Jewelima Diamonds Pvt. Ltd vs Assistant Commissioner
2022 Latest Caselaw 7744 Ker

         IN THE HIGH COURT OF KERALA AT ERNAKULAM
                         PRESENT
          THE HONOURABLE MR. JUSTICE GOPINATH P.
   TUESDAY, THE 28TH DAY OF JUNE 2022/7TH ASHADHA, 1944
                 WP(C) NO. 20974 OF 2022


PETITIONER:

         M/S.JEWELIMA DIAMONDS PVT. LTD.,
         III/264, EAST FORT, CHELAKKOTTUKARA,
         THRISSUR 680 005, REPRESENTED BY ITS
         MANAGING DIRECTOR, SRI. ROY J VELLANIKARAN.

         BY ADV TOMSON T.EMMANUEL

RESPONDENTS:

    1    ASSISTANT COMMISSIONER,
         FORMERLY: STATE TAX OFFICER,
         STATE GOODS AND SERVICES TAX DEPARTMENT,
         1ST CIRCLE, POOTHOLE, THRISSUR 680 004.

    2    THE VALUE ADDED TAX APPELLATE TRIBUNAL,
         STATE GOODS AND SERVICES TAX COMPLEX,
         THEVARA, ERNAKULAM, COCHIN 682 015,
         REPRESENTED BY ITS SECRETARY.

         ADV. DR. THUSHARA JAMES (SR. G.P.)

     THIS WRIT PETITION    (CIVIL) HAVING COME UP         FOR
ADMISSION ON 28.06.2022,   THE COURT ON THE SAME          DAY
DELIVERED THE FOLLOWING:
 WP(C) No.20974/2022
                                :2 :




                        JUDGMENT

Dated this the 28th day of June, 2022

The petitioner has approached this Court being

aggrieved by the fact that pending an application for review

filed before the tribunal, seeking review of Ext.P5 order, the

assessing authority is proceeded to give effect to the order

of the tribunal. The petitioner has been issued with Ext.P9

calling upon the petitioner to file objections to proposal

contained therein. It is submitted that Ext.P9 is a notice

proposing to give effect to Ext.P5 order of the tribunal, which

is sought to be reviewed.

2. I have heard the learned Senior Government

Pleader. The Government Pleader points out that the

review petition, on the petitioner's on showing, is listed to

25.07.2022 for consideration. It is submitted that Ext.P9 is a

notice calling upon the petitioner to file his objections and

the petitioner can appear before the authority on 04.07.2022 WP(C) No.20974/2022

as demanded in the notice.

3. Having regard to the facts and circumstances of

the case, I am of the opinion that this writ petition can be

disposed of directing the 2nd respondent Tribunal to consider

and dispose of the review petition filed by the petitioner

seeking review of Ext.P5 order on 25.07.2022 itself. The

finalisation of proceedings pursuant to Ext.P9 notice shall be

deferred till a decision is taken by the tribunal as above.

However, the petitioner shall appear before the authority

and file his objections on 04.07.2022.

The writ petition is disposed of as above.

Sd/-

GOPINATH P.

JUDGE ncd/28.06.22 WP(C) No.20974/2022

APPENDIX OF WP(C) 20974/2022

PETITIONER'S EXHIBITS

Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 23.04.2018 COMPLETED BY 1ST RESPONDENT, FOR 2016-17.

Exhibit P2 TRUE COPY OF 1ST APPELLATE ORDER DATED 18.03.2020 PASSED BY JOINT COMMISSIONER (APPEALS), SGST DEPARTMENT, THRISSUR , AGAINST EXT P1 ASSESSMENT.

Exhibit P3 TRUE COPY OF ORDER DATED 01.12.2020 PASSED BY 1ST RESPONDENT FOR 2016-17 IN MODIFYING EXT. P1 ASSESSMENT , BASED ON EXT. P2 APPELLATE ORDER.

Exhibit P4       TRUE COPY OF 2ND APPEAL FILED BY 1ST
                 RESPONDENT    AGAINST   EXT.    P2   1ST
                 APPELLATE ORDER.
Exhibit P5       TRUE COPY OF 2ND APPELLATE ORDER

PASSED BY 2ND RESPONDENT IN EXT. P4 APPEAL, UNDER SPECIFIC DIRECTION. Exhibit P6 TRUE COPY OF APPLICATION FOR REVIEW DATED 30.04.2022, SUBMITTED BY PETITIONER BEFORE 2ND RESPONDENT AGAINST EXT. P5 APPELLATE ORDER. Exhibit P7 TRUE COPY OF THE STAY PETITION DATED 30.04.2022, SUBMITTED ALONG WITH EXT. P6, BEFORE 2ND RESPONDENT.

Exhibit P8 TRUE COPY OF THE NOTICE DATED 25.05.2022 ISSUED BY 2ND RESPONDENT IN POSTING EXT. P6 REVIEW AND P7 STAY TO 25.07.2022.

Exhibit P9 TRUE COPY OF THE NOTICE DATED 15.06.2022 ISSUED BY 1ST RESPONDENT FOR MODIFYING ASSESSMENT 2016-17 , BY WRONGLY APPRECIATING EXT. P5 APPELLATE ORDER , WHILE EXT. P6 REVIEW PETITION AND EXT. P7 STAY PETITION PENDING BEFORE THE 2ND RESPONDENT.