Jan Traders vs The Asst. Commissioner Of State ...
2022 Latest Caselaw 11818 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                PRESENT
                 THE HONOURABLE MR. JUSTICE GOPINATH P.
 WEDNESDAY, THE 21ST DAY OF DECEMBER 2022 / 30TH AGRAHAYANA, 1944
                        WP(C) NO. 40984 OF 2022
PETITIONER:

          JAN TRADERS
          CHEENIKKAL, VALLUVAMBRAM.P.O.,
          MALAPPURAM DISTRICT.
          REPRESENTED BY ITS MANAGING PARTNER, SHAMSEER. M, PIN -
          673642

          BY ADVS.
          RAHUL A.
          S.ANIL KUMAR (TRIVANDRUM)
          SABU C.J
          M.RAJAGOPAL
          APARNA ANIL
          S.SHAINA
          KIROSH RAJAN PONNAMBIL


RESPONDENTS:

    1     THE ASST. COMMISSIONER OF STATE TAX
          STATE GST DEPARTMENT, SPECIAL CIRCLE,
          CIVIL STATION, MALAPPURAM., PIN - 676505

    2     THE DEPUTY COMMISSIONER OF STATE TAX (APPEALS)
          [NOW RE-DESIGNATED AS JOINT COMMISSIONER OF STATE TAX
          (APPEALS)] STATE GST DEPARTMENT, ERANHIPPALAM, KOZHIKODE.,
          PIN - 673006

    3     THE STATE TAX OFFICER
          SGST DEPARTMENT, TIRUR, MALAPPURAM DIST., PIN - 676101

    4     THE STATE TAX OFFICER
          SGST DEPARTMENT, KOTTAKKAL, MALAPPURAM DIST., PIN - 676503

    5     THE DEPUTY TAHSILDAR (RR)
          ERNAD TALUK, MALAPPURAM., PIN - 676505


OTHER PRESENT:

          ADV. THUSHARA JAMES (SR GP)

     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
21.12.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 W.P (C) No.40984/2022                    -2-

                                 JUDGMENT

The petitioner suffered Exts.P3 to P3 (c) orders of assessments under the

provisions of Kerala Value Added Tax Act, 2003 for assessment year 2012-13, 2013-

14, 2014-15, 2016-17. The petitioner has preferred Exts.P4 to P4 (c) appeals and

Exts.P5 to P5 (c) stay petitions before the 2 nd respondent. The petitioner

apprehends that recovery proceedings initiated by Exts.P6 to P6 (c) notices may be

continued against the petitioner before Ext.P5 to P5 (c) stay petitions are

considered by the 2nd respondent.

2. Heard the learned Senior Government Pleader also.

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

petition will stand disposed of directing the 2 nd respondent to consider and pass

orders on Ext.P5 and P5 (c) stay petitions filed in Ext.P4 to P4 (c) appeals within a

period of 2 months from the date of receipt of a certified copy of this judgment. Till

such time as orders are passed on the stay petitions, the recovery of any amounts

due under Exts.P3 to P3 (c) shall be kept in abeyance.

Sd/-

GOPINATH P.

JUDGE AMG

APPENDIX OF WP(C) 40984/2022

PETITIONER EXHIBITS

Exhibit P1 A COPY OF THE ASSESSMENT ORDER DATED 5-12-2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-

Exhibit P1(a) A COPY OF THE ASSESSMENT ORDER DATED 5-12-2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-

Exhibit P1(b) A COPY OF THE ASSESSMENT ORDER DATED 5-12-2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-

Exhibit P1(c) A COPY OF THE ASSESSMENT ORDER DATED 5-12-2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-

Exhibit P2 A COPY OF THE APPELLATE ORDER DATED 30-03-2019 ISSUED BY THE 2ND RESPONDENT IN RESPECT OF THE ASSESSMENT FOR THE YEAR 2012-2013

Exhibit P2(a) A COPY OF THE APPELLATE ORDER DATED 30-03-2019 ISSUED BY THE 2ND RESPONDENT IN RESPECT OF THE ASSESSMENT FOR THE YEAR 2013-2014

Exhibit P2(b) A COPY OF THE APPELLATE ORDER DATED 30-03-2019 ISSUED BY THE 2ND RESPONDENT IN RESPECT OF THE ASSESSMENT FOR THE YEAR 2014-2015

Exhibit P2(c) A COPY OF THE APPELLATE ORDER DATED 30-03-2019 ISSUED BY THE 2ND RESPONDENT IN RESPECT OF THE ASSESSMENT FOR THE YEAR 2016-2017

Exhibit P3 A COPY OF THE LETTER (ORDER) DATED 28-07-2020 ISSUED BY THE 3RD RESPONDENT FOR THE YEAR 2012-

Exhibit P3(a) A COPY OF THE ORDER DATED 30-12-2020 ISSUED BY THE 4TH RESPONDENT FOR THE YEAR 2013-2014

Exhibit P3(b) A COPY OF THE LETTER (ORDER) DATED 28-07-2020 ISSUED BY THE 3RD RESPONDENT FOR THE YEAR 2014-

Exhibit P3(c) A COPY OF THE ORDER DATED 30-12-2020 ISSUED BY THE 4TH RESPONDENT FOR THE YEAR 2016-2017

Exhibit P4 A COPY OF THE APPEAL MEMORANDUM FILED AGAINST EXT.P3 ORDER

Exhibit P4(a) A COPY OF THE APPEAL MEMORANDUM FILED AGAINST EXT.P3 (A) ORDER

Exhibit P4(b) A COPY OF THE APPEAL MEMORANDUM FILED AGAINST EXT.P3 (B) ORDER

Exhibit P4(c) A COPY OF THE APPEAL MEMORANDUM FILED AGAINST EXT.P3 (C) ORDER

Exhibit P5 A COPY OF THE STAY PETITION FILED IN EXT.P4 APPEAL

Exhibit P5(a) A COPY OF THE STAY PETITION FILED IN EXT.P4(A) APPEAL

Exhibit P5(b) A COPY OF THE STAY PETITION FILED IN EXT.P4(B) APPEAL

Exhibit P5(c) A COPY OF THE STAY PETITION FILED IN EXT.P4(C) APPEAL

Exhibit P6 A COPY OF THE DEMAND NOTICE DATED 5-09-2022 ISSUED BY THE 5TH RESPONDENT IN RESPECT OF THE DEMAND FOR THE YEAR 2012-2013

Exhibit P6(a) A COPY OF THE DEMAND NOTICE DATED 5-09-2022 ISSUED BY THE 5TH RESPONDENT IN RESPECT OF THE DEMAND FOR THE YEAR 2013-2014

Exhibit P6(b) A COPY OF THE DEMAND NOTICE DATED 05-09-2022 ISSUED BY THE 5TH RESPONDENT IN RESPECT OF THE DEMAND FOR THE YEAR 2014-2015

Exhibit P6(c) A COPY OF THE DEMAND NOTICE DATED 5-09-2022 ISSUED BY THE 5TH RESPONDENT IN RESPECT OF THE DEMAND FOR THE YEAR 2016-2017