M/S Kangappandan Residency vs State Of Kerala
2022 Latest Caselaw 6804 Ker

                IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                PRESENT
                 THE HONOURABLE MR. JUSTICE GOPINATH P.
     TUESDAY, THE 14TH DAY OF JUNE 2022 / 24TH JYAISHTA, 1944
                        WP(C) NO. 19240 OF 2022
PETITIONER/S:

          M/S KANGAPPADAN RESIDENCY
          (A PROPRIETARY CONCERN) RAMAVARMAPURAM (PO), THRISSUR,
          PIN 680 631 REPRESENTED BY ITS SOLE PROPRIETOR
          K.P.KURIAN, S/O PORINCHU, AGED 60 YEARS RESIDING AT
          KANGAPPADAN HOUSE ANAPPARA, RAMAVARMAPURAM P.O.,
          THRISSUR, 680 631.
          BY ADV BINOY VASUDEVAN


RESPONDENT/S:

    1     STATE OF KERALA
          REPRESENTED BY ITS PRINCIPAL SECRETARY TO THE
          GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT,
          THIRUVANANTHAPURAM, PIN 695 001.
    2     THE SECRETARY,
          STATE TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH,
          KOZHIKKODE MARIYAMBI BUILDING, CHEROOTTY ROAD,
          MANANCHIRA, KOZHIKKODE 673 032.

    3     THE JOINT COMMISSIONER (APPEALS),
          STATE GOODS AND SERVICES TAX DEPARTMENT,    SPECIAL
          CIRCLE, SGST COMPLEX, POOTHOLE, THRISSUR    680 003.
    4     THE DEPUTY COMMISSIONER OF STATE TAX,
          STATE GOODS AND SERVICES TAX DEPARTMENT,    SPECIAL
          CIRCLE, SGST COMPLEX, POOTHOLE, THRISSUR    680 003.
          ADV. DR. THUSHARA JAMES (SR.,GP)
     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
14.06.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 19240 OF 2022                2



                                 JUDGMENT

Petitioner has preferred Exts.P3 and P8 appeals before

the Sales Tax Appellate Tribunal, Additional Bench, Ernakulam,

being aggrieved by the orders passed by the First Appellate

Authority.

2. Learned Government Pleader pointed out that

pursuant to the order passed by the First Appellate Authority,

the petitioner was granted substantial reliefs and Exts.P5 and

P10 modified assessment orders have been passed as per the

directions of the Appellate Authority.

3. Learned counsel appearing for the petitioner submits

that a direction may be issued to the Sales Tax Appellate

Tribunal to consider Exts.P3 and P8 appeals and the recovery

proceedings may be kept in abeyance till then.

4. Learned Government Pleader submits that

substantial amounts are due under Exts.P5 and P10 and the

deferment of the recovery proceedings may be upon conditions.

5. Having regard to the facts and circumstances of the

case and considering the submissions of the learned counsel

appearing for the petitioner and the learned Government

Pleader, this writ petition will stand disposed of, directing the

Sales Tax Appellate Tribunal to consider and pass orders on

Exts.P3 and P8 appeals, within a period of three months from

the date of receipt of a certified copy of this judgment. The

recovery proceedings in respect of any amounts due under

Exts.P5 and P10 shall be kept in abeyance on condition that the

petitioner deposits a sum equivalent to 30% of the amounts

found due under Exts.P5 and P10.

The writ petition is disposed of as above.

sd/-

GOPINATH P.

JUDGE ajt

APPENDIX OF WP(C) 19240/2022

PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 24.01.2022 ISSUED BY THE 3RD RESPONDENT WITH RESPECT TO THE ASSESSMENT YEAR 2017-18. Exhibit P2 TRUE COPY OF THE ORDER PASSED BY THE FIRST APPELLATE AUTHORITY DATED 16.05.2022 IN S.T.APPEAL.NO.130/2022 Exhibit P3 TRUE COPY OF THE APPEAL PREFERRED BEFORE THE SECOND RESPONDENT ON 03.06.2022 AGAINST THE ORDER IN S.T.APPEAL NO.130/2022.

Exhibit P4 TRUE COPY OF THE APPLICATION FOR STAY PREFERRED IN THE APPEAL AS AGAINST THE ORDER IN S.T.APPEAL NO.130/2022.

Exhibit P5 TRUE COPY OF THE MODIFIED ORDER OF ASSESSMENT BEARING NO.25123445/18-19 DATED 30.05.2022 ISSUED BY THE 4TH RESPONDENT.

Exhibit P6 TRUE COPY OF THE ORDER OF ASSESSMENT DATED 24.01.2022 FOR THE ASSESSMENT YEAR 2018-19 Exhibit P7 TRUE COPY OF THE PROCEEDINGS OF THE DEPUTY JOINT COMMISSIONER OF STATE TAX IN S.T.A.NO.139/2022 DATED 16.05.2022 Exhibit P8 TRUE COPY OF THE MEMORANDUM OF APPEAL PREFERRED ON 03.06.2022 AGAINST THE ORDER IN S.T.A.NO.139/2022.

Exhibit P9 TRUE COPY OF THE APPLICATION FOR STAY PETITION PREFERRED AGAINST THE ORDER IN S.T.A. NO. 139/2022.

Exhibit P10 TRUE COPY OF THE REVISED ORDER OF ASSESSMENT 30.05.2022 ISSUED BY THE 4TH RESPONDENT .