Abdul Latheef vs State Tax Officer
2021 Latest Caselaw 6275 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM

                               PRESENT

                 THE HONOURABLE MR. JUSTICE A.M.BADAR

    MONDAY, THE 22ND DAY OF FEBRUARY 2021 / 3RD PHALGUNA, 1942

                       WP(C).No.4458 OF 2021(F)


PETITIONER:

               ABDUL LATHEEF
               AGED 49 YEARS
               M/S.CAR PALACE, KESAVADASAPURAM P.O.,
               THIRUVANANTHAPURAM 695 003

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

RESPONDENTS:

      1        STATE TAX OFFICER
               STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWER,
               KARAMANA P.O., THIRUVANANTHAPURAM 695 002

      2        JOINT COMMISSIONER (APPEALS)
               STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWER,
               KARAMANA P.O., THIRUVANANTHAPURAM 695 002

      3        DEPUTY COMMISSIONER
               STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWER,
               KARAMANA P.O., THIRUVANANTHAPURAM 695 002




               GP SMT. THUSHARA JAMES

     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
22.02.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C).No.4458 OF 2021(F)

                                     2

                               JUDGMENT

Dated this the 22nd day of February 2021

Heard both sides.

2. As against the Assessment orders at Ext.P1 and P1(a)

passed by the 1st respondent State Tax Officer, petitioner has

approached the 2nd respondent Appellate Authority by filing appeals

which are at Ext.P2 and P2(a). As those appeals are barred by

limitation, the petitioner has also filed an application for condonation

of delay in those two appeals, apart from stay petitions in Ext.P3 and

P3(a).

3. Grievance of the petitioner is to the effect that the 1 st

respondent is effecting recovery as per the demand notice issued in

pursuance to the assessment orders at Ext.P1 and P1(a). The learned

counsel for the petitioner submits that recovery proceedings be

deferred at least till the stay petitions are disposed of.

4. The learned Government Pleader opposed the petition by

contending that the appeals are barred by limitation and as such,

there is no question of deferment of the recovery proceedings.

5. I have considered the submissions so advanced and also

perused the materials placed before me. Undisputedly, statutory

appeal along with application for condonation of delay and stay WP(C).No.4458 OF 2021(F)

petitions are pending consideration of the 2 nd respondents. In this view

of the matter, the applications for condonation of delay and stay

petitions are to be considered by the Appellate Authority, and the

recovery proceedings needs to be deferred and therefore, the order.

6. The 2nd respondent is directed to consider this application

for condonation of delay in appeals at Ext.P2 and P2(a) and if the

delay is condoned, then the stay petition at Ext.P3 and P3(a) within a

period of six weeks from the date of receipt of copy of this judgment

of this Court. The petitioner to co-operate with the 2 nd respondent in

disposing the application for condonation of delay and if the occasion

so arises, the stay petitions at Ext.P3 and P3(a) in a time bound

manner. Till disposal of the application for condonation of delay and

consequently the stay petitions, if the occasion so arises, the recovery

pursuant to the Assessment orders at Ext.P1 and P1(a) is directed to

be kept in abeyance. The petitioner to produce copy of this judgment

before the Appellate Authority, ie, the 2nd respondent.

The petition is accordingly disposed of.

Sd/-

A.M.BADAR Nsd //true copy// JUDGE PA to Judge WP(C).No.4458 OF 2021(F)

APPENDIX PETITIONER'S/S EXHIBITS:

EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER NO.32010625282/2013-14 DATED 23.1.2020 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER FOR THE YEAR 2013-14.

EXHIBIT P1 (A) TRUE COPY OF THE ASSESSMENT ORDER NO.32010625282/2014-15 DATED 23.6.2020 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER FOR THE YEAR 2014-15.

EXHIBIT P2 TRUE COPY OF THE APPEAL MEMORANDUM DATED 24.6.2020 FILED BEFORE THE 2ND RESPONDENT AGAINST EXHIBIT P1 ORDER

EXHIBIT P2 (A) TRUE COPY OF THE APPEAL MEMORANDUM DATED 8.2.2021 FILED BEFORE THE 2ND RESPONDENT AGAINST EXHIBIT P1 (A) ORDER

EXHIBIT P3 TRUE COPY OF THE STAY PETITION DATED 24.6.2020 FILED BEFORE THE 2ND RESPONDENT AGAINST COLLECTION OF DEMAND IN EXHIBIT -P1 ORDER

EXHIBIT P3 (A) TRUE COPY OF THE STAY PETITION DATED 8.2.2021 FILED BEFORE THE 2ND RESPONDENT AGAINST COLLECTION OF DEMAND IN EXHIBIT -P1 (A) ORDER

EXHIBIT P4 TRUE COPY OF THE PETITION FOR DELAY CONDONATION DATED 24.6.2020 FILED BEFORE THE 2ND RESPONDENT FOR THE YEAR 2013-14.

EXHIBIT P4 (A) TRUE COPY OF THE PETITION FOR DELAY CONDONATION DATED 8.2.2021 FILED BEFORE THE 2ND RESPONDENT FOR THE YEAR 2014-15.

EXHIBIT P5 TRUE COPY OF THE REVENUE RECOVERY NOTICE DATED 2.11.2020 ISSUED BY THE 3RD RESPONDENT DEMANDING THE AMOUNT DUE IN EXHIBIT P1 ORDER

EXHIBIT P5 (A) TRUE COPY OF THE REVENUE RECOVERY NOTICE DATED 2.11.2020 ISSUED BY THE 3RD RESPONDENT DEMANDING THE AMOUNT DUE IN EXHIBIT P1(A) ORDER