Kerala High Court
WP(C)/30827/2021 of M/S VOLTAS LIMITED Vs THE STATE OF KERALA on 31 December 2021
COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN FRIDAY, THE 31ST DAY OF DECEMBER 2021 / 10TH POUSHA, 1943 WP(C) NO. 30827 OF 2021 PETITIONER: M/S VOLTAS LIMITED 39/3608, SHEMA BUILDING, M.G ROAD, RAVIPURAM, KOCHI 682 016 REPRESENTED BY ITS HEAD-SHARE SERVICE
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN
FRIDAY, THE 31[ST] DAY OF DECEMBER 2021 / 10TH POUSHA, 1943
WP(C) NO. 30827 OF 2021
PETITIONER:
M/S VOLTAS LIMITED39/3608, SHEMA BUILDING, M.G ROAD, RAVIPURAM, KOCHI 682 016REPRESENTED BY ITS HEAD-SHARE SERVICE CENTER-MS. TREESA BETTY FIGARUS
BY ADVS.SRI.M.GOPIKRISHNAN NAMBIARSRI.K.JOHN MATHAISRI.JOSON MANAVALANSRI.KURYAN THOMASSRI.PAULOSE C. ABRAHAMSRI.RAJA KANNANSRI.S.PARVATHI
RESPONDENTS:
1THE STATE OF KERALAREPRESENTED BY THE SECRETARY (TAXES), GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM 695 001.
2THE JOINT COMMISSIONER (APPEALS),STATE GOODS AND SERVICES TAX DEPARTMENT, GST COMLEX, PERUMANOOR P.O, KOCHI 682 015.
3THE DEPUTY COMMISSIONERSPECIAL CIRCLE-1, DEPARTMENT OF COMMERCIAL TAXES, (CURRENTLY STATE GOODS AND SERVICES TAX DEPARTMENT, GST COMPLEX, PERUMANOOR P.O, KOCHI 682 015
BY GOVERNMENT PLEADER ADV. SRI. JIMMY GEORGE
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSIONON 31.12.2021, THE COURT ON THE SAME DAY DELIVERED THEFOLLOWING:
Dated this the 31[st] day of December,2021
J U D G M E N T
Challenging Ext.P1 order of assessment for the year 2014-15, the petitioner has preferred Ext.P2appeal before the second respondent. The petitionerhas also filed Ext.P3 stay petition. During thependency of the statutory appeal, Ext.P4 revenuerecovery demand notice has been issued.
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2. According to the petitioner, the initiation ofrevenue recovery proceedings during the pendency ofthe statutory appeal is not sustainable in law. Thelimited prayer of the petitioner is for a direction to thesecond respondent to consider and pass orders onExt.P2 statutory appeal filed under the Kerala ValueAdded Tax Act,2003.
3. Heard; the learned counsel for the petitionerand the learned Government Pleader.
4. In the facts and circumstances of the case and in the nature of the limited relief prayed for by thepetitionerinthewritpetition,there will be a direction, directing the second respondent toconsider Ext.P3 stay petition with notice to thepetitioner. Ext.P3 stay petition shall be disposed ofwithin a period of three weeks from the date of receiptof a certified copy of this judgment. The secondrespondent shall also endeavor to dispose of theappeal expeditiously, thereafter. Till such time, the staypetition is disposed of. There will be stay of Ext.P4revenue recovery demand notice.
This writ petition is disposed of accordingly.
Sd/-
MURALI PURUSHOTHAMAN,JUDGEDST/31.12.21//True copy/
//True copy/P.A.To Judge
APPENDIX
PETITIONER EXHIBITS:
EXHIBIT P1TRUE COPY OF THE ORDER OF ASSESSMENTDATED 19-03-2021 ISSUED BY THE 3RDRESPONDENT FOR THE YEAR 2014-15.
EXHIBIT P2
TRUE COPY OF THE APPEAL MEMORANDUM(WITHOUT ANNEXURES) DATED 05-12-2021FILED BEFORE THE 2ND RESPONDENT.(WITHOUT ANNEXURES) DATED 05-12-2021FILED BEFORE THE 2ND RESPONDENT.
EXHIBIT P3TRUE COPY OF THE STAY PETITION (WITHOUTANNEXURES) DATED 05-12-2021 FILEDBEFORE THE 2ND RESPONDENT ALONG WITHEXT.P2 APPEAL.ANNEXURES) DATED 05-12-2021 FILEDBEFORE THE 2ND RESPONDENT ALONG WITHEXT.P2 APPEAL.
EXHIBIT P4
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TRUE COPY OF THE DEMAND NOTICE DATED16-12-2021ISSUEDBYTHE4THRESPONDENT.16-12-2021ISSUEDBYTHE4THRESPONDENT.
EXHIBIT P5THE TRUE COPY OF THE LETTER DATED27-12-2021 SUBMITTED BY THE PETITIONERBEFORE THE 4TH RESPONDENT.27-12-2021 SUBMITTED BY THE PETITIONERBEFORE THE 4TH RESPONDENT.
EXHIBIT P6TRUE COPY OF THE JUDGMENT DATED 14-03-2012 PASSED BY THE HON'BLE HIGH COURTOF BOMBAY, IN THE MATTER OF UTI MUTUALFUND V INCOME TAX OFFICER AND OTHERSREPORTED IN (2012) 345 ITR 71 (BOM.)
RESPONDENTS' EXHIBITS:NIL
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