M/S.Sea Blue Shipyard Ltd vs Deputy Commissioner (Works ...
2021 Latest Caselaw 6874 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM

                               PRESENT

                 THE HONOURABLE MR. JUSTICE A.M.BADAR

    FRIDAY, THE 26TH DAY OF FEBRUARY 2021 / 7TH PHALGUNA, 1942

                       WP(C).No.5023 OF 2021(C)


PETITIONER:

               M/S.SEA BLUE SHIPYARD LTD.,
               1/212, AZHEEKKAL, VYPPIN, ERNAKULAM 682 508,
               REPRESENTED BY ITS MANGING DIRECTOR O.C. JOHN.

               BY ADVS.
               SRI.RAJESH NAMBIAR
               SRI.N.R.SAJ

RESPONDENTS:

      1        DEPUTY COMMISSIONER (WORKS CONTRACT)
               OFFICE OF JOINT COMMISSIONER, STATE GOODS AND SERVICE
               TAX DEPARTMENT, MATTANCHERRY 682 002.

      2        JOINT COMMISSIONER (APPEALS),
               STATE GOODS AND SERVICE TAX DEPARTMENT, ERNAKULAM 682
               015.




               GP- SMT. THUSHARA JAMES

     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
26.02.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C).No.5023 OF 2021(C)

                                    2

                              JUDGMENT

Dated this the 26th day of February 2021

Heard both sides.

2. Learned Government Pleader takes notice for both the

respondents.

3. The learned counsel for the petitioner submits that the

respondent No.1 has issued Assessment Order at Ext.P1 under the

KVAT Act, for the year 2015-2016. The petitioner has challenged the

same by filing an appeal at Ext.P2 along with the stay petition at

Ext.P3. The learned counsel for the petitioner submits that the

respondents are recovering the amount determined against the

petitioner despite, pendency of the appeal as well as stay petitions. He

therefore prays that till the stay petition is decided, the recovery

proceedings be kept in abeyance.

4. The learned Government Pleader opposed the petition by

contending that the assessment has been done by following due

process of law.

5. Keeping in mind, the facts and circumstances of the instant

case, the petition is disposed of with the following directions.

6. The 2nd respondent to decide the stay petition filed by the

petitioner in the appeal filed by him challenging the Assessment Order WP(C).No.5023 OF 2021(C)

at Ext.P1 within a period of six weeks from the date of communication

of this judgment. The petitioner to co-operate with respondent No.2 in

disposal of the stay petition. Till disposal of the stay petition, the

respondents are directed to keep in abeyance, all recovery

proceedings pursuant to the Assessment Order at Ext.P1. The

petitioner to supply copy of this judgment to the 2 nd respondent.

Sd/-

A.M.BADAR Nsd //true copy// JUDGE PA to Judge WP(C).No.5023 OF 2021(C)

APPENDIX PETITIONER'S/S EXHIBITS:

EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 2.12.2020 FOR THE YEAR 2015-16.

EXHIBIT P2 TRUE COPY OF THE APPEAL MEMORANDUM DATED 20.02.2021 FILED AS AGAINST EXT P1 ASSESSMENT ORDER.

EXHIBIT P3 TRUE COPY OF THE STAY PETITION FILED IN EXT P2 APPEAL.