Kerala High Court
Joyce George vs Commercial Tax Officer on 1 November, 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
FRIDAY, THE 01ST DAY OF NOVEMBER 2019/10TH KARTHIKA, 1941
W.P(C).No.29400 OF 2019
PETITIONER:
JOYCE GEORGE,
AGED 60 YEARS
PROPRIETRESS, EMMANUEL TRADERS,
THODUPUZHA-688584.
BY ADVS.SRI.K.N.SREEKUMARAN
SRI.P.J.ANILKUMAR (A-1768)
SRI.N.SANTHOSHKUMAR
RESPONDENTS:
1 COMMERCIAL TAX OFFICER
1ST CIRCLE, THODUPUZHA-685584.
2 DEPUTY COMMISSIONER (APPEALS),
STATE GOODS AND SERVICE TAX DEPARTMENT,
PUBLIC LIBRARY BUILDING, SASTRI ROAD,
KOTTAYAM-686 001.
3 ASSISTANT COMMISSIONER OF STATE TAXES (APPEALS),
STATE GOODS AND SERVICE TAX DEPARTMENT,
PUBLIC LIBRARY BUILDING, SASTRI ROAD, KOTTAYAM-686 001.
4 ASSISTANT COMMISSIONER,
STATE GOODS AND SERVICE TAX DEPARTMENT, KATTAPPANA,
PIN-688 508, IDUKKI DISTRICT.
5 BRANCH MANAGER,
PUNJAB NATIONAL BANK, DOOR NO.73K, MARYIL TOWERS,
OPP: MINI CIVIL STATION,THODUPUZHA-685 584.
BY SMT.THUSHARA JAMES, GOVT. PLEADER
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR
ADMISSION ON 01.11.2019, THE COURT ON THE SAME DAY
DELIVERED THE FOLLOWING:
W.P.(C).No.29400/2019 : 2 :
JUDGMENT
Against Exts.P1 and P2 assessment orders under the Kerala Value Added Tax Act, the petitioner has preferred Exts.P3 and P4 appeals together with Exts.P3(a) and P4(a) stay petitions before the 2 nd respondent. Ext.P5 is the prohibitory order. The limited prayer of the petitioner is for a direction to the 2 nd respondent to consider and pass orders on Exts.P3(a) and P4(a) stay petitions 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.
On a consideration of the facts and circumstances of the case as also the submissions made across the bar, I dispose the writ petition, by directing the 2nd respondent to consider and pass reasoned orders on Exts.P3(a) and P4(a) stay petitions within a period of one month from the date of receipt of a copy of this judgment, after hearing the petitioner. Recovery steps including further proceedings pursuant to Ext.P5 prohibitory order shall be kept in abeyance till such time as orders are passed by the 2nd respondent as directed and the order W.P.(C).No.29400/2019 : 3 : communicated to the petitioner. It is made clear that during the period when the stay granted by this Court is in force, the petitioner will be permitted to operate her bank account referred to in Ext.P5 prohibitory order. The petitioner shall produce a copy of the writ petition together with a copy of this judgment, before the 2 nd respondent, for further action.
Sd/-
A.K.JAYASANKARAN NAMBIAR JUDGE prp/1/11/19 APPENDIX PETITIONER'S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER NO.
32061306734 DATED 1.6.2015 FOR 2011-12 ISSUED BY THE 1ST RESPONDENT EXHIBIT P2 TRUE COPY OF THE ASSESSMENT ORDER NO.
32061306734 DATED 29.6.2015 FOR 2012-13 ISSUED BY THE 1ST RESPONDENT EXHIBIT P3 TRUE COPY OF THE APPEAL MEMORANDUM AGAINST EXT-P1 FILED BEFORE THE 2ND RESPONDENT ON 15.6.2015 EXHIBIT P3 (A) TRUE COPY OF THE APPLICATION FOR STAY FILED IN EXP-P3 APPEAL BEFORE THE 2ND RESPONDENT ON 15.6.2015 EXHIBIT P3 (B) TRUE COPY OF THE APPLICATION FOR EARLY HARING FILED IN EXT-P3 APPEAL BEFORE THE 2ND RESPONDENT ON 15.6.2015 EXHIBIT P4 TRUE COPY OF THE APPEAL MEMORANDUM AGAINST EXT P2 FILED BEFORE THE 2ND RESPONDENT ON 15.7.2015 EXHIBIT P4 (A) TRUE COPY OF THE APPLICATION FOR STAY FILED IN EXT-P4 APPEAL BEFORE THE 2ND RESPONDENT ON 15.7.2015 EXHIBIT P4 (B) TRUE COPY OF THE APPLICATION FOR EARLY HEARING FILED IN EXT-P4 APPEAL BEFORE THE 2ND RESPONDENT ON 15.7.2015 EXHIBIT P5 TRUE COPY OF THE PROHIBITORY ORDER IN FROM 3 RRC NO.01 & 02/2016-17 AND THE LETTER DATED 15.10.2019 ADDRESSED BY THE 4TH RESPONDENT TO THE 5TH RESPONDENT.
RESPONDENTS EXHIBITS: NIL.
//TRUE COPY// P.S. TO JUDGE