Anchor Enterprises (P)Ltd vs The State Tax Officer
2021 Latest Caselaw 7586 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM

                               PRESENT

                 THE HONOURABLE MR. JUSTICE A.M.BADAR

    THURSDAY, THE 04TH DAY OF MARCH 2021 / 13TH PHALGUNA, 1942

                       WP(C).No.5603 OF 2021(A)


PETITIONER:

               ANCHOR ENTERPRISES (P)LTD.,
               ROSE HILLS, AZAD ROAD, KALOOR, KOCHI-682017,
               REPRESENTED BY ITS DIRECTOR, GIRISH MANILAL BORADIA.

               BY ADVS.
               SRI.S.ANIL KUMAR (TRIVANDRUM)
               SHRI.RAHUL A.
               SMT.APARNA ANIL

RESPONDENTS:

      1        THE STATE TAX OFFICER
               2ND CIRCLE, KALAMASSERY AT KAKKANAD, ERNAKULAM-
               682030.

      2        THE JOINT COMMISSIONER (APPEALS),
               STATE GST DEPARTMENT, THEVARA, KOCHI-682015.

      3        THE TAHSILDAR, GOVERNMENT DUES RECOVERY,
               OFFICE OF THE COLLECTOR, MUMBAI CITY, GOVERNMENT DUES
               RECOVERY SECTION , OLD CUSTOMS HOUSE FORT, MUMBAI-
               400020.



               GP- SMT. THUSHARA JAMES

     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
04.03.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C).No.5603 OF 2021(A)

                                   2

                             JUDGMENT

Dated this the 4th day of March 2021

Heard both sides.

2. As against the assessment orders at Exts.P1 and P2

issued under Section 25(1) of the Kerala Value Added Tax Act, the

petitioner has preferred appeals at Exts.P2 and P2(a) along with

stay petitions, Exts.P3 and P3(a). Learned counsel for the

petitioner submits that during the pendency of these stay

petitions, respondents have issued revenue recovery notice at

Ext.P4. The limited request of the petitioner is for a direction to

the respondents to keep the revenue recovery proceedings in

abeyance till disposal of the stay petitions at Exts.P3 and P3(a).

3. Learned Government Pleader opposed the writ petition

and submitted that assessment orders are already issued against

the petitioner.

4. I have considered the submissions so advanced. In the

facts and circumstances of the case, as the stay petitions in the

statutory appeals are pending, this writ petition is disposed of with

the following directions:

The 2nd respondent to decide the stay petitions at Exts.P3 and

P3(a), after hearing the petitioner, within a period of six weeks WP(C).No.5603 OF 2021(A)

from the date of communication of this judgment. The petitioner

to co-operate with the 2nd respondent in disposal of the stay

petitions. Till disposal of the stay petitions, recovery notices at

Ext.P4 should be kept in abeyance. The petitioner to supply copy

of the judgment to the 2nd respondent for compliance.

Sd/-

                                                     A.M.BADAR

Nsd                                                    JUDGE
//true copy//
PA to Judge
 WP(C).No.5603 OF 2021(A)




                           APPENDIX
PETITIONER'S/S EXHIBITS:

EXHIBIT P1           COPY OF ASSESSMENT ORDER DATED 30.01.2018

ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14.

EXHIBIT P1(A) COPY OF ASSESSMENT ORDER DATED 30.01.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15.

EXHIBIT P2 COPY OF APPEAL MEMORANDUM AGAINST EXT.P1.

EXHIBIT P2(A) COPY OF APPEAL MEMORANDUM AGAINST EXT.P1(A).

EXHIBIT P3 COPY OF STAY PETITION FILED IN EXT.P2 APPEAL.

EXHIBIT P3(A) COPY OF STAY PETITION FILED IN EXT.P2(A) APPEAL.

EXHIBIT P4 COPY OF DEMAND NOTICE TOGETHER WITH A R.R.C.PROPOSAL FROM DISTRICT COLLECTOR, ERNAKULAM, DATED 16.06.2020 ISSUED BY THE 3RD RESPONDENT UNDER THE RR ACT.