M/S. Malayattoor Residency vs State Tax Officer
2021 Latest Caselaw 7272 Ker

                IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                  PRESENT

                  THE HONOURABLE MR. JUSTICE A.M.BADAR

    TUESDAY, THE 02ND DAY OF MARCH 2021 / 11TH PHALGUNA, 1942

                        WP(C).No.5332 OF 2021(N)


PETITIONER/S:

                M/S. MALAYATTOOR RESIDENCY
                XI/497A AND B, CHAMMINI, MALAYATTOOR P.O, ERNAKULAM,
                REPRESENTED BY M.P.SHIJU, MANAGING PARTNER.

                BY ADVS.
                SRI.P.S.SOMAN
                SMT.T.RADHAMONY

RESPONDENT/S:

      1         STATE TAX OFFICER, SQUAD -II
                STATE GOODS AND SERVICE TAX DEPARTMENT,
                MATTANCHERRY AT KARUKUTTY, ANGAMALY - 683576,

      2         JOINT COMMISSIONER(APPEALS)
                STATE GOODS AND SERVICE TAX DEPARTMENT, TAX COMPLEX,
                THEVARA, ERNAKULAM - 682015.

      3         ASSISTANT COMMISSIONER AND AUTHORIZED OFFICER,
                STATE GOODS AND SERVICE TAX DEPARTMENT, TAX COMPLEX,
                MATTANCHERRY, COCHIN - 682002.



                SMT. THUSHARA JAMES, GOVERNMENT PLEADER

     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
02.03.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C).No.5332 OF 2021              2



                             JUDGMENT

Dated this the 2nd day of March 2021

Heard both sides.

2. As against the assessment order at Ext.P1, the petitioner

has preferred Ext.P2 appeal along with stay petition at Ext.P3.

However, during pendency of the stay petition, the petitioner is

served with the revenue recovery notice in pursuant to the

assessment order at Ext.P1. The limited prayer of the petitioner in

this petition is to direct the 2 nd respondent, appellate authority to

decide the stay petition expeditiously and till then to keep the

revenue recovery proceedings in abeyance.

3. After hearing both sides, I am of the considered opinion

that the petition can be disposed of with the following directions:-

The 2nd respondent, appellate authority is directed to decide

the stay petition at Ext.P3 filed in the statutory appeal by the

petitioner, after following the due process of law within a period of

six weeks from the date of communication of this judgment. The

petitioner to cooperate with the 2 nd respondent in disposal of the

stay petition expeditiously. Till disposal of the stay petition,

proceedings for recovery initiated in pursuant to the Ext.P1

assessment order shall be kept in abeyance. The petitioner to

furnish copy of this judgment to the concerned respondent for

compliance.

Sd/-

                                        A.M.BADAR
ajt                                       JUDGE





                            APPENDIX
PETITIONER'S/S EXHIBITS:

EXHIBIT P1              TRUE COPY OF THE PENALTY ORDER NO. ISM-

II/CR-12/2020-21 DATED 01.12.2020 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER FOR THE YEAR 2019-20.

EXHIBIT P2 TRUE COPY OF THE APPEAL MEMORANDUM DATED 09.12.2020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT AGAINST EXHIBIT P1 PENALTY ORDER.

EXHIBIT P3 TRUE COPY OF THE APPLICATION FOR STAY OF COLLECTION OF DISPUTED AMOUNT IN EXHIBIT - P1 ORDER FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 09.12.2020.

EXHIBIT P4 TRUE COPY OF THE REVENUE RECOVERY NOTICE ISSUED BY THE 3RD RESPONDENT FOR THE YEAR 2019-20 DATED 22.02.2021.