUE COPY OF THE APPEAL PREFERRED BY PETITIONER IN FORM 31 OF K-VAT RULES

EXHIBIT P5 TRUE COPY OF THE STAY PETITION IN FORM 31 OF K-VAT RULES

EXHIBIT P6 TRUE COPY OF THE PETITION FOR EARLY HEARING OF THE CASES

EXHIBIT P7 TRUE COPY OF THE PETITION SEEKING CONDONATION OF DELAY

EXHIBIT P8 TRUE COPY OF THE NOTICE DATED 9.11.2020 ISSUED BY 4TH RESPONDENT RESPONDENTS' EXHIBITS: NIL.

True Copy

P.S to Judge

smp