Sreejesh B. Krishnan vs Commercial Tax Officer
2021 Latest Caselaw 5761 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.2976 OF 2021(V)


PETITIONER:

               SREEJESH B. KRISHNAN
               AGED 45 YEARS
               PROPRIETOR, M/S BTC CEE MART, 32/2550, GROUND FLOOR,
               P. J. ANTONY ROAD, PALARIVATTOM, ERNAKULAM - 682025.

               BY ADVS.
               SRI.P.S.SOMAN
               SMT.T.RADHAMONY

RESPONDENTS:

      1        COMMERCIAL TAX OFFICER
               WORKS CONTRACT, STATE GOODS AND SERVICE TAX
               DEPARTMENT, CLAS TOWER, ORS ROAD, ERNAKULAM - 682
               018.

      2        THE ASSISTANT COMMISSIONER (APPEALS)
               STATE GOODS AND SERVICE TAX DEPARTMENT, STATE TAX
               COMPLEX, ERNAKULAM - 682 015.

      3        DEPUTY TAHSILDAR
               TALUK OFFICE, KANAYANNUR, ERNAKULAM - 682 011.


OTHER PRESENT:

               GP- SMT. THUSHARA JAMES

     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
17.02.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C).No.2976 OF 2021(V)

                                     2

                              JUDGMENT

Dated this the 17th day of February 2021

Heard both sides.

2. The petitioner has preferred a statutory appeal against the

assessment order at Ext.P1. The said appeal is also accompanied with

the stay petition at Ext.P3 and is pending for adjudication before the

2nd respondent. However, the respondents are resorting to recovery

proceedings in the light of the assessment order at Ext.P1. The

petitioner is therefore praying for a direction to keep the revenue

recovery proceedings in abeyance at least till disposal of the stay

petition at Ext.P3.

3. The learned Government Pleader opposed the petition.

4. I have considered the submissions advanced by the learned

counsel appearing for the parties and perused the materials placed

before me. As an application for stay filed by the petitioner in the

statutory appeal is pending consideration of the 2 nd respondent, the

petition is disposed of with the following direction.

5. The 2nd respondent shall hear and decide the stay petition

at Ext.P3 within a period of six weeks according to law, after hearing

the petitioner and, the petitioner shall co-operate with the 2 nd

respondent in disposal of the stay petition at Ext.P3. Till disposal of WP(C).No.2976 OF 2021(V)

the stay petition at Ext.P3, 3rd respondent shall keep in abeyance,

revenue recovery proceedings initiated in pursuance to the

assessment order at Ext.P1.

This petition is accordingly disposed of.

Sd/-

A.M.BADAR Nsd //true copy// JUDGE PA to Judge WP(C).No.2976 OF 2021(V)

APPENDIX PETITIONER'S/S EXHIBITS:

EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2016-17 DATED 28.09.2019 ISSUED BY THE 1ST RESPONDENT.

EXHIBIT P2 TRUE COPY OF THE APPEAL MEMORANDUM FILED BEFORE THE 2ND RESPONDENT AGAINST EXHIBIT P1 ASSESSMENT ORDER DATED 08.11.2019.

EXHIBIT P3 TRUE COPY OF THE PETITION FOR STAY OF COLLECTION OF DISPUTED TAX IN EXHIBIT P1 ORDER DATED 08.11.2019.

EXHIBIT P4 TRUE COPY OF THE REVENUE RECOVERY NOTICE NO.2020/555/07 DATED 15.02.2020 ISSUED BY THE 3RD RESPONDENT DEMANDING THE ASSESSED TAX IN EXHIBIT P1 ORDER.