Santhosh Jose vs State Tax Officer
2021 Latest Caselaw 18104 Ker

           IN THE HIGH COURT OF KERALA AT ERNAKULAM

                            PRESENT

        THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

   FRIDAY, THE 3RD DAY OF SEPTEMBER 2021 / 12TH BHADRA, 1943

                    WP(C) NO. 17919 OF 2021

PETITIONER/S:

          SANTHOSH JOSE, AGED 60 YEARS
          PROPRIETOR, M/S.KANDATHIL JEWELLERY,
          THALAYOLAPPARAMBU P.O., KOTTAYAM DISTRICT-686605.
          BY ADVS.P.S.SOMAN PULLADAN
          SRI.T.RADHAMONY


RESPONDENT/S:

    1     STATE TAX OFFICER,
          STATE GOODS AND SERVICE TAX DEPARTMENT,
          VAIKOM, KOTTAYAM DISTRICT-686141.
    2     THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL,
          ADDITIONAL BENCH, TAX COMPLEX, NAGAMPADAM,
          KOTTAYAM DISTRICT-686001.
    3     DEPUTY COMMISSIONER
          STATE GOODS AND SERVICE TAX DEPARTMENT,
          PALA P.O, KOTTAYAM-686575.


          DR(ADV) THUSHARA JAMES (GP)

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

03.09.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 17919 OF 2021
                                               2




                          BECHU KURIAN THOMAS, J
                          ..............................................

                      W.P.(C) No.17919 of 2021
                        .....................................
                Dated this the 3rd day of September, 2021

                                       JUDGMENT

Faced with an adverse order of

assessment for the assessment years

2012-2013, 2013-2014 and 2014-2015,

petitioner preferred first appeal before

the 3rd respondent. The said appeals were

also dismissed against which he has

preferred second appeals before the

Kerala Value Added Tax Appellate

Tribunal.

2. Ext.P3 series are the appeals that have

been filed by the petitioner for the

respective years along with Ext.P4 series

of stay petitions.

3. The grievance of the petitioner is that, WP(C) NO. 17919 OF 2021

during the pendency of the appeals,

revenue recovery proceedings are being

attempted to be enforced, which have

already been initiated as evidenced by

Ext.P5 series.

4. Taking into consideration the pendency of

the appeals, I deem it fit to direct the 2nd

respondent-the Kerala Value Added Tax

Appellate Tribunal, Additional Bench,

Kottayam; to consider and pass

appropriate orders on the stay petitions,

filed along with the appeals for the

assessment years 2012-2013, 2013-2014

and 2014-2015, produced by the

petitioner as Ext.P4 series herein, within a

period of three months from the date of

receipt of a certified copy of this

judgment.

5. All coercive proceedings pursuant to

Exts.P5, P5(a) and P5(b) shall be kept in WP(C) NO. 17919 OF 2021

abeyance, until orders are passed by the

2nd respondent, as directed above.

The writ petition is allowed as above.

Sd/-

BECHU KURIAN THOMAS, JUDGE AMV/03/09//2021 WP(C) NO. 17919 OF 2021

APPENDIX OF WP(C) 17919/2021

PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2012-13 DATED 29.03.2019 ISSUED BY THE 1ST RESPONDENT.

Exhibit P1(A) TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2013-14 DATED 30.07.2019 ISSUED BY THE 1ST RESPONDENT.

Exhibit P1(B) TRUE COPY OF THE ASSESSMENT ORDER FOR THE 2014-15 DATED 30.07.2019 ISSUED BY THE 1ST RESPONDENT.

Exhibit P2 TRUE COPY OF THE COMMON 1ST APPELLATE ORDER DATED 24.12.2020 ISSUED BY THE JOINT COMMISSIONER (APPEALS), KOTTAYAM FOR THE YEAR 2012-13, 2013-14 ,14-15 & 2015-16.

Exhibit P3 TRUE COPY OF THE APPEAL MEMORANDUM FILED BEFORE THE 2ND RESPONDENT FOR THE YEAR 2012-13 DATED 07.04.2021.

Exhibit P3(A) TRUE COPY OF THE APPEAL MEMORANDUM FILED BEFORE THE 2ND RESPONDENT FOR THE YEAR 2013-14 DATED 07.04.2021.

Exhibit P3(B) TRUE COPY OF THE APPEAL MEMORANDUM FILED BEFORE THE 2ND RESPONDENT FOR THE YEAR 2014-15 DATED 07.04.2021.

Exhibit P4 TRUE COPY OF THE STAY PETITION FILED BEFORE THE 2ND RESPONDENT FOR THE YEAR 2012-13 DATED 07.04.2021.

Exhibit P4(A) TRUE COPY OF THE STAY PETITION FILED BEFORE THE 2ND RESPONDENT FOR THE YEAR 2013-14 DATED 07.04.2021.

Exhibit P4(B) TRUE COPY OF THE STAY PETITION FILED BEFORE THE 2ND RESPONDENT FOR THE YEAR 2014-15 DATED 07.04.2021.

Exhibit P5 TRUE COPY OF THE REVENUE RECOVERY NOTICE NO.04/VKM/AC,PALA/19-20 DATED 22.07.2019 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER FOR THE YEAR 2012-13. Exhibit P5(A) TRUE COPY OF THE REVENUE RECOVERY NOTICE NO.B2-8/32051027384/2013-14 DATED 29.10.2019 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER FR THE YEAR 2013-14. Exhibit P5(B) TRUE COPY OF THE REVENUE RECOVERY NOTICE NO.B2-8/32051027384/2014-15 DATED 29.10.2019 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER FOR THE YEAR 2014-15.

RESPONDENTS EXHIBITS : NIL

TRUE COPY P.A.TO JUDGE