M/S.Kunnel Engineers ... vs The Deputy Commissioner (Works ...
2021 Latest Caselaw 7609 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.5670 OF 2021(G)


PETITIONER/S:

                M/S.KUNNEL ENGINEERS CONTRACTORS PVT LTD
                3RD FLOOR, PUTHOORAN PLAZA, KPCC JN., M.G.ROAD,
                KOCHI,
                REPRESENTED BY ITS DIRECTOR K.J.FRANCIS XAVIER.

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

RESPONDENT/S:

      1         THE DEPUTY COMMISSIONER (WORKS CONTRACT)
                STATE GST DEPARTMENT, MATTANCHERRY, KOCHI-682002.

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



                SMT THUSHARA JAMES -GOVERNMENT PLEADER

     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.5670 OF 2021           2



                             JUDGMENT

Dated this the 4th 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.

Those proceedings are pending for consideration of the 2 nd

respondent. Learned counsel for the petitioner submits that the

dues as assessed by the assessment order at Ext.P1 are sought to

be released by the respondents during the pendency of the appeal

as well as the stay petition. He therefore submits that till disposal of

the stay petition, the recovery of amount as assessed under Ext.P1

should not be effected.

3. Learned Government Pleader opposed the petition.

4. After hearing both sides and after considering the facts and

circumstances of the case, I am of the considered opinion that the

petition can be disposed of with the following directions:-

The 2nd respondent is directed to decide the stay petition at

Ext.P3 in the statutory appeal filed 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 2nd respondent in expeditious disposal of the stay petition.

Till disposal of the stay petition at Ext.P3, proceedings for recovery

initiated in pursuant to the Ext.P1 assessment order and Ext.P1(a)

demand notice shall be kept in abeyance. The petitioner to furnish

copy of this judgment to the concerned respondent for compliance.

The writ petition is accordingly disposed of.

Sd/-

                                              A.M.BADAR
ajt                                             JUDGE





                            APPENDIX
PETITIONER'S/S EXHIBITS:

EXHIBIT P1              COPY OF ASSESSMENT ORDER DATED 16.12.2020

ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16.

EXHIBIT P1(a) COPY OF DEMAND NOTICE DATED 16.12.2020 ISSUED BY THE 1ST RESPONDENT IN RESPECT OF EXT.P1 ORDER.

EXHIBIT P2 COPY OF APPEAL MEMORANDUM AGAINST EXT.P1.

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