Kerala High Court
M.V. Ebrahim vs The State Tax Officer on 6 March, 2024
Author: P Gopinath
Bench: P Gopinath
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
WEDNESDAY, THE 6TH DAY OF MARCH 2024 / 16TH PHALGUNA, 1945
WP(C) NO. 8752 OF 2024
PETITIONER/S:
M.V. EBRAHIM,
AGED 67 YEARS
PROPRIETOR, M/S. ARAFA TRADERS, S/O.ANDRU HAJI,
RESIDING AT 'DARUSSALAM', P.O. SIVAPURAM, KANNUR, PIN -
670702
BY ADVS.
N.MURALEEDHARAN NAIR
ANTONY JONES
RESPONDENT/S:
1 THE STATE TAX OFFICER,
(FORMERLY COMMERCIAL TAX OFFICER-I,), STATE GOODS AND
SERVICE TAX DEPARTMENT, KUTHUPARAMBA, KANNUR DISTRICT,
PIN - 670643
2 THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL,
ADDITIONAL BENCH, KOZHIKODE, PIN - 673006
3 THE DEPUTY COMMISSIONER,
(ARREAR RECOVERY), STATE GOODS AND SERVICE TAX
DEPARTMENT, TAX PAYER SERVICES, KANNUR, PIN - 670002
4 THE MANAGER,
PUNJAB NATIONAL BANK, KUTHUPARAMBA BRANCH,
KUTHUPARAMBA, KANNUR DISTRICT, PIN - 670643
SMT. RESMITHA R. CHANDRAN, GP
SRI. SANTHEEP ANKRATH - SC PNB
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
06.03.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 8752 OF 2024
2
JUDGMENT
The petitioner suffered Exts.P1 and P2 assessment orders
under the provisions of the Kerala Value Added Tax Act for the
assessment years 2012-13 and 2013-14. The first appeals filed by
the petitioner before the Deputy Commissioner (Appeals) has
been rejected by Exts.P3 and P4 orders. The petitioner is before
the Kerala Value Added Tax Appellate Tribunal by filing Exts.P5
and P6 appeals together with Exts.P7 and P8 applications for stay.
The petitioner has approached this Court seeking a stay of
recovery pending consideration of the stay petitions by the
Appellate Tribunal and seeking lifting of attachment on the
accounts maintained by the petitioner with the 4 th respondent
Bank pending consideration of the stay petitions.
2. Heard the learned Government Pleader appearing for
respondents 1 to 3 and the learned Standing Counsel appearing for
the 4th respondent.
3. Having regard to the limited nature of relief now
sought for by the petitioner, this writ petition will stand disposed
of directing that Exts.P7 and P8 stay petitions shall be taken up for
consideration by the Kerala Value Added Tax Appellate Tribunal,
WP(C) NO. 8752 OF 2024
Additional Bench Kozhikode and the same shall be disposed of
after hearing parties, within a period of one month from the date
of receipt of a certified copy of this judgment. Recovery
proceedings against the petitioner will remain suspended and
consequently the attachment effected on the bank account of the
petitioner with the 4th respondent Bank will also be lifted till
orders are passed on the stay petitions by the Appellate Tribunal.
After orders are passed on the stay petitions, the parties will be
governed by the terms of the orders passed by the Appellate
Tribunal.
Sd/-
GOPINATH P.
JUDGE
DK
WP(C) NO. 8752 OF 2024
APPENDIX OF WP(C) 8752/2024
PETITIONER EXHIBITS
Exhibit P1 A TRUE COPY OF THE ASSESSMENT ORDER
THUS PASSED FOR THE ASSESSMENT YEAR
2012-13 DATED 03.01.2017
Exhibit P2 A TRUE COPY OF THE ASSESSMENT ORDER
THUS PASSED FOR THE ASSESSMENT YEAR
2013-14 DATED 03.01.2017
Exhibit P3 A TRUE COPY OF THE APPELLATE ORDER
THUS PASSED RELATING TO THE ASSESSMENT
YEAR 2012-13 DATED 07.04.2018
Exhibit P4 A TRUE COPY OF THE APPELLATE ORDER
THUS PASSED RELATING TO THE ASSESSMENT
YEAR 2013-14 DATED 07.04.2018
Exhibit P5 A TRUE COPY OF THE APPEAL THUS FILED
FOR THE ASSESSMENT YEAR 2012-13 DATED
17.04.2023
Exhibit P6 A TRUE COPY OF THE APPEAL THUS FILED
FOR THE ASSESSMENT YEAR 2013-14 DATED
17.04.2023
Exhibit P7 A TRUE COPY OF THE STAY PETITION THUS
FILED RELATING TO THE ASSESSMENT YEAR
2012-13 DATED 11.01.2024
Exhibit P8 A TRUE COPY OF THE STAY PETITION THUS
FILED RELATING TO THE ASSESSMENT YEAR
2013-14 DATED 11.01.2024
Exhibit P9 A TRUE COPY OF THE ABOVE LETTER ISSUED
BY THE 3RD RESPONDENT TO THE
PETITIONER DATED 20.12.2023
Exhibit P10 A TRUE COPY OF ONE OF SUCH NOTICE
DATED 26.12.2023 ISSUED TO M/S. FAMA
AGENCY, MADIKERI, KARNATAKA
