Kerala High Court
WP(C)/42076/2017 of M/S KAIRALI SALES CORPORATION Vs STATE TAX OFFICER on 29 December 2017
COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE DEVAN RAMACHANDRAN FRIDAY, THE 29TH DAY OF DECEMBER 2017/8TH POUSHA, 1939 WP(C).No. 42076 of 2017 (H) ---------------------------- PETITIONER: ------------------ M/S KAIRALI SALES CORPORATION, 7/330 B, KOLATHARA P.O,KOZHIKODE 673
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR. JUSTICE DEVAN RAMACHANDRAN
FRIDAY, THE 29TH DAY OF DECEMBER 2017/8TH POUSHA, 1939
WP(C).No. 42076 of 2017 (H)
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PETITIONER:
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M/S KAIRALI SALES CORPORATION, 7/330 B, KOLATHARA P.O,KOZHIKODE 673 655, REPRESENTED BY ITS PARTNER SRI. V. MOHAMMED
BY ADVS.SRI.K.P.ABDUL AZEES SMT.SHOBA ANNAMMA EAPEN SMT.T.ARCHANA
RESPONDENT(S):
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1. STATE TAX OFFICER, 3RD CIRCLE,STATE GOODS AND SERVICE TAX DEPARTMENT,KOZHIKODE-673 004.
2.
THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, KOZHIKODE-673 004. ADDITIONAL BENCH, KOZHIKODE-673 004.
3.STATE SALES TAX OFFICER (RR)STATE GOODS AND SERVICE TAX DEPARTMENT, KOZHIKODE-673 004STATE GOODS AND SERVICE TAX DEPARTMENT, KOZHIKODE-673 004
BY SPL. GOVERNMENT PLEADER SMT. THUSHARA JAMES
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 29-12-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 42076 of 2017 (H)
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APPENDIX
PETITIONER'S EXHIBITS
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EXHIBIT P1A SPECIMEN COPY OF THE AGREEMENT ENTERED INTO BETWEEN KARIALI SALES CORPORATION & VKC GROUP CORNERS.BETWEEN KARIALI SALES CORPORATION & VKC GROUP CORNERS.
EXHIBIT P2THE TRUE COPY OF ASSESSMENT ORDER NO.2110865752/2009-10 DATED 15/02/2015 PASSED BY STATE TAX OFFICER, 3RD CIRCLE, STATE GOODS AND SERVICE TAX DEPARTMENT, KOZHIKODE. NO.2110865752/2009-10 DATED 15/02/2015 PASSED BY STATE TAX OFFICER, 3RD CIRCLE, STATE GOODS AND SERVICE TAX DEPARTMENT, KOZHIKODE.
EXHIBIT P3THE TRUE COPY OF APPELLATE ORDER NO. KVATA 539/2015 DATED 26/07/2017 PASSED BY DEPUTY COMMISSIONER (APPEALS) KOZHIKODE. DATED 26/07/2017 PASSED BY DEPUTY COMMISSIONER (APPEALS) KOZHIKODE.
EXHIBIT P4THE TRUE COPY OF MODIFIED ORDER NO. 32110865752/2009-10(MODIFIED) DATED 16/09/2017 PASSED BY STATE TAX OFFICER, 3RD CIRCLE, STATE GOODS AND SERVICE TAX DEPARTMENT, KOZHIKODE.(MODIFIED) DATED 16/09/2017 PASSED BY STATE TAX OFFICER, 3RD CIRCLE, STATE GOODS AND SERVICE TAX DEPARTMENT, KOZHIKODE.
EXHIBIT P5THE TRUE COPY OF APPEAL MEMORANDUM FILED BEFORE THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, KOZHIKODE.THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, KOZHIKODE.
EXHIBIT P6THE TRUE COPY OF STAY APPLICATION FILED BEFORE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL ,ADDITIONAL BENCH, KOZHIKODE.KERALA VALUE ADDED TAX APPELLATE TRIBUNAL ,ADDITIONAL BENCH, KOZHIKODE.
EXHIBIT P7THE TRUE COPY OF RRC NO. 906/14-15 DATED 20/12/2017 ISSUED BY STATE SALES TAX OFFICER, (RR), STATE GOODS AND SERVICE TAX DEPARTMENT, KOZHIKODE.ISSUED BY STATE SALES TAX OFFICER, (RR), STATE GOODS AND SERVICE TAX DEPARTMENT, KOZHIKODE.
RESPONDENT'S EXHIBITS
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NIL
/TRUE COPY/
PA TO JUDGE
PBS
Devan Ramachandran, J.
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W.P.(C) No.42076 of 2017
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Dated this the 29[th] day of December, 2017
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JUDGMENT
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The petitioner impugns the action for recoveryinitiated by the competent authorities, subsequent to an order ofassessment made against him, a copy of which has beenappended to this writ petition as Ext.P2. According to thepetitioner, impugning the order of assessment, he had earlierapproached the First Appellate Authority by filing an appeal,which ended against him in Ext.P3 order, which was latermodified by Ext.P4 order. He says that against these orders hehas thereafter preferred a second appeal before the 2[nd]respondent Kerala Value Added Tax Appellate Tribunal. Thegrievance of the petitioner is that even though his appeal andthe application for stay, copies of which have been produced asExt.P5 and Ext.P6 respectively, are pending before the AppellateTribunal, steps have been taken for recovery of the assessed taxfrom him through Ext.P7 demand notice. The petitioner praysthat the recovery against him be interdicted at least until suchtime as the stay petition is considered by the Appellate Tribunal.2. The learned Government Pleader appearing on behalf of the respondents submits that, it is true that the petitioner haspreferred appeal before the Appellate Tribunal, but she says thatsince the amount involved is substantial, no order of stay may begranted, except on terms.
3. I have considered the submissions made by the learnedcounsel for the petitioner as well as the learned GovernmentPleader.
4. Taking note of similar orders passed by this Court inanaloguous situations, I am of the view that the petitioner can begiven some respite from the rigor of recovery, at least until suchtime as his stay petition is considered by the Appellate Tribunal.
5. In such circumstances, I order this writ petition,directing the Kerala Value Added Tax Appellate Tribunal to takeup, consider and pass orders on Ext.P6 stay petition preferred by the petitioner, within a period of one month from the date ofreceipt of a copy of this judgment. Until such time as theAppellate Tribunal passes an order on the stay petition, andcommunicates the same to the petitioner, all steps for recoverypursuant to Ext.P7 demand notice for recovery of amountsagainst the petitioner, confirmed through Ext.P2 assessment W.P(C).42076/17 :3:
order, shall be kept in abeyance.
6. To facilitate an expeditious disposal of the staypetition, I direct the petitioner to place a certified copy of thisjudgment, along with a copy of this writ petition, before theAppellate Tribunal, and the time-frame granted in this judgmentwill begin from the date on which the copy of the judgment andthe writ petition are placed before the Tribunal.
This writ petition is thus ordered.
Sd/-Devan Ramachandran,Judge