M/S. Abc Buildware (India) Pvt. ... vs Deputy Commissioner Of State Tax
2021 Latest Caselaw 1827 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM

                               PRESENT

                 THE HONOURABLE MR. JUSTICE A.M.BADAR

     MONDAY, THE 18TH DAY OF JANUARY 2021 / 28TH POUSHA, 1942

                       WP(C).No.1277 OF 2021(H)


PETITIONER:

               M/S. ABC BUILDWARE (INDIA) PVT. LTD,
               PARIYARAM,
               KANNUR - 670 502,
               REPRESENTED BY ITS MANAGING DIRECTOR,
               SRI. K. MUHAMMED BASHEER.

               BY ADV. SRI. RAJESH NAMBIAR

RESPONDENTS:

      1        DEPUTY COMMISSIONER OF STATE TAX,
               STATE GOODS AND SERVICE TAX DEPARTMENT,
               SPECIAL CIRCLE,
               KANNUR - 670 002.

      2        DEPUTY COMMISSIONER (APPEALS),
               STATE GOODS AND SERVICE TAX DEPARTMENT,
               KOZHIKODE - 670 032.

      3        DEPUTY COMMISSIONER,
               GOODS AND SERVICE TAX DEPARTMENT,
               KANNUR - 670 002.


               SMT. THUSHARA JAMES, GP

     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
18.01.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C).No.1277 OF 2021

                                   2




                               JUDGMENT

Dated this the 18th day of January 2021

The petitioner assessee has filed two appeals challenging

assessment under Section 25 of the KVAT Act for the year

2015 - 2016 and 2016 - 2017. The petitioner has also moved

applications for stay at Exts.P7 and P8 in those appeals

praying for stay of the assessment order. Undisputedly stay

applications at Exts.P7 and P8 are pending for hearing before

the appellate authority. During pendency of this stay

applications, respondents have issued revenue recovery

notices at Exts.P5 and P6.

2. Limited grievance of the petitioner is to the effect

that till disposal of the stay applications in appeals challenging

assessment order, revenue recovery proceeding should not

commence.

3. After hearing the learned counsel for the petitioner

as well as the learned Government Pleader, I dispose of the

writ petition with the following directions: WP(C).No.1277 OF 2021

i. The 2nd respondent - Appellate Authority shall

consider and decide stay applications at Exts.P7 and P8 filed

by the petitioner in the appeals challenging the assessment

order within a period of three months from the date of receipt

of a copy of this judgment. The stay applications should be

decided by the 2nd respondent after hearing the petitioner,

according to the provisions of law.

ii. Recovery proceedings for recovery of the amounts

confirmed against the petitioner by issuing notices at Exts.P5

and P6 shall be kept in abeyance till such time as orders are

passed by the 2nd respondent on the stay applications, as

directed above and communicated to the petitioner herein.

iii. The petitioner to furnish copy of this judgment to

the 2nd respondent for necessary action.

This writ petition is disposed of as above.

Sd/-

A.M.BADAR JUDGE

SPR WP(C).No.1277 OF 2021

APPENDIX PETITIONER'S/S EXHIBITS:

EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 28.10.2020 FOR THE YEAR 2015-16.

EXHIBIT P2 TRUE COPY OF THE ASSESSMENT ORDER DATED 09.11.2020 FOR THE YEAR 2016-17.

EXHIBIT P3 TRUE COPY OF THE APPEAL MEMORANDUM DATED 27.11.2020 FILED AS AGAINST EXT.P1 ASSESSMENT ORDER.

EXHIBIT P4 TRUE COPY OF THE APPEAL MEMORANDUM DATED 02.12.2020 FILED AS AGAINST P2 ASSESSMENT ORDER.

EXHIBIT P5 TRUE COPY OF THE REVENUE RECOVERY NOTICE DATED 30.12.2020 ISSUED FOR THE YEARS 2015-16.

EXHIBIT P6 TRUE COPY OF THE REVENUE RECOVERY NOTICE DATED 30.12.2020 ISSUED FOR THE YEARS 2016-17.

EXHIBIT P7 TRUE COPY OF THE STAY PETITIONS DATED 08.01.2020 FILED IN EXT.P3 APPEAL.

EXHIBIT P8 TRUE COPY OF THE STAY PETITIONS DATED 08.01.2020 FILED IN EXT.P4 APPEAL.

EXHIBIT P9 TRUE COPY OF THE JUDGMENT OF THIS HON'BLE COURT IN WP(C)27411/2020.

RESPONDENT'S/S EXHIBITS: NIL.