Geogy Thomas vs State Tax Officer (Intelligence) ...
2022 Latest Caselaw 10067 Ker

                IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                     PRESENT
             THE HONOURABLE MRS. JUSTICE SHOBA ANNAMMA EAPEN
     TUESDAY, THE 13TH DAY OF SEPTEMBER 2022 / 22ND BHADRA, 1944
                            WP(C) NO. 29211 OF 2022
PETITIONER/S:

               GEOGY THOMAS, PROPRIETOR OF GREEN TREES,
               PALLIVASAL, MUNNAR., PIN - 685565

               BY ADVS.
               K.N.SREEKUMARAN
               P.J.ANILKUMAR (A-1768)
               N.SANTHOSHKUMAR


RESPONDENT/S:

       1       STATE TAX OFFICER (INTELLIGENCE) IN CHARGE OF STATE
               TAX OFFICER (LT), STATE GOODS & SERVICES TAX
               DEPARTMENT,
               IDUKKI AT KATTAPPANA., PIN - 685508

       2       JOINT COMMISSIONER (APPEALS) ERNAKULAM IN ADDITIONAL
               CHARGE OF JOINT COMMISSIONER (APPEALS), STATE GOODS
               & SERVICES TAX DEPARTMENT, PUBLIC LIBRARY BUILDING,
               SASTRI ROAD, KOTTAYAM , PIN - 686001

       3       KVAT TRIBUNAL, ADDL. BENCH, KVAT TRIBUNAL, ADDL.
               BENCH, TAX COMPLEX, NAGAMPADAM, KOTTAYAM,
               (REPRESENTED BY ITS SECRETARY), PIN - 686001

       4       DEPUTY TAHSILDAR (RR), KANAYANNUR TALUK, TALUK
               OFFICE, ERNAKULAM, PIN - 682001

               BY ADV M.M.JASMIN


OTHER PRESENT:

               SRI. JOBY JOSEPH - SR. GP


           THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON    13.09.2022,     THE    COURT   ON   THE   SAME   DAY   DELIVERED   THE
FOLLOWING:
 WP(C) No.29211 of 2022

                                   ..2..




                               JUDGMENT

Aggrieved by Ext.P4 common order of the 2nd

respondent - Joint Commissioner (Appeals),

Ernakulam for the assessment years, 2015-16,

2016-17 & 2017-18 under the Kerala Tax on Luxuries

Act, the petitioner has preferred Exts.P5, P6 & P7

second appeals before the 3rd respondent - KVAT

Tribunal, Additional Bench, Kottayam. Petitions for

early hearing of the appeals have also been filed

as Exts.P5(a), P6(a) & P7(a). The petitioner

apprehends coercive proceedings to be effected even

before the petitions for early hearing are

considered. Hence, this writ petition.

2. The learned counsel for the petitioner

submits that stay petitions are not filed before

the appellate authority and that he shall file stay

petitions within a week.

3. Having considered the submissions of the

learned counsel for the petitioner as well as the

learned Government Pleader, I am of the opinion WP(C) No.29211 of 2022

..3..

that this writ petition itself can be disposed of.

4. Accordingly, the petitioner is directed to

file petitions for stay within a period of ten days

from today. The 3rd respondent is directed to

consider and pass orders on the stay petitions as

well as Exts.P5(a), P6(a)& P7(a) early hearing

petitions within a period of two months from the

date of receipt of a certified copy of this

judgment. Till such a decision is taken, all

coercive proceedings pursuant to Exts.P1 to P3

assessment orders shall be kept in abeyance. The

petitioner shall produce a certified copy of the

judgment along with a copy of this writ petition

before the concerned authority for compliance.

The writ petition is disposed of as above.

Sd/-

SHOBA ANNAMMA EAPEN

JUDGE bka/-

WP(C) No.29211 of 2022

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APPENDIX OF WP(C) 29211/2022

PETITIONER EXHIBITS

Exhibit-P1 TRUE COPY OF THE ASSESSMENT ORDER FOR 2015-16 DATED 18..02..2019 ISSUED BY THE 1ST RESPONDENT.

Exhibit-P2 TRUE COPY OF THE ASSESSMENT ORDER FOR 2016-17 DATED 18..02..2019 ISSUED BY THE 1ST RESPONDENT.

Exhibit-P3 TRUE COPY OF THE ASSESSMENT ORDER FOR 2017-18 DATED 18..02..2019 ISSUED BY THE 1ST RESPONDENT.

Exhibit-P4 TRUE COPY OF THE COMMON ORDER DATED 23-04-2021 FOR 2017-18 FOR 2015-16, 2016-17 & 2017-18 ISSUED BY THE 4TH RESPONDENT.

Exhibit-P5 TRUE COPY OF THE APPEAL MEMORANDUM IN FORM IIIA FOR 2015-16 FILED BEFORE THE 3RD RESPONDENT ON 10-9-2021.

Exhibit-P5(a) TRUE COPY OF THE INTERLOCUTORY APPLICATION IN FORM IVA ALONG WITH AFFIDAVIT FOR EARLY HEARING FILED BEFORE THE 3RD RESPONDENT IN EXT-P5 APPEAL ON 10-9-2021.

Exhibit-P6 TRUE COPY OF THE APPEAL MEMORANDUM IN FORM IIIA FOR 2016-17 FILED BEFORE THE 3RD RESPONDENT ON 10-9-2021.

Exhibit-P6(a) TRUE COPY OF THE INTERLOCUTORY APPLICATION IN FORM IVA ALONG WITH AFFIDAVIT FOR EARLY HEARING FILED BEFORE THE 3RD RESPONDENT IN EXT-P6 APPEAL ON 10-9-2021.

WP(C) No.29211 of 2022

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Exhibit-P7 TRUE COPY OF THE APPEAL MEMORANDUM IN FORM IIIA FOR 2017-18 FILED BEFORE THE 3RD RESPONDENT ON 10-9-2021

Exhibit-P7(a) TRUE COPY OF THE INTERLOCUTORY APPLICATION IN FORM IVA ALONG WITH AFFIDAVIT FOR EARLY HEARING FILED BEFORE THE 3RD RESPONDENT IN EXT-P7 APPEAL ON 10-9-2021.

Exhibit-P8 TRUE COPY OF THE DEMAND NOTICE IN FORM I BEARING NO.RRC2022/4659/06 FOR 2015-16 DATED 31..08..2022 ISSUED BY THE 4TH RESPONDENT.

Exhibit-P9 TRUE COPY OF THE DEMAND NOTICE IN FORM I BEARING NO.RRC 2022/4676/06 FOR 2016-17 DATED 31..08..2022 ISSUED BY THE 4TH RESPONDENT

Exhibit-P10 TRUE COPY OF THE DEMAND NOTICE IN FORM I BEARING RRC 2022/4678/06 FOR 2017-18 DATED 31..08..2022 ISSUED BY THE 4TH RESPONDENT