Kerala High Court
M/S.Obera Flex Printing vs The State Tax Officer on 10 October, 2019
Author: A.K.Jayasankaran Nambiar
Bench: A.K.Jayasankaran Nambiar
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR
THURSDAY, THE 10TH DAY OF OCTOBER 2019/18TH ASWINA, 1941
W.P(C).No.26084 OF 2019(I)
PETITIONER:
M/S.OBERA FLEX PRINTING
PERUVALLUR, THRISSUR DISTRICT - 680 508,
REPRESENTED BY ITS PROPRIETRESS, LATHI VENUGOPAL
BY ADVS.SRI.K.J.ABRAHAM
SRI.NIKHIL JOHN
RESPONDENTS:
1 THE STATE TAX OFFICER
KERALA STATE GST DEPARTMENT, CHAVAKKAD,
THRISSUR DISTRICT - 680 508
2 THE ASSISTANT COMMISSIONER OF STATE TAX
KERALA STATE GST DEPARTMENT, IRINJALAKUDA,
THRISSUR DISTRICT - 680 125
3 THE MANAGER
STATE BANK OF INDIA, THRISSUR,
KARSHAKA NAGAR, THRISSUR DISTRICT - 680 003
4 THE DEPUTY COMMISSIONER (APPEALS)
KERALA STATE GST DEPARTMENT, POOTHOLE.P.O.,
THRISSUR DISTRICT - 680 004
BY SRI.JOICE JACOB, SC, SBI
BY SMT.THUSHARA JAMES, GOVT. PLEADER
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR
ADMISSION ON 10.10.2019, THE COURT ON THE SAME DAY
DELIVERED THE FOLLOWING:
W.P.(C).No.26084/2019 : 2 :
JUDGMENT
Against Ext.P1 assessment order under the KVAT Act, the petitioner has preferred Ext.P5 appeal together with Ext.P6 stay petition and also Ext.P7 delay condonation petition before the 4 th respondent. It is stated that 20% of the disputed amount has already been paid by the petitioner pending the appeal. Exts.P3 and P4 are the demand notice and prohibitory order issued to the petitioner in connection with the recovery proceedings. The limited prayer of the petitioner is for a direction to the 4th respondent to consider and pass orders on the stay petition and to keep in abeyance recovery steps, in the meanwhile.
2. I have heard the learned counsel for the petitioner as also the learned Government Pleader for the respondents.
Taking note of the fact that the delay occassioned in filing Ext.P5 appeal before the 4th respondent is only 95 days, I deem it appropriate to condone the delay, and dispose the writ petition, by W.P.(C).No.26084/2019 : 3 : directing the 4th respondent to consider and pass reasoned orders on Ext.P5 appeal within a period of three months from the date of receipt of a copy of this judgment, after hearing the petitioner. Recovery proceedings, pursuant to Exts.P3 and P4 demand notice and prohibitory order, for recovery of amounts confirmed against the petitioner by Ext.P1 assessment order, shall be kept in abeyance till such time as orders are passed by the 4 th respondent in the appeal, as directed, and communicated to the petitioner. It is also made clear that during the period of the stay granted by this Court, the petitioner will be free to operate his bank account covered by Ext.P4 prohibitory order. The petitioner shall produce a copy of the writ petition together with a copy of this judgment, before the 4th respondent, for further action.
Sd/-
A.K.JAYASANKARAN NAMBIAR JUDGE prp/10/10/19 W.P.(C).No.26084/2019 : 4 : APPENDIX PETITIONER'S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER NO.
32081143364/2015-16 DATED 28.06.2018 EXHIBIT P2 TRUE COPY OF THE JUDGMENT IN WRIT PETITION IN WP(C) NO.24670 OF 2018 DATED 18.01.2019 EXHIBIT P3 TRUE COPY OF THE DEMAND NOTICE NO.A2- 2019/2019 DATED 22.08.2019 EXHIBIT P4 TRUE COPY OF THE PROHIBITORY ORDER NO.A2-1892/19 AND 2019-2019-20(1) DATED 31.08.2019 EXHIBIT P5 TRUE COPY OF THE APPEAL MEMORANDUM IN FORM NO.29 DATED 19.09.2019 FOR THE YEAR 2015-16 EXHIBIT P6 TRUE COPY OF THE STAY PETITION IN FORM NO.30 DATED 19.09.2019 FOR THE YEAR 2015-16 EXHIBIT P7 TRUE COPY OF THE DELAY CONDONATION PETITION IN FORM.NO.30 DATED 19.09.2019 EXHIBIT P8 TRUE COPY OF THE CHALAN NO.KL012327321201718 M DATED 31.03.2018 FOR RS.2,00,000/-
EXHIBIT P8(A) TRUE COPY OF THE CHALAN NO.
KL00927358201819 M DATED 28.04.2018 FOR RS. 1,00,000/-
W.P.(C).No.26084/2019 : 5 :EXHIBIT P8(B) TRUE COPY OF THE CHALAN NOKL002288642201819 M DATED 01.06.2018 FOR RS. 2,00,000/-.
EXHIBIT P8(C) TRUE COPY OF THE PAYMENT SLIP DATED 04.07.2018 FOR RS. 2,00,000/-.
RESPONDENTS EXHIBITS: NIL.
//TRUE COPY// P.S. TO JUDGE