Geetha Rajmohan vs 1. The Commissioner Of State Goods ...
2022 Latest Caselaw 11822 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. 41308 OF 2022
PETITIONER:

          GEETHA RAJMOHAN
          AGED 51 YEARS
          MAHATMA CASHEW EXPORTS, EZHUKONE, KOLLAM, RESIDING AT
          MANGALATH PUTHEN VEEDU, CHEERANKAVU, EZUKONE P.O,
          KOLLAM., PIN - 691505

          BY ADV SERGI JOSEPH THOMAS



RESPONDENTS:

    1     1. THE COMMISSIONER OF STATE GOODS AND SERVICES TAXES
          DEPARTMENT
          TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM., PIN - 695002

    2     2. THE ASSISTANT COMMISSIONER (ASSESSMENT)
          STATE GOODS AND SERVICES TAXES DEPARTMENT. SPECIAL
          CIRCLE, KOLLAM AT KOTTARAKKARA.-, PIN - 691506

    3     3. THE DEPUTY TAHSILDAR, (R.R).
          KOTTARAKKARA TALUK. KOLLAM. , PIN - 691506


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.41308/2022                      -2-

                                   JUDGMENT

The petitioner suffered Ext.P1 order of assessment for assessment year 2015-

16 under the provisions of Kerala Value Added Tax Act, 2003. The petitioner has

been served with Ext.P2 demand as well as Ext.P5 revenue recovery notice

proposing to recover the amounts due under Ext.P1 order of assessment. The First

Appellate Authority has also rejected the appeal filed against Ext.P1 by Ext.P3

order. The petitioner has therefore filed Ext.P4 appeal before the Kerala Value

Added Tax Appellate Tribunal. However, the petitioner has not filed any stay

petition.

2. The learned counsel for the petitioner states that pending consideration

of Ext.P4 appeal by the Tribunal any proceedings for recovery of the amounts due

under Ext.P1 order of assessment may be kept in abeyance.

3. Heard the learned Senior Government Pleader also.

4. Having regard to the facts and circumstances of the case and

considering the limited nature of the reliefs sought for in this writ petition, this writ

petition will stand disposed of directing that if the petitioner files an application for

stay in Ext.P4 appeal within a period of two weeks from today, further proceedings

for recovery of amounts due under Ext.P1 order of assessment shall be kept in

abeyance, till a decision is taken on the stay petition to be filed by the petitioner.

The Tribunal shall endeavour to dispose of the stay petition to be filed by the

petitoiner as above within a period of two months from the date of receipt of a

certified copy of this judgment.

Sd/-

GOPINATH P.

JUDGE AMG

APPENDIX OF WP(C) 41308/2022

PETITIONER EXHIBITS

Exhibit P1 TRUE COPY OF ASSESSMENT ORDER DATED 27/12/2017 PASSED UNDER SECTION 25 OF THE KVAT ACT FOR THE ASSESSMENT YEAR 2015-16

Exhibit P2 TRUE COPY OF THE NOTICE OF DEMAND NOTICE DATED 27/12/2017 ISSUED BY THE FIRST RESPONDENT FOR THE ASSESSMENT YEAR 2015-16

Exhibit P3 TRUE COPY OF THE APPELLATE ORDER DATED 25/10/2018

Exhibit P4 TRUE COPY OF THE SECOND APPEAL DATED 27/08/2019 AND THE GROUNDS OF APPEAL ALONG WITH THE EXHIBITS PREFERRED BY THE PETITIONER BEFORE THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, THIRUVANANTHAPURAM

Exhibit P5 TRUE COPY OF THE REVENUE RECOVERY NOTICE DATED 22/02/2018 ISSUED BY THE 3RD RESPONDENT