M/S.National Radio Electronics ... vs Deputy Commissioner Of State Tax
2021 Latest Caselaw 2062 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM

                               PRESENT

                 THE HONOURABLE MR. JUSTICE A.M.BADAR

    TUESDAY, THE 19TH DAY OF JANUARY 2021 / 29TH POUSHA, 1942

                       WP(C).No.1322 OF 2021(M)


PETITIONER:

               M/S.NATIONAL RADIO ELECTRONICS CORPORATION
               MAIN ROAD, TALIPARAMBA, KANNUR-670141, REPRESENTED BY
               ITS JOINT MANAGING PARTNER P.SHAJI.

               BY ADV. SRI.RAJESH NAMBIAR

RESPONDENTS:

      1        DEPUTY COMMISSIONER OF STATE TAX
               STATE GOODS AND SERVICE TAX DEPARTMENT, SPECIAL
               CIRCLE, KANNUR-670002.

      2        DEPUTY COMMISSIONER (APPEALS),
               STATE GOODS AND SERVICE TAX DEPARTMENT,
               KOZHIKODE-670032.

      3        DEPUTY COMMISSIONER,
               GOODS AND SERVICE TAX DEPARTMENT, KANNUR-670002.


OTHER PRESENT:

               SMT. THUSHARA JAMES, GOVT. PLEADER


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
19.01.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 W.P.(C) No.1322/2021                2


                             JUDGMENT

Dated this the 19th day of January 2021

Heard both sides. The assessment made under the Kerala

Value Added Tax Act, 2003 is stated to be challenged by the

petitioner by filing an appeal, Ext.P2, before the Appellate

Authority. During pendency of that appeal, recovery notice at

Ext.P3 is issued for recovering the dues as per the assessment

order.

2. Learned counsel for the petitioner submits that along with

the appeal, the petitioner has also preferred a stay petition and till

disposal of that stay petition, recovery notice needs to be stayed.

3. As against this, learned Government Pleader appearing

for respondents submits that for want of payment of court fees,

the appeal itself is not in existence and therefore, there is no

question of staying the recovery proceedings.

4. Learned counsel for the petitioner submits that defects, if

any, in respect of non payment or less payment of court fee shall

be rectified forthwith by the petitioner.

On consideration of the facts and circumstances as stated

above, this writ petition is disposed of with the following

directions:

The petitioner shall cure the defects, if any, in the appeal at

Ext.P2 pending before the 2nd respondent within a period of one

week from today. If the defects are so cured, then the

2nd respondent shall consider and pass a reasoned order on the

stay petition filed in the appeal at Ext.P2 within a period of three

months from the date of receipt of a copy of this judgment. The

stay petition be decided, after hearing the petitioner, if the

petitioner appears for hearing either itself or through their learned

counsel. Proceedings for recovery of the amount confirmed by the

assessment order shall be kept in abeyance if, within a period of

one week from today, defects notified by the Appellate Authorities

are cured. If the defects are so cured, then recovery proceedings

shall further be kept in abeyance till disposal of the stay petition

filed by the petitioner in the appeal at Ext.P2 by the Appellate

Authority. The petitioner to communicate this judgment to the 2 nd

respondent Appellate Authority for necessary action.

This writ petition is disposed of as above. Sd/-

A.M.BADAR

JUDGE

smp

APPENDIX PETITIONER'S EXHIBITS:

EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 28.10.2020 FOR THE YEAR 2013-14.

EXHIBIT P2 TRUE COPY OF THE APPEAL MEMORANDUM DATED 20.11.2020 FILED AS AGAINST EXT.P1 ASSESSMENT ORDER.

EXHIBIT P3 TRUE COPY OF THE REVENUE RECOVERY NOTICE DATED 30.12.2020 ISSUED FOR THE YEAR 2013-14.

EXHIBIT P4 TRUE COPY OF THE STAY PETITION DATED 08.01.2021.

EXHIBIT P5 TRUE COPY OF THE JUDGMENT OF THIS HON'BLE COURT IN W.P(C)NO.27411/2020. RESPONDENTS' EXHIBITS: NIL.

True Copy

P.S to Judge

smp