O/E/N India Ltd vs State Of Kerala
2021 Latest Caselaw 20539 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. 20773 OF 2021
PETITIONER :

          O/E/N INDIA LTD., P.B.NO.1952,
          VYTTILA, KOCHI - 682 019,
          REPRESENTED BY ITS VICE PRESIDENT -
          FINANCE - MR.SAJU VARGHESE

          BY ADVS.
          M.GOPIKRISHNAN NAMBIAR
          K.JOHN MATHAI
          JOSON MANAVALAN
          KURYAN THOMAS
          PAULOSE C. ABRAHAM
          RAJA KANNAN
          KESHAVRAJ NAIR


RESPONDENTS :


          1. STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO
          GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT,
          THIRUVANANTHAPURAM - 695 001

          2. THE JOINT COMMISSIONER (APPEALS), KERALA STATE
          GOODS AND SERVICES TAX DEPARTMENT, THEVARA,
          ERNAKULAM, KOCHI - 682 015.

          3. THE STATE TAX OFFICER (WORKS CONTRACT),
          DEPARTMENT OF STATE GOODS AND SERVICES TAX,
          CLASS TOWER, 2ND FLOOR, OLD RAILWAY STATION ROAD,
          ERNAKULAM - 682 018.

          4. THE DEPUTY COMMISSIONER OF STATE TAX,
          SGST DEPARTMENT, CIVIL STATION, KAKKANAD, ERNAKULAM,
          KOCHI - 682 030

          BY SENIOR GOVT.PLEADER ADV.THUSHARA JAMES

               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. 20773 OF 2021
                                     2




                     BECHU KURIAN THOMAS, J.
                   =-=-=-=-=-=-=-=-=-=-=-=-=-=
                     W.P.(C).No.20773 of 2021
                   =-=-=-=-=-=-=-=-=-=-=-=-=-=
                Dated this the 1st day of October, 2021

                                JUDGMENT

Petitioner contends that the appeal as well as the stay petition

challenging the assessment orders were heard by the 2 nd respondent on

28.09.2021 and the same has been reserved for orders. However, on the

same day itself, the petitioner was served with Ext.P5 revenue recovery

notice issued by the 4 th respondent. Petitioner contends that petitioner

would be put to irreparable loss and hardships if Ext.P5 is implemented

before orders in appeal are rendered.

2. I have heard the learned counsel for the petitioner as well

as the learned Senior Government Pleader.

3. Having regard to the facts and circumstances of the case,

there will be a direction to the 4 th respondent to keep in abeyance all

further coercive actions, pursuant to Ext.P5, until, orders on Ext.P3 stay

petition are passed by the 2nd respondent.

The writ petition shall stand disposed of.

Sd/-

BECHU KURIAN THOMAS, JUDGE RKM WP(C) NO. 20773 OF 2021

APPENDIX

PETITIONER'S EXHIBITS :

P1 : COPY OF THE ORDER OF ASSESSMENT DATED 01.12.2020 ISSUED BY THE STATE TAX OFFICER (WORKS CONTRACT), ERNAKULAM FOR THE YEAR 2017-18 (CST)

P1 (a) : COPY OF THE RECTIFIED ORDER OF ASSESSMENT DATED 18.02.2021 ISSUED BY THE STATE TAX OFFICER (WORKS CONTRACT), ERNAKULAM FOR THE YEAR 2017-18 (CST)

P2 : COPY OF THE APPEAL MEMORANDUM (WITHOUT ANNEXURES) DATED 02.07.2021.