Kottakkal Granite Industries (P) ... vs State Tax Officer
2021 Latest Caselaw 2928 Ker

                   IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                      PRESENT

                 THE HONOURABLE MR. JUSTICE DEVAN RAMACHANDRAN

           WEDNESDAY, THE 27TH DAY OF JANUARY 2021 / 7TH MAGHA, 1942

                           WP(C).No.2039 OF 2021(D)


PETITIONER:

                 KOTTAKKAL GRANITE INDUSTRIES (P) LTD.,
                 TC 2/3497, KOTTAKKAL, PATTOM, THIRUVANANTHAPURAM REPRESENTED
                 BY ARUN VARGHESE, MANAGING DIRECTOR.

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

RESPONDENTS:

       1         STATE TAX OFFICER, 3RD CIRCLE
                 STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWER, KARAMANA
                 P.O., THIRUVANANTHAPURAM - 695 002.

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

       3         DEPUTY TAHSILDAR, THIRUVANANTHAPURAM TALUK
                 FORT P.O., THIRUVANANTHAPURAM - 695 023.


OTHER PRESENT:

                 DR THUSHARA JAMES-GP

      THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27.01.2021,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C).No.2039 OF 2021(D)

                                   2




                            JUDGMENT

The petitioner has approached this Court impugning Ext.P1

series of orders of assessment and Ext.P4 series of revenue

recovery notices on various grounds; but asserting that he has

already preferred Ext.P2 series of appeals and Ext.P3 series of

stay petitions against the same before the Deputy Commissioner

(Appeals), Thiruvananthapuram, namely the 2 nd respondent. The

petitioner says that the steps taken by the respondents to

enforce Ext.P1 series of assessment orders and Ext.P4 series of

recovery notices, pending consideration of the statutory appeals,

is illegal and therefore, prays that they be directed not to do so.

2. In response, Smt.Thushara James, learned

Government Pleader, affirmed that Exts.P2 to P2(b) appeals and

Exts.P3 to P3(b) stay applications are still pending before the 2 nd

respondent and submitted that necessary orders thereon will be

issued by the said respondent at the earliest. She, therefore,

prayed that this writ petition be ordered only to such effect.

3. When I consider the afore submissions, it is without

doubt that the petitioner has approached this Court solely

because his statutory appeals and the applications for stay have

not been yet considered by the 2nd respondent. WP(C).No.2039 OF 2021(D)

4. I am, therefore, of the view that it will be justified for

this Court to direct the 2nd respondent to dispose of the appeal

itself within a time frame.

In the afore circumstances, I order this writ petition and

direct the 2nd respondent to take up Ext.P2 series of appeals and

dispose of the same within a period of two months; but, if, for any

reason, this is found not possible, then to take up Ext.P3 series of

stay applications and issue appropriate orders thereon within

this time frame and communicate the resultant order to the

petitioner, after affording him necessary opportunity of being

heard.

Needless to say, until such time as either of the afore

exercise is completed, the proceedings for recovery of the

amounts as mentioned in Exts.P4 series will stand deferred.

SD/-

                                        DEVAN RAMACHANDRAN

rp                                                JUDGE
 WP(C).No.2039 OF 2021(D)






                                   APPENDIX

PETITIONER'S/S EXHIBITS:

EXHIBIT P1                 TRUE COPY OF THE ASSESSMENT ORDER FOR THE MONTH OF

APRIL, 2017 DATED 27/12/2017 ISSUED BY THE 1ST RESPONDENT.

EXHIBIT P1(A) TRUE COPY OF THE ASSESSMENT ORDER FOR THE MONTH OF MAY,2017 DATED 27/12/2017 ISSUED BY THE 1ST RESPONDENT.

EXHIBIT P1(B) TRUE COPY OF THE ASSESSMENT ORDER FOR THE MONTH OF MAY,2017 DATED 27/12/2017 ISSUED BY THE 1ST RESPONDENT.

EXHIBIT P2 TRUE COPY OF THE APPEAL MEMORANDUM FILED BEFORE THE 2ND RESPONDENT FOR THE MONTH OF APRIL,M 2017 DATED 19/01/2021.

EXHIBIT P2(A) TRUE COPY OF THE APPEAL MEMORANDUM FILED BEFORE THE 2ND RESPONDENT FOR THE MONTH OF MAY, 2017 DATED 19/01/2021.

EXHIBIT P2(B) TRUE COPY OF THE APPEAL MEMORANDUM FILED BEFORE THE 2ND RESPONDENT FOR THE MONTH OF JUNE, 2017 DATED 19/01/2021.

EXHIBIT P3 TRUE COPY OF THE STAY PETITION FILED BEFORE THE 2ND RESPONDENT FOR THE MONTH OF APRIL, 2017 DATED 19/01/2021.

EXHIBIT P3(A) TRUE COPY OF THE STAY PETITION FILED BEFORE THE 2ND RESPONDENT FOR THE MONTH OF MAY, 2017 DATED 19/01/2021.

EXHIBIT P3(B) TRUE COPY OF THE STAY PETITION FILED BEFORE THE 2ND RESPONDENT FOR THE MONTH OF JUNE, 2017 DATED 19/01/2021.

EXHIBIT P4 TRUE COPY OF THE REVENUE RECOVERY NOTICE DATED 05/05/2020 ISSUED BY THE 3RD RESPONDENT AGAINST THE DEMAND IN EXHIBIT P1 ORDER WITH ENGLISH TRANSLATION.

EXHIBIT P4(A) TRUE COPY OF THE REVENUE RECOVERY NOTICE DATED 05/05/2020 ISSUED BY THE 3RD RESPONDENT AGAINST THE DEMAND IN EXHIBIT P1(A) ORDER WITH ENGLISH TRANSLATION.

EXHIBIT P4(B) TRUE COPY OF THE REVENUE RECOVERY NOTICE DATED 05/05/2020 ISSUED BY THE 3RD RESPONDENT AGAINST THE DEMAND IN EXHIBIT P1(B) ORDER WITH ENGLISH TRANSLATION.