Anjin Krishnan vs The State Tax Officer on 25 February, 2020

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Kerala High Court

Anjin Krishnan vs The State Tax Officer on 25 February, 2020

Bench: S.V.Bhatti

               IN THE HIGH COURT OF KERALA AT ERNAKULAM

                               PRESENT

                 THE HONOURABLE MR.JUSTICE S.V.BHATTI

   TUESDAY, THE 25TH DAY OF FEBRUARY 2020 / 6TH PHALGUNA, 1941

                       WP(C).No.5439 OF 2020(D)


PETITIONER:

               ANJIN KRISHNAN
               AGED 52 YEARS
               M/S.SARADHI INDANE SERVICE, OLIYIL HOUSE, KAITHARAM,
               KAITHARAM P.O., NORTH PARAVUR, PIN-683519.

               BY ADV. SHRI.SIVANKUTTY S.

RESPONDENTS:

      1        THE STATE TAX OFFICER
               STATE GOODS AND SERVICE TAX DEPARTMENT,
               NORTH PARAVUR,
               PIN-683513.

      2        THE DEPUTY COMMISSIONER (APPEALS),
               STATE GOODS AND SERVICE TAX DEPARTMENT,
               MATTANCHERY,
               PIN-682015.

      3        THE DEPUTY THAHASILDAR,
               REVENUE RECOVERY,
               PARAVUR TALUK,
               ERNAKULAM, PIN-683513.


               BY DR. THUSHARA JAMES, GOVERNMENT PLEADER

     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
25.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C).No.5439 OF 2020(D)              2


                                  JUDGMENT

Dated this the 25th day of February 2020 The petitioner filed Ext.P3 series appeals aggrieved by the order of assessment in Ext.P2 series made under the KVAT Act. The petitioner has filed the appeal along with delay condonation petitions of 101 days in Ext.P4 series and Ext.P5 series stay petitions.

The petitioner prays for appropriate direction to the appellate authority to consider and dispose of Exts.P4 and P5 expeditiously.

2. The case of petitioner is that either the mere filing of appeal or pendency of appeal does not amount to granting stay by the appellate authority. The delay in considering and disposing of Exts.P4 and P5 series results in the assessing officer taking steps for recovering the tax amount which is under challenge in Ext.P3 series. The assessing officer, if is successful in his effort the statutory appeal would become either academic or ineffective. It is further contended by the petitioner that in the manner the law provides for WP(C).No.5439 OF 2020(D) 3 protecting the interest of appellant pending appeal, the orders on delay petition and stay petition are passed expeditiously. Hence the writ petition.

3. Perused Exts. P2 to P5 series. Prima facie I am satisfied that a case is made out for issuing necessary directions to second respondent to dispose of the delay condonation petitions and stay petitions in Exts.P4 and P5 series respectively.

Having regard to the limited prayer and the grounds referred to above, this Court is satisfied that the writ petition can be disposed of by this order:

(a) The appellate authority/second respondent considers and disposes of Exts.P4 and P5 series applications as early as possible, preferably within two months from the date of receipt of copy of this judgment.

(b) The respondents are directed not to take coercive steps or recover the amount determined in the orders under appeal for ten weeks from today.

sd/-

S.V.BHATTI JUDGE DCS WP(C).No.5439 OF 2020(D) 4 APPENDIX PETITIONER'S/S EXHIBITS:

EXHIBIT P1 TRUE COPY OF THE SUSPENSION ORDER DATED 03.01.2017 ISSUED BY INDIAN OIL CORPORATION SUSPENDING DISTRIBUTORSHIP.

EXHIBIT P2 TRUE COPY OF THE CERTIFIED COPY OF THE EX-

PARTE ASSESSMENT ORDER FOR THE MONTH OF APRIL/2016, DATED 17.08.2016.

EXHIBIT P2(A) TRUE COPY OF THE CERTIFIED COPY OF THE EX-

PARTE ASSESSMENT ORDER FOR THE MONTH OF MAY/2016, DATED 15.02.2017.

EXHIBIT P2(B) TRUE COPY OF THE CERTIFIED COPY OF THE EX-

PARTE ASSESSMENT ORDER FOR THE MONTH OF JUNE/2016, DATED 15.02.2017.

EXHIBIT P2(C) TRUE COPY OF THE CERTIFIED COPY OF THE EX-

PARTE ASSESSMENT ORDER FOR THE MONTH OF JULY/2016, DATED 15.02.2017.

EXHIBIT P2(D) TRUE COPY OF THE CERTIFIED COPY OF THE EX-

PARTE ASSESSMENT ORDER FOR THE MONTH OF AUGUST/2016, DATED 15.02.2017.

EXHIBIT P2(E) TRUE COPY OF THE CERTIFIED COPY OF THE EX-

PARTE ASSESSMENT ORDER FOR THE MONTH OF SEPTEMBER/2016, DATED 15.02.2017.

EXHIBIT P2(F) TRUE COPY OF THE CERTIFIED COPY OF THE EX-

PARTE ASSESSMENT ORDER FOR THE MONTH OF OCTOBER/2016, DATED 15.02.2017.

EXHIBIT P3 TRUE COPY OF APPEAL DATED 07.09.2019 FILED ON 22.10.2019 FOR THE MONTH OF APRIL 2016.

EXHIBIT P3(A) TRUE COPY OF APPEAL DATED 07.09.2019 FILED ON 22.10.2019 FOR THE MONTH OF MAY 2016.

EXHIBIT P3(B) TRUE COPY OF APPEAL DATED 07.09.2019 FILED ON 22.10.2019 FOR THE MONTH OF JUNE 2016.

EXHIBIT P3(C) TRUE COPY OF APPEAL DATED 07.09.2019 FILED ON 22.10.2019 FOR THE MONTH OF JULY 2016.

EXHIBIT P3(D) TRUE COPY OF APPEAL DATED 07.09.2019 FILED ON 22.10.2019 FOR THE MONTH OF AUGUST 2016.

EXHIBIT P3(E) TRUE COPY OF APPEAL DATED 07.09.2019 FILED ON 22.10.2019 FOR THE MONTH OF SEPTEMBER WP(C).No.5439 OF 2020(D) 5 2016.

EXHIBIT P3(F) TRUE COPY OF APPEAL DATED 07.09.2019 FILED ON 22.10.2019 FOR THE MONTH OF OCTOBER 2016.

EXHIBIT P4 TRUE COPY OF INTERLOCUTORY APPLICATION FOR CONDONATION OF DELAY OF 101 DAYS DATED 07.09.2019 FILED ON 22.10.2019 FOR THE MONTH OF APRIL 2016.

EXHIBIT P4(A) TRUE COPY OF INTERLOCUTORY APPLICATION FOR CONDONATION OF DELAY OF 101 DAYS DATED 07.09.2019 FILED ON 22.10.2019 FOR THE MONTH OF MAY 2016.

EXHIBIT P4(B) TRUE COPY OF INTERLOCUTORY APPLICATION FOR CONDONATION OF DELAY OF 101 DAYS DATED 07.09.2019 FILED ON 22.10.2019 FOR THE MONTH OF JUNE 2016.

EXHIBIT P4(C) TRUE COPY OF INTERLOCUTORY APPLICATION FOR CONDONATION OF DELAY OF 101 DAYS DATED 07.09.2019 FILED ON 22.10.2019 FOR THE MONTH OF JULY 2016.

EXHIBIT P4(D) TRUE COPY OF INTERLOCUTORY APPLICATION FOR CONDONATION OF DELAY OF 101 DAYS DATED 07.09.2019 FILED ON 22.10.2019 FOR THE MONTH OF AUGUST 2016.

EXHIBIT P4(E) TRUE COPY OF INTERLOCUTORY APPLICATION FOR CONDONATION OF DELAY OF 101 DAYS DATED 07.09.2019 FILED ON 22.10.2019 FOR THE MONTH OF SEPTEMBER 2016.

EXHIBIT P4(F) TRUE COPY OF INTERLOCUTORY APPLICATION FOR CONDONATION OF DELAY OF 101 DAYS DATED 07.09.2019 FILED ON 22.10.2019 FOR THE MONTH OF OCTOBER 2016.

EXHIBIT P5 TRUE COPY OF INTERLOCUTORY APPLICATION FOR STAY OF COLLECTION OF DISPUTED TAX DATED 07.09.2019 FILED ON 22.10.2019 FOR THE MONTH OF APRIL 2016.

EXHIBIT P5(A) TRUE COPY OF INTERLOCUTORY APPLICATION FOR STAY OF COLLECTION OF DISPUTED TAX DATED 07.09.2019 FILED ON 22.10.2019 FOR THE MONTH OF MAY 2016.

WP(C).No.5439 OF 2020(D) 6

STAY OF COLLECTION OF DISPUTED TAX DATED 07.09.2019 FILED ON 22.10.2019 FOR THE MONTH OF JUNE 2016.

EXHIBIT P5(C) TRUE COPY OF INTERLOCUTORY APPLICATION FOR STAY OF COLLECTION OF DISPUTED TAX DATED 07.09.2019 FILED ON 22.10.2019 FOR THE MONTH OF JULY 2016.

EXHIBIT P5(D) TRUE COPY OF INTERLOCUTORY APPLICATION FOR STAY OF COLLECTION OF DISPUTED TAX DATED 07.09.2019 FILED ON 22.10.2019 FOR THE MONTH OF AUGUST 2016.

EXHIBIT P5(E) TRUE COPY OF INTERLOCUTORY APPLICATION FOR STAY OF COLLECTION OF DISPUTED TAX DATED 07.09.2019 FILED ON 22.10.2019 FOR THE MONTH OF SEPTEMBER 2016.

EXHIBIT P5(F) TRUE COPY OF INTERLOCUTORY APPLICATION FOR STAY OF COLLECTION OF DISPUTED TAX DATED 07.09.2019 FILED ON 22.10.2019 FOR THE MONTH OF OCTOBER 2016.

EXHIBIT P6 TRUE COPY OF REVENUE RECOVERY NOTICE DATED 10.01.2020 IN FORM NO.1 UNDER REVENUE RECOVERY ACT.

EXHIBIT P7 TRUE COPY OF ATTACHMENT NOTICE DATED 16.01.2020 IN FORM NO.10 UNDER REVENUE RECOVERY ACT.

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