Indian Furniture Products Ltd vs The State Tax Officer
2021 Latest Caselaw 2938 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.1988 OF 2021(W)


PETITIONER:

                 INDIAN FURNITURE PRODUCTS LTD.
                 G-105, SIDCO INDUSTRIAL ESTATE, KAKKALUR, TIRUVALLUR-602003,
                 TIRUVALLUR DISTRICT, TAMIL NADU, REPRESENTED BY MR N
                 KRISHNAN-AUTHORISED SIGNATORY.

                 BY ADV. SRI.JOSEPH JERARD SAMSON RODRIGUES

RESPONDENTS:

       1         THE STATE TAX OFFICER
                 SQUAD NO.I,
                 STATE GOODS AND SERVICES DEPARTMENT,
                 POOTHOLE, THRISSUR-680004,
                 THRISSUR DISTRICT.

       2         THE ASSISTANT COMMISSIONER OF STATE TAX
                 SGST DEPARTMENT,
                 KERALA, ERNAKULAM,
                 CIVIL STATION, KAKKANAD,
                 KOCHI-682030.

       3         THE JOINT COMMISSIONER (APPEALS)
                 STATE GOODS AND SERVICES TAX DEPARTMENT, POOTHOLE,
                 THRISSUR-680004,
                 THRISSUR DISTRICT.


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.1988 OF 2021(W)

                                  2




                           JUDGMENT

The petitioner has approached this Court impugning Ext.P1

order of penalty and Ext.P2 demand notice on various grounds,

but asserting that the petitioner has already preferred Ext.P3

appeal and Ext.P4 stay petition against the same before the Joint

Commissioner (Appeals), Thrissur, namely the 3 rd respondent.

The petitioner says that the steps taken by the respondents to

enforce Ext.P1 penalty order and Ext.P2 demand notice, pending

consideration of the statutory appeal 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.P3 and P4 are still

pending before the 3rd 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 appeal and the application for stay have WP(C).No.1988 OF 2021(W)

not been yet considered by the 3rd respondent.

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

this Court to direct the 3rd respondent to dispose of the appeal

itself within a time frame.

In the afore circumstances, I order this writ petition and

direct the 3rd respondent to take up Ext.P3 appeal 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.P4 stay application

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.P1 and P2 will stand deferred.

SD/-

                                        DEVAN RAMACHANDRAN

rp                                                JUDGE
 WP(C).No.1988 OF 2021(W)






                                   APPENDIX

PETITIONER'S/S EXHIBITS:

EXHIBIT P1                 TRUE COPY OF THE PENALTY ORDER NO. VCT/233/2017-

48(2013-14) DATED 31.05.2018, ISSUED BY THE FIRST RESPONDENT.

EXHIBIT P2 TRUE COPY OF THE NOTICE NO. A5-5312/19 DATED 09/01/2020, ISSUED BY THE SECOND RESPONDENT,

EXHIBIT P3 TRUE COPY OF THE APPEAL MEMORANDUM DATED 18/01/2021 FILED BEFORE THE THIRD RESPONDENT,

EXHIBIT P4 TRUE COPY OF THE APPLICATION FOR STAY OF COLLECTION OF PENALTY DATED 18/01/2021, FILED BEFORE THE THIRD RESPONDENT.