Crystal Palace vs The State Tax Officer-V
2021 Latest Caselaw 7777 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                 PRESENT

                 THE HONOURABLE MR. JUSTICE A.M.BADAR

     FRIDAY, THE 05TH DAY OF MARCH 2021 / 14TH PHALGUNA, 1942

                       WP(C).No.5799 OF 2021(Y)


PETITIONER:

               CRYSTAL PALACE
               PARAKUNNATH TOWERS, PERUMBAVOOR, REP.BY ITS MANAGING
               PARTNER PAREED P.A., AGED 52 YEARS, S/O.ABDUL RAHIM,
               RESIDING AT PARAKUNNATH HOUSE, VILANGU P.O.,
               PERUMBAVOOR, ERNAKULAM DISTRICT 683 561

               BY ADVS.
               SRI.P.M.POULOSE
               SRI.P.D.BROONO

RESPONDENTS:

      1        THE STATE TAX OFFICER-V
               STATE GOODS AND SERVICES TAX DEPARTMENT, FIRST
               CIRCLE, MINI CIVIL STATION P.O., PERUMBAVOOR,
               ERNAKULAM DISTRICT 683 544

      2        THE DEPUTY COMMISSIONER (APPEALS)
               SALES TAX COMPLEX, THEVARA, THEVARA P.O., ERNAKULAM
               PIN 682 013.



               GP- SMT. THUSHARA JAMES

     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
05.03.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C).No.5799 OF 2021(Y)

                                       2

                               JUDGMENT

Dated this the 5th day of March 2021

Learned Government Pleader takes notice for the respondents.

2. Heard both sides.

3. As against assessment order for the year 2014-2015

(Ext.P1), appeal and stay application (Exts.P3 and P4) are pending

before the 2nd respondent. Similarly, as against the assessment order

for the year 2015-2016 (Ext.P5), appeal as well as stay petitions,

(Exts.P7 and P8) are also pending before the 2nd respondent.

4. The learned counsel for the petitioner submits that despite

pendency of the stay petitions, Exts.P4 and P8, the respondents are

proceeding to recover the amount determined against the petitioner

and therefore, the instant petition.

5. The learned Government Pleader opposed the petition by

contending that the amount has been determined against the

petitioner by virtue of assessment order at Exts.P1 and P5.

6. I have considered the submissions so advanced and

perused the materials placed before me. In the facts and

circumstances of the instant case, the petition is disposed of with the

following directions:

The 2nd respondent is directed to decide the stay petitions at WP(C).No.5799 OF 2021(Y)

Exts.P4 and P8 in respect of the assessment year 2014-2015 in the

appeals in respect of assessment years 2014-2015 and 2015-2016

within a period of six weeks from the date of communication of this

judgment. The petitioner to co-operate with the second respondent in

expeditious disposal of the stay petitions at Exts.P4 and P8. Till

disposal of the stay petitions, the respondents are directed to keep the

coercive steps taken for recovery of the amount determined under the

assessment orders for the year 2014-2015 and 2015-2016 in

abeyance. The petitioner to furnish a copy of this judgment to the 2 nd

respondent for necessary compliance.

Sd/-

A.M.BADAR Nsd //true copy// JUDGE PA to Judge WP(C).No.5799 OF 2021(Y)

APPENDIX PETITIONER'S/S EXHIBITS:

EXHIBIT P1 TRUE COPY OF THE ORDER DATED 30.12.2020 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15

EXHIBIT P2 TRUE COPY OF THE NOTICE DEMAND DATED 30.12.2020 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15

EXHIBIT P3 TRUE COPY OF THE APPEAL DATED 2.2.2021 FILED BY PETITIONER BEFORE THE 2ND RESPONDENT

EXHIBIT P4 TRUE COPY OF THE STAY PETITION DATED 2.2.2021 FILED BY PETITIONER IN EXHIBIT P3 APPEAL.

EXHIBIT P5 TRUE COPY OF THE ORDER DATED 30.12.2020 OF THE 1ST RESPONDENT WITHOUT ANNEXURES 1,2 AND 3 FOR THE YEAR 2015-16

EXHIBIT P6 TRUE COPY OF THE NOTICE OF DEMAND DATED 30.12.2020 ISSUED BY 1ST RESPONDENT FOR THE YEAR 2015-16.

EXHIBIT P7 TRUE COPY OF THE APPEAL DATED 2.2.2021 SUBMITTED BY PETITIONER BEFORE THE 2ND RESPONDENT.

EXHIBIT P8 TRUE COPY OF THE STAY PETITION DATED 2.2.2021 FILED BY PETITIONER IN EXHIBIT P7 APPEAL.