Kerala High Court
Primus Gloves Pvt Ltd vs Assistant Commissioner (Works ... on 3 November, 2021
Author: Bechu Kurian Thomas
Bench: Bechu Kurian Thomas
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
WEDNESDAY, THE 3RD DAY OF NOVEMBER 2021 / 12TH KARTHIKA, 1943
WP(C) NO. 24012 OF 2021
PETITIONER:
M/S.PRIMUS GLOVES PVT LTD
PLOT NO.19, CSEZ,
KAKKANAD, COCHIN,
REPRESENTED BY JOSEPH J E PEREIRA, MANAGING DIRECTOR.
BY ADVS.
P.S.SOMAN
T.RADHAMONY
RESPONDENTS:
1 ASSISTANT COMMISSIONER (WORKS CONTRACT)
STATE GOODS & SERVICE TAX DEPARTMENT, TAX COMPLEX,
PERUMANOOR P.O,
ERNAKULAM-682015.
2 JOINT COMMISSIONER (APPEALS),
STATE GOODS & SERVICE TAX DEPARTMENT, TAX COMPLEX,
PERUMANOOR P.O,
ERNAKULAM-682016.
3 DEPUTY COMMISSIONER OF STATE TAX
STATE GOODS & SERVICE TAX DEPARTMENT, CIVIL STATION,
KAKKANAD, ERNAKULAM-682030.
OTHER PRESENT:
SR.GP.DR.THUSHARA JAMES
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
03.11.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 24012 OF 2021
2
BECHU KURIAN THOMAS, J
................................................
W.P.(C) NO.24012 OF 2021
...........................................
Dated this the 3rd day of November, 2021
JUDGMENT
Aggrieved by Ext.P1, Ext.P2 and Ext.P3 orders of assessment relating to assessment years 2014-15, 2015-16 and 2016-17, petitioner has preferred an appeals before the 2 nd respondent. Petitions for stay of proceedings pursuant to the assessment orders have also been filed as Ext.P7, Ext.P8 and Ext.P9. Petitioner apprehends coercive proceedings to be effected even before the petitions for stay are considered. Hence this writ petition.
2. Having considered the submissions of the learned counsel for the petitioner as well as the learned Senior Government Pleader for respondents, I am of the opinion that this writ petition itself can be disposed of with a direction.
3. Accordingly, there will be a direction to the 2 nd respondent to consider and pass orders on Ext.P7, Ext.P8 and Ext.P9 stay petitions, within a period of three months from the date of receipt of WP(C) NO. 24012 OF 2021 3 a copy of this judgment. Till such a decision is taken, all coercive proceedings initiated against the petitioner shall be kept in abeyance.
The writ petition is disposed of as above.
Sd/-
BECHU KURIAN THOMAS JUDGE AJM WP(C) NO. 24012 OF 2021 4 APPENDIX OF WP(C) 24012/2021 PETITIONER'S EXHIBITS :
Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER NO.32070429955/2014-15/CST DATED 11.02.2021 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15.
Exhibit P2 TRUE COPY OF THE ASSESSMENT ORDER NO.32070429955/2015-16/CST DATED 25.03.2021 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16.
Exhibit P3 TRUE COPY OF THE ASSESSMENT ORDER NO.32070429955/2016-17/CST DATED 25.03.2021 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17.
Exhibit P4 TRUE COPY OF THE APPEAL MEMORANDUM FILED BEFORE THE 2ND RESPONDENT AGAINST EXHIBIT-P1 ASSESSMENT ORDER FOR THE YEAR 2014-15 DATED 13.09.2021.
Exhibit P5 TRUE COPY OF THE APPEAL MEMORANDUM FILED BEFORE THE 2ND RESPONDENT AGAINST EXHIBIT P2 ASSESSMENT ORDER FOR THE YEAR 2015-16 DATED 13.09.2021.
Exhibit P6 TRUE COPY OF THE APPEAL MEMORANDUM FILED BEFORE THE 2ND RESPONDENT AGAINST EXHIBIT P3 ASSESSMENT ORDER FOR THE YEAR 2016-17 DATED 13.09.2021.
Exhibit P7 TRUE COPY OF THE PETITION FOR STAY OF COLLECTION OF DISPUTED AMOUNT IN EXHIBIT P1 ORDER DATED 13.09.2021. Exhibit P8 TRUE COPY OF THE PETITION FOR STAY OF COLLECTION OF DISPUTED AMOUNT IN EXHIBIT P2 ORDER DATED 13.09.2021. Exhibit P9 TRUE COPY OF THE PETITION FOR STAY OF WP(C) NO. 24012 OF 2021 5 COLLECTION OF DISPUTED AMOUNT IN EXHIBIT P3 ORDER DATED 13.09.2021. Exhibit P10 TRUE COPY OF THE REVENUE RECOVERY NOTICE NO.RRC.46/21-22 DATED 22.10.2021 ISSUED BY THE 3RD RESPONDENT DEMANDING THE AMOUNT IN EXHIBIT P1 ORDER.
Exhibit P11 TRUE COPY OF THE REVENUE RECOVERY NOTICE NO.RRC.44/21-22 DATED 22.10.2021 ISSUED BY THE 3RD RESPONDENT DEMANDING THE AMOUNT IN EXHIBIT P2 ORDER.
Exhibit P12 TRUE COPY OF THE REVENUE RECOVERY NOTICE NO.RRC.45/21-22 DATED 22.10.2021 ISSUED BY THE 3RD RESPONDENT DEMANDING THE AMOUNT IN EXHIBIT P3 ORDER.
RESPONDENT'S EXHIBITS : NIL AJM //TRUE COPY// PA TO JUDGE