Bharat Petroleum Corporation ... vs Deputy Commissioner Of State Tax
2021 Latest Caselaw 12813 Ker

WP(C) No.12006/2021                      1/3

                         IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                      PRESENT
                       THE HONOURABLE MR. JUSTICE GOPINATH P.
             Wednesday, the 9th day of June 2021 / 19th Jyaishta, 1943
                            WP(C) NO. 12006 OF 2021(A)
   PETITIONER:

          BHARAT PETROLEUM CORPORATION LIMITED AMBALAMUGAL, ERNAKULAM,
          REPRESENTED BY ITS DEPUTY GENERAL MANAGER (FINANCE)-R.S.SREEKUMAR.

   RESPONDENT:

      1. DEPUTY COMMISSIONER OF STATE TAX PREVIOUSLY DESIGNATED AS ASSISTANT
         COMMISSIONER OF STATE TAX SPECIAL CIRCLE-II, STATE GOODS AND SERVICE
         TAX DEPARTMENT, PERUMANOOR P.O., ERNAKULAM-682015.
      2. JOINT COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT,
         PERUMANOOR P.O., ERNAKULAM-682015.
      3. STATE OF KERALA REPRESENTED BY SECRETARY (TAXES), SECRETARIAT,
         THIRUVANANTHAPURAM G.P.O., THIRUVANANTHAPURAM-695001.


        Writ petition (civil) praying inter alia that in the circumstances
   stated in the affidavit filed along with the WP(C) the High Court be
   pleased to pass an interim order staying the operation of Ext. P4, P5 and
   P6 - assessment orders for AY 2010 -2011, 2011-2012 and 2012-2013 CST and
   all further coercive recovery proceedings in pursuance thereof against the
   petitioner pending disposal of the above Writ Petition(C).

        This petition coming on for orders upon perusing the petition and
   the affidavit filed in support of WP(C) and upon hearing the arguments of
   K.I.MAYANKUTTY MATHER, R.JAIKRISHNA, T.K.SREEKALA Advocates for the
   petitioners and of the GOVERNMENT PLEADER for R1 to R3, the court passed
   the following:
 WP(C) No.12006/2021                             2/3




                                    GOPINATH P., J.
                         -------------------------------------------------
                          W.P (C) No. 12006 OF 2021
                         -------------------------------------------------
                      DATED THIS THE 9th DAY OF JUNE, 2021

                                        ORDER

Admit. Government Pleader accepts notice for respondents 1

to 3. She seeks time to get instructions. She also submits that the

matter is covered by virtue of a Division Bench judgment in WA

No.1333/2017 in respect of the year 2012-2013. The learned

counsel for the petitioner however submits that the judgment

referred to by the learned Government Pleader refers to a situation

where the provisions of the Kerala Value Added Tax Act applies and

not to in respect of a situation like in this case, where the provisions

applicable are those in the Kerala General Sales Tax Act.

Considering the submission of the learned counsel for the

petitioner, there will be an interim order as prayed for, for a period

of 2 months. Government Pleader to obtain instruction and file a

counter affidavit within that time.

Sd/-

GOPINATH P.

                                                    JUDGE
      AMG




09-06-2021                        /True Copy/                                Assistant Registrar
 WP(C) No.12006/2021                 3/3

                       APPENDIX OF WP(C) 12006/2021
Exhibit P4            TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY THE 1ST

RESPONDENT-AY 2010-2011 DATED 29.03.2021. Exhibit P5 TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT-AY 2011-2012 DATED 30.03.2021. Exhibit P6 TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT-AY 2012-2013 DATED 30.03.2021.