M/S. Esskay Industries vs Assistant Commissioner
2021 Latest Caselaw 21696 Ker

           IN THE HIGH COURT OF KERALA AT ERNAKULAM

                            PRESENT

        THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

TUESDAY, THE 2ND DAY OF NOVEMBER 2021 / 11TH KARTHIKA, 1943

                   WP(C) NO. 23841 OF 2021

PETITIONER:

          M/S. ESSKAY INDUSTRIES,
          THAYYOOR, VELUR P.O.,
          THRISSUR,
          REPRESENTED BY ABIN ISSAC, PARTNER.
          BY ADVS.
          SRI.P.S.SOMAN
          SMT.T.RADHAMONY


RESPONDENTS:

    1     ASSISTANT COMMISSIONER,
          SPECIAL CIRCLE,
          STATE GOODS AND SERVICE TAX DEPARTMENT,
          TAX COMPLEX, POOTHOLE,
          THRISSUR-680004.
    2     THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL,
          TAX COMPLEX, PERUMANNOR P.O.,
          ERNAKULAM DISTRICT-682016.
    3     DEPUTY TAHSILDAR,
          REVENUE RECOVERY, TALUK OFFICE,
          KUNNATHUNADU,
          PERUMBAVOOR-683542.
          BY DR.THUSHARA JAMES, SR. GOVT. PLEADER


     THIS WRIT PETITION      (CIVIL) HAVING COME UP        FOR
ADMISSION ON 02.11.2021,     THE COURT ON THE SAME         DAY
DELIVERED THE FOLLOWING:
 W.P.(C) No.23841/21
                                     -:2:-




                     BECHU KURIAN THOMAS, J.
                     -----------------------------------------
                        W.P.(C) No.23841 of 2021
                     ----------------------------------------
                 Dated this the 2nd day of November, 2021

                                JUDGMENT

Aggrieved by Ext.P1, Ext.P2 and Ext.P3 orders of assessment

relating to assessment years 2009-10, 2012-13 and 2013-14 and the

subsequent first appellate orders, petitioner has preferred second

appeals before the 2nd respondent Tribunal. Petitions for stay of

proceedings pursuant to the assessment orders have also been filed,

copies of which are produced as Ext.P10, Ext.P11 and Ext.P12.

Petitioner apprehends coercive proceedings to be effected even

before the petitions for stay are considered. Hence this writ petition.

2. Having considered the submissions of the counsel for the

petitioner as well as the respondents, I am of the opinion that this

writ petition itself can be disposed of with a direction.

3. Accordingly, there will be a direction to the 2 nd respondent to

consider and pass orders on Ext.P10, Ext.P11 and Ext.P12 stay

petitions, within a period of three months from the date of receipt of W.P.(C) No.23841/21

a copy of this judgment. Till such a decision is taken, all coercive

proceedings initiated against the petitioner shall be kept in

abeyance.

The writ petition is disposed of as above.

Sd/-

BECHU KURIAN THOMAS JUDGE vps W.P.(C) No.23841/21

APPENDIX OF WP(C) 23841/2021

PETITIONER'S/S' EXHIBITS EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2009-10 DATED 19/02/2016 ISSUED BY THE 1ST RESPONDENT.

EXHIBIT P2 TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2012-13 DATED 11/05/2016 ISSUED BY THE 1ST RESPONDENT.

EXHIBIT P3 TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2013-14 DATED 11/05/2016 ISSUED BY THE 1ST RESPONDENT.

EXHIBIT P4 TRUE COPY OF THE 1ST APPELLATE ORDER NO.

KVATA NO.1544/2016 DATED 20/12/2019 ISSUED BY THE DEPUTY COMMISSIONER (APPEALS), THRISSUR FOR THE YEAR 2009-

EXHIBIT P5 TRUE COPY OF THE 1ST APPELLATE ORDER NO.

KVATA NO.1835/2016 DATED 20/12/2019 ISSUED BY THE DEPUTY COMMISSIONER (APPEALS), THRISSUR FOR THE YEAR 2012-

EXHIBIT P6 TRUE COPY OF THE 1ST APPELLATE ORDER NO.

KVATA NO.1836/2016 DATED 20/12/2019 ISSUED BY THE DEPUTY COMMISSIONER (APPEALS), THRISSUR FOR THE YEAR 2013-

EXHIBIT P7 TRUE COPY OF THE APPEAL MEMORANDUM FILED BEFORE THE 2ND RESPONDENT AGAINST EXHIBIT P1 ASSESSMENT ORDER FOR THE YEAR 2009-10 DATED 15/02/2021.

EXHIBIT P8 TRUE COPY OF THE APPEAL MEMORANDUM FILED BEFORE THE 2ND RESPONDENT AGAINST EXHIBIT P2 ASSESSMENT ORDER FOR THE YEAR 2012-13 DATED 15/02/2021.

EXHIBIT P9 TRUE COPY OF THE APPEAL MEMORANDUM FILED BEFORE THE 2ND RESPONDENT AGAINST EXHIBIT P3 ASSESSMENT ORDER FOR THE YEAR 2013-14 DATED 15/02/2021.

W.P.(C) No.23841/21

EXHIBIT P10 TRUE COPY OF THE PETITION FOR STAY OF COLLECTION OF DISPUTED AMOUNT IN EXHIBIT P1 ORDER DATED 15/02/2021.

EXHIBIT P11 TRUE COPY OF THE PETITION FOR STAY OF COLLECTION OF DISPUTED AMOUNT IN EXHIBIT P2 ORDER DATED 15/02/2021.

EXHIBIT P12 TRUE COPY OF THE PETITION FOR STAY OF COLLECTION OF DISPUTED AMOUNT IN EXHIBIT P3 ORDER DATED 15/02/2021.

EXHIBIT P13 TRUE COPY OF THE REVENUE RECOVERY NOTICE NO. RRC 2021/4720/08 DATED 23/10/2021 ISSUED BY THE 3RD RESPONDENT DEMANDING THE AMOUNT IN EXHIBIT P1 ORDER.

EXHIBIT P14 TRUE COPY OF THE REVENUE RECOVERY NOTICE NO. RRC 2021/4724/08 DATED 23/10/2021 ISSUED BY THE 3RD RESPONDENT DEMANDING THE AMOUNT IN EXHIBIT P2 ORDER.

EXHIBIT P15 TRUE COPY OF THE REVENUE RECOVERY NOTICE NO. RRC 2021/4725/08 DATED 23/10/2021 ISSUED BY THE 3RD RESPONDENT DEMANDING THE AMOUNT IN EXHIBIT P3 ORDER.