Sreedharan And Company Pvt Ltd vs Deputy Commissioner Of State Tax
2021 Latest Caselaw 21145 Ker

                    IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                     PRESENT

                 THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

         WEDNESDAY, THE 20TH DAY OF OCTOBER 2021 / 28TH ASWINA, 1943

                             WP(C) NO. 22326 OF 2021

PETITIONER:

               SREEDHARAN AND COMPANY PVT LTD,
               THALIKAVU, KANNUR-670 001,
               REPRESENTED BY ITS JOINT MANAGING DIRECTOR.
               BY ADVS.
               R.JAIKRISHNA
               C.S.ARUN SHANKAR
               NARAYANI HARIKRISHNAN


RESPONDENTS:

     1         DEPUTY COMMISSIONER OF STATE TAX,
               STATE GOODS AND SERVICE DEPARTMENT,
               SPECIAL CIRCLE, GROUND FLOOR,
               ADDITIONAL CIVIL STATION P.O,
               KANNUR 670 002.
     2         THE JOINT COMMISSIONER (APPEALS),
               OFFICE OF JOINT COMMISSIONER (APPEALS),
               STATE GOODS AND SERVICE DEPARTMENT,
               ERANHIPALAM P.O, KOZHIKODE 673 006.
     3         DEPUTY COMMISSIONER OF STATE TAX,
               STATE GOODS AND SERVICE DEPARTMENT,
               SAFAIR HOTEL BUILDING,
               SOUTH BAZAR P.O, KANNUR 670 002.

THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20.10.2021, THE

COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 22326 OF 2021
                                         2



                      BECHU KURIAN THOMAS, J
                   ===========================
                       W.P.(C) No.22326 of 2021
                       ---------------------------------
               Dated this the 20 th day of October, 2021

                                  JUDGMENT

Petitioner is an assessee under the provisions of the

Kerala General Sales Tax Act, 1963. Aggrieved by

Ext.P1 assessment order, relating to assessment year

2016-2017, petitioner has preferred Ext.P2 appeal

along with Ext.P2(a) stay petition before the 2 nd

respondent.

2. During the pendency of the appeal and stay

petition, the 3 rd respondent has issued Ext.P3 demand

notice under Section 7 of the Kerala Revenue

Recovery Act. Petitioner submitted that the appeal

challenging the assessment order itself was heard by

the 2 nd respondent on 15.07.2021 and that the same

has been reserved for orders. It is further contended

that petitioner would be put to irreparable loss and WP(C) NO. 22326 OF 2021

hardships if Ext.P3 is implemented before orders in

the appeal are rendered.

3. I have heard the learned counsel for the petitioner

as well as the learned Senior Government Pleader.

4. Having regard to the facts and circumstances of the

case, there will be a direction to the 3 rd respondent

to keep in abeyance all further coercive actions,

against the petitioner pursuant to Ext.P3, until

orders on Ext.P2 appeal are issued by the 2 nd

respondent.

The writ petition shall stand disposed of.

sd/-

BECHU KURIAN THOMAS, JUDGE AMV/20/10//2021 WP(C) NO. 22326 OF 2021

APPENDIX OF WP(C) 22326/2021

PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR AY 2016-2017 (KGST). Exhibit P2 TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT AY 2016-2017 (KGST). Exhibit P2(A) TRUE COPY OF THE STAY APPLICATION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT AY 2016-2017 (KGST).

Exhibit P3 TRUE COPY OF THE REVENUE RECOVERY NOTICE ISSUED BY THE 3RD RESPONDENT.

Exhibit P4 A TRUE COPY OF THE HEARING NOTICE ISSUED BY THE 2ND RESPONDENT.

  RESPONDENTS EXHIBITS    NIL

                                                                  TRUE COPY