M/S.Popular Auto Dealers Pvt. Ltd vs The Deputy Commissioner (Works ...
2021 Latest Caselaw 6918 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.5076 OF 2021(H)


PETITIONER:

               M/S.POPULAR AUTO DEALERS PVT. LTD.,
               KUTTUKARAN CENTRE,MAMANGALAM,EDAPPALLY,
               KOCHI-682025,REPRESENTED BY ITS DIRECTOR,
               NAVEEN PHILIP.

               BY ADVS.
               SRI.S.ANIL KUMAR (TRIVANDRUM)
               SHRI.RAHUL A.
               SMT.APARNA ANIL

RESPONDENTS:

      1        THE DEPUTY COMMISSIONER (WORKS CONTRACT)
               STATE GST DEPARTMENT,CLASS TOWER,
               OLD RAILWAY STATION ROAD,ERNAKULAM,
               KOCHI-682018.

      2        THE JOINT COMMISSIONSER(APPEALS),
               STATE GST DEPARTMENT,THEAVARA,KOCHI-682015.


OTHER PRESENT:

               SMT.THUSHARA JAMES, GOVT. PLEADER


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
26.02.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 W.P.(C) No.5076/2021              2

                            JUDGMENT

Dated this the 26th day of February 2021

Heard both sides.

2. Learned counsel for the petitioner submits that the

1st respondent has issued assessment order at Ext.P1 under the

Kerala Value Added Tax Act, for the year 2015-2016. The

petitioner has challenged the same by filing an appeal at Ext.P2

along with stay petition at Ext.P3. It is submitted that the

respondents are recovering the amount determined against the

petitioner despite pendency of appeal as well as stay petition. He,

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

proceedings be kept in abeyance.

3. Learned Government Pleader opposed the writ petition by

contending that the assessment has been done by following due

process of law.

4. Keeping in mind the facts and circumstances of the

instant case, this writ petition is disposed of with the following

directions:

The 2nd respondent to decide the stay petition, Ext.P3, in the

appeal filed by the petitioner challenging the assessment order at

Ext.P1 within a period of six weeks 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 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

2nd respondent for compliance.

Sd/-

A.M.BADAR

JUDGE

smp

APPENDIX PETITIONER'S EXHIBITS:

EXHIBIT P1 COPY OF ASSESSMENT ORDER DATED 6.01.2021 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16

EXHIBIT P1(a) COPY OF DEMAND NOTICE DATED 6.01.2021 ISSUED BY THE 1ST RESPONDENT IN RESPECT OF EXT.P1 ORDER

EXHIBIT P2 COPY OF APPEAL MEMORANDUM AGAINST EXT.P1.

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

RESPONDENTS' EXHIBITS: NIL.

True Copy

P.S to Judge

smp