Gravity Car Accessories vs The State Tax Officer
2023 Latest Caselaw 1031 Ker

                IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                PRESENT
                 THE HONOURABLE MR. JUSTICE GOPINATH P.
     TUESDAY, THE 17TH DAY OF JANUARY 2023 / 27TH POUSHA, 1944
                        WP(C) NO. 42891 OF 2022
PETITIONER/S:

          GRAVITY CAR ACCESSORIES
          16/540, MOONU KOOTTUNGAL BUILDING,
          NETTOOR
          ERNAKULAM DISTRICT.
          REPRESENTED BY MR. NAHAS K K- PARTNER, PIN - 682040
          BY ADV JOSEPH JERARD SAMSON RODRIGUES


RESPONDENT/S:

    1     THE STATE TAX OFFICER
          KVAT CIRCLE - II,
          STATE GOODS & SERVICES TAX DEPARTMENT,
          TRIPUNITHURA
          ERNAKULAM DISTRICT., PIN - 682301
    2     THE DEPUTY COMMISSIONER (APPEALS)
          STATE GOODS & SERVICES TAX DEPARMENT,
          THEVARA, SGST COMPLEX,
          KOCHI
          ERNAKULAM DISTRICT, PIN - 682015
    3     THE TAHSILDAR
          TALUK OFFICE,
          CHERTHALA
          ALAPPUZHA DIS TRICT., PIN - 688524



          ADV. THUSHARA JAMES (SR GP)


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
17.01.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 42891 OF 2022                 2



                                  JUDGMENT

Petitioner suffered Ext.P1 order of assessment under the

provisions of the Kerala Value Added Tax Act, 2003, for the

assessment year 2012-13. Petitioner preferred Ext.P2 appeal

along with Ext.P3 application for condonation of delay and

Ext.P4 application for stay. When the appeal along with the

connected interlocutory applications (Exts.P3 and P4) are

pending consideration before the appellate authority (2 nd

respondent), petitioner has been served with Ext.P5

proceedings under the provisions of the Revenue Recovery Act,

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

assessment.

2. Learned counsel appearing for the petitioner submits

that the revenue recovery proceedings initiated against the

petitioner may be kept in abeyance till the matter is considered

by the appellate authority.

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 relief sought for in

the writ petition, the writ petition stands disposed of, directing

the 2nd respondent to consider and pass orders on Exts.P3 and

P4 applications for condonation of delay and for stay, after

affording an opportunity of hearing to the petitioner, within a

period of six weeks from the date of receipt of a certified copy

of this judgment. Till such time as orders are passed on Exts.P3

and P4 applications, Ext.P5 proceedings for recovery of

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

abeyance. It is clarified that the 2 nd respondent needs to

consider Ext.P4 application for stay on merits only if he decides

to condone the delay, in filing Ext.P2 appeal.

The writ petition is disposed of as above.

sd/-

GOPINATH P.

JUDGE ajt

APPENDIX OF WP(C) 42891/2022

PETITIONER EXHIBITS Exhibit P1 TRUE PHOTOCOPY OF THE ORDER NO.32071147086/2012-13 DATED 28-01-2019 (CERTIFIED COPY OBTAINED ONLY ON 11-08-2022) ISSUED BY THE FIRST RESPONDENT Exhibit P2 TRUE PHOTOCOPY OF THE STATUTORY APPEAL/REVISION NO. KVATA 423 OF 2022 FILED BEFORE THE DEPUTY COMMISSIONER (APPEALS)STATE GST DEPARTMENT. ERNAKULAM ON 22-12-2022 Exhibit P3 TRUE PHOTOCOPY OF THE INTERLOCUTORY APPLICATION FOR CONDONATION OF DELAY OF 102 DAYS IN FILING APPEAL BEFORE THE DEPUTY COMMISSIONER(APPEALS) STATE GST DEPARTMENT. ERNAKULAM ON 22-12-2022 Exhibit P4 TRUE PHOTOCOPY OF THE INTERLOCUTORY APPLICATION FOR ALLOWING STAY OF TAX FOR RS3,68,652/- AND INTEREST & COLLECTION CHARGES FOR RS7,74,769/- BEFORE THE DEPUTY COMMISSIONER (APPEALS) STATE GST DEPARTMENT. ERNAKULAM ON 22-12-2022 Exhibit P5 TRUE PHOTOCOPY OF THE IETTER NO. 298/2022 DATED 16-06-2022 AND REVENUE RECOVERY PROCEEDINGS OF THE TAHSILDAR. TALUK OFFICE. CHERTHALA-688 524