Kalyan Jewellers Mini Stores Pvt ... vs The Deputy Commissioner Of State ...
2021 Latest Caselaw 20514 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM
                               PRESENT
           THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
        FRIDAY, THE 1ST DAY OF OCTOBER 2021 / 9TH ASWINA, 1943
                       WP(C) NO. 20856 OF 2021
PETITIONER:

            KALYAN JEWELLERS MINI STORES PVT LTD.,
            (NOW M/S. KALYAN JEWELLERS INDIA LTD.), SITARAM MILL
            ROAD, THRISSUR, PIN-680 001, REPRESENTED BY ITS
            DIRECTOR T.K.SEETHARAM.
            BY ADVS.
            S.K.DEVI
            SANTHOSH P.ABRAHAM


RESPONDENTS:

    1       THE DEPUTY COMMISSIONER OF STATE TAX,
            STATE GOODS AND SERVICE TAX DEPARTMENT KERALA, SPECIAL
            CIRCLE, STATE TAX COMPLEX, POOTHOLE, THRISSUR-680 004.
    2       THE JOINT COMMISSIONER (APPEALS),
            STATE GOODS AND SERVICE TAX DEPARTMENT KERALA, SPECIAL
            CIRCLE, STATE TAX COMPLEX, POOTHOLE, THRISSUR-680 004.
    3       THE DEPUTY COMMISSIONER OF STATE TAX,
            SGST DEPARTMENT, KERALA, STATE TAX COMPLEX, POOTHOLE,
            THRISSUR-680 004.
OTHER PRESENT:

            DR.THUSHARA JAMES SR GP


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
01.10.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 20856 OF 2021

                                      2




                    BECHU KURIAN THOMAS, J
                   ................................................
                    WP(C) No. 20856 of 2021
                  ...........................................
               Dated this the 1st day of october, 2021

                                 JUDGMENT

Petitioner was an assessee under the

Central Sales Tax Act. The 1st respondent

issued Ext.P1 assessment orders for 2015-16,

2016-17 and 2017-18 under C.S.T. as Ext.P1,

P1(a) and P1(b). The first appeals were

filed by the petitioner against the said

orders, copies of which are produced as

Exts.P2, P2(a) and P2(b). It is stated that

the appeals were heard by the 2nd respondent

on 14/7/2021. and the appeals have been

reserved for orders.

2. The learned Counsel for the

petitioner submits that there are reasonable

chances for the appeals to be allowed in WP(C) NO. 20856 OF 2021

favour of the dealer and therefore

proceedings for recovery ought not to

continue. In the meantime Exts.P4, P4(a) and

P4(b) demand notices have been issued by the

3rd respondent seeking to recover the amount

due under Ext.P1.

3. I have considered the contentions.

It is submitted that the appeals filed by the

petitioner have already been heard, and all

what remains is the pronouncing of the final

order in the pending appeal. However, if

before the final orders are passed the

coercive proceedings are effected it will

cause great prejudice and loss to the

petitioner

4. I am satisfied that since the

appeals have already been heard, the coercive

proceedings pursuant to Exts.P4, P4(a) and

P4(b) are required to be deferred till orders WP(C) NO. 20856 OF 2021

are passed by the 2nd respondent on Exts.P2,

P2(a) and P2(b). Ordered accordingly.

This writ petition is disposed of as

above.

Sd/-

BECHU KURIAN THOMAS JUDGE AJM WP(C) NO. 20856 OF 2021

APPENDIX OF WP(C) 20856/2021

PETITIONER'S EXHIBITS :

Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER NO.32080223158 C/2015-16 DATED 21.01.2021 FOR THE YEAR 2015-16.

Exhibit P1 A TRUE COPY OF THE ASSESSMENT ORDER NO.32080223158 C/2016-17 DATED 21.01.2021 FOR THE YEAR 2016-17.

Exhibit P1 B TRUE COPY OF THE ASSESSMENT ORDER NO.32080223158 C/2017-18 DATED 21.01.2021 FOR THE YEAR 2017-18.

Exhibit P2 TRUE COPY OF THE APPEAL MEMORANDUM FOR THE YEAR 2015-16 DATED 11.02.2021 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.

Exhibit P2 A TRUE COPY OF THE APPEAL MEMORANDUM FOR THE YEAR 2016-17 DATED 11.02.2021 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.

Exhibit P2 B TRUE COPY OF THE APPEAL MEMORANDUM FOR THE YEAR 2017-18 DATED 11.02.2021 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.

Exhibit P3 TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR TYE YEAR 2015-16.

Exhibit P3 A TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR TYE YEAR 2016-17.

Exhibit P3 B TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR TYE YEAR 2017-18.

Exhibit P4 TRUE COPY OF THE DEMAND NOTICE NO.A7-

2454/2021 DATED 17.09.2021 FOR THE YEAR 2015-16 ISSUED BY THE 3RD WP(C) NO. 20856 OF 2021

RESPONDENT.

Exhibit P4 A TRUE COPY OF THE DEMAND NOTICE NO.A7-

2455/2021 DATED 17.09.2021 FOR THE YEAR 2016-17 ISSUED BY THE 3RD RESPONDENT.

Exhibit P 4 B TRUE COPY OF THE DEMAND NOTICE NO.A7-

2456/2021 DATED 17.09.2021 FOR THE YEAR 2017-18 ISSUED BY THE 3RD RESPONDENT.

RESPONDENT'S EXHIBITS : NIL

AJM //TRUE COPY// PA TO JUDGE