Kerala High Court
Thrissur Fashion Jewellery vs The State Tax Officer (Int.) on 3 November, 2022
WP(C) NO. 35019 OF 2022
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IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
THURSDAY, THE 3RD DAY OF NOVEMBER 2022 / 12TH KARTHIKA, 1944
WP(C) NO. 35019 OF 2022
PETITIONER:
M/S.THRISSUR FASHION JEWELLERY,
NEAR AKSHAYA SHOPPING COMPLEX, NEYYATTINKARA,
THIRUVANANTHAPURAM - 695121,
REPRESENTED BY ITS MANAGING DIRECTOR JOSE PAUL.
BY ADVS.
RAHUL A.
S.ANIL KUMAR (TRIVANDRUM)
SABU C.J
M.RAJAGOPAL
APARNA ANIL
S.SHAINA
KIROSH RAJAN PONNAMBIL
B.PRABHAKARAN
NANCY PRABHAKAR
RESPONDENTS:
1 THE STATE TAX OFFICER (INT.)
MOBILE SQUAD NO,III,
THIRUVANANTHAPURAM AT NEYYATTINKARA, PIN - 695 121.
2 THE STATE TAX OFFICER,
STATE GOODS AND SERVICES TAX DEPARTMENT,
NEYYATTINKARA, THIRUVANANTHAPURAM - 695 121.
3 THE JOINT COMMISSIONER OF STATE TAX (APPEALS)
STATE GOODS AND SERVICES TAX DEPARTMENT,
TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM - 695 002.
WP(C) NO. 35019 OF 2022
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4 THE DY. TAHSILDAR
TALUK OFFICE, NEYYATTINKARA,
THIRUVANANTHAPURAM DISTRICT, PIN - 695 121.
ADV. THUSHARA JAMES (SR GP)
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 03.11.2022, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
WP(C) NO. 35019 OF 2022
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JUDGMENT
The petitioner suffered Exts.P7, P7(a) and P7(b) orders of
assessment for assessment years 2015-16, 2016-17 and 2017-18
respectively. The petitioner has filed Exts.P8, P8(a) and P8(b)
appeals before the 3rd respondent along with Exts.P9, P9(a) and
P9(b) applications for condonation of delay and Exts.P10, P10(a)
and P10(b) stay petitions. The petitioner has now been served with
Exts.P11 and P11(a) demand notices under the Revenue Recovery
Act for recovery of amounts assessed in respect of assessment
years 2015-16 and 2016-17.
2. The learned counsel appearing for the petitioner submits
that pending consideration of the stay petitions by the appellate
authority, the recovery proceedings may be kept in abeyance. He
states that the delay in filing the appeals in respect of assessment
years 2015-16 and 2016-17 is 123 days each and in respect of the
assessment year 2017-18, the delay in filing the appeal is only 17
days.
3. Heard the learned Senior Government Pleader also.
4. Having regard to the facts and circumstances of the
WP(C) NO. 35019 OF 2022
case, this writ petition is disposed of directing the 3 rd respondent to
consider and pass orders on Exts.P9, P9(a) and P9(b) applications
for condonation of delay filed in Exts.P8, P8(a) and P8(b) appeals as
also on Exts.P10, P10(a) and P10(b) stay petitions filed in those
appeals within a period of six weeks from the date of receipt of a
certified copy of this judgment. It is made clear that orders need be
passed on the stay petitions on merits only if the 3 rd respondent
finds sufficient reason to condone the delay in filing the appeals. Till
such time as orders are passed as above, any proceedings for
recovery of amounts due under Exts.P7, P7(a) and P7(b) orders of
assessment shall be kept in abeyance.
The writ petition will stand disposed of as above.
Sd/-
GOPINATH P.
JUDGE
DK
WP(C) NO. 35019 OF 2022
APPENDIX OF WP(C) 35019/2022
PETITIONER EXHIBITS
Exhibit P1 A COPY OF THE PERMISSION GRANTED TO THE
PETITIONER FOR THE YEAR 2014-2015
Exhibit P1(a) A COPY OF THE PERMISSION GRANTED TO THE
PETITIONER FOR THE YEAR 2015-2016
REGARDING COMPOUNDED TAX.
Exhibit P1(b) A COPY OF THE PERMISSION GRANTED TO THE
PETITIONER FOR THE YEAR 2016-2017
REGARDING COMPOUNDED TAX.
Exhibit P1(c) A COPY OF THE PERMISSION GRANTED TO THE
PETITIONER FOR THE YEAR 2017-2018
REGARDING COMPOUNDED TAX.
Exhibit P2 A COPY OF THE PENALTY ORDER DATED 11-10-
2021 ISSUED BY THE 2ND RESPONDENT FOR THE
YEAR 2015-16.
Exhibit P2(a) A COPY OF THE PENALTY ORDER DATED 11-10-
2021 ISSUED BY THE 2ND RESPONDENT FOR THE
YEAR 2016-17.
Exhibit P2(b) A COPY OF THE PENALTY ORDER DATED 11-10-
2021 ISSUED BY THE 2ND RESPONDENT FOR THE
YEAR 2017-18.
Exhibit P3 A COPY OF THE ORDER IN W.P.(C) NO.30028 OF
2021 DATED 12-07-2022 ISSUED BY THIS
HON'BLE COURT OF KERALA.
Exhibit P4 A COPY OF THE LETTER DATED 4-08-2022
ADDRESSED TO THE 1ST RESPONDENT FORWARDING
DD FOR AN AMOUNT OF RS.50, 00, 000/-.
Exhibit P5 A COPY OF THE I.A. NO.1 OF 2022 DATED 06-
08-2022 IN W.P.(C) NO.30028 OF 2021 WHICH
WAS WHICH WAS E-FILED BY THE PETITIONER ON
08-08-2022.
WP(C) NO. 35019 OF 2022
Exhibit P6 A COPY OF THE LETTER DATED 14-09-2022
FILED BY THE PETITIONER BEFORE THE 1ST
RESPONDENT FORWARDING THE DD FOR RS.90,
02, 301/-.
Exhibit P6(a) A COPY OF THE LETTER DATED 14-10-2022
FILED BY THE PETITIONER BEFORE THE 1ST
RESPONDENT FORWARDING THE DD FOR RS.1, 40,
02, 301/-.
Exhibit P7 A COPY OF THE ASSESSMENT ORDER DATED 26-
03-2022 ISSUED BY THE 2ND RESPONDENT FOR
THE YEAR 2015-2016.
Exhibit P7(a) A COPY OF THE ASSESSMENT ORDER DATED 26-
03-2022 ISSUED BY THE 2ND RESPONDENT FOR
THE YEAR 2016-2017.
Exhibit P7(b) A COPY OF THE ASSESSMENT ORDER DATED 13-
06-2022 ISSUED BY THE 2ND RESPONDENT FOR
THE YEAR 2017-2018.
Exhibit P8 A COPY OF THE APPEAL MEMORANDUM FILED
AGAINST EXT.P7 ORDER.
Exhibit P8(a) A COPY OF THE APPEAL MEMORANDUM FILED
AGAINST EXT.P7(A) ORDER.
Exhibit P8(b) A COPY OF THE APPEAL MEMORANDUM FILED
AGAINST EXT.P7(B) ORDER.
Exhibit P9 A COPY OF THE PETITION FOR CONDONING DELAY
FILED ALONG WITH EXT.P8 APPEAL.
Exhibit P9(a) A COPY OF THE PETITION FOR CONDONING DELAY
FILED ALONG WITH EXT.P8(A) APPEAL.
Exhibit P9(b) A COPY OF THE PETITION FOR CONDONING DELAY
FILED ALONG WITH EXT.P8(B) APPEAL.
Exhibit P10 A COPY OF THE STAY PETITION FILED ALONG
WITH EXT.P8 APPEAL.
WP(C) NO. 35019 OF 2022
Exhibit P10(a) A COPY OF THE STAY PETITION FILED ALONG
WITH EXT.P8(A) APPEAL.
Exhibit P10(b) A COPY OF THE STAY PETITION FILED ALONG
WITH EXT.P8(B) APPEAL.
Exhibit P11 A COPY OF THE DEMAND NOTICE DATED 7-10-
2022 ISSUED BY THE 4TH RESPONDENT UNDER
THE RR ACT IN RESPECT OF THE DEMAND
CREATED AS PER EXT.P7 ASSESSMENT ORDER.
Exhibit P11(a) A COPY OF THE DEMAND NOTICE DATED 7-10-
2022 ISSUED BY THE 4TH RESPONDENT UNDER
THE RR ACT IN RESPECT OF THE DEMAND
CREATED AS PER EXT.P7(A) ASSESSMENT ORDER.
