Kerala High Court
Skyline Advertising And Flex Printing vs The State Tax Officer on 17 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 17TH DAY OF OCTOBER 2019 / 25TH ASWINA, 1941
WP(C).No.27638 OF 2019(D)
PETITIONER/S:
SKYLINE ADVERTISING AND FLEX PRINTING,
VIP SHOPPING COMPLEX, PRIVATE BUS STAND JN., KALADY
REPRESENTED BY ITS PROPRIETOR SRI.JOSSY JACOB.
BY ADVS.
SRI.AJI V.DEV
SRI.M.G.SHAJI
SRI.ALAN PRIYADARSHI DEV
RESPONDENT/S:
1 THE STATE TAX OFFICER,
SQUAD NO.IV, S.G.S.T.DEPARTMENT, MATTANCHERRY,
ERNAKULAM - 682 002.
2 THE STATE TAX OFFICER,
S.G.S.T.DEPARTMENT, ANGAMALY, ERNAKULAM - 683 542.
3 THE DEPUTY COMMISSIONR (APPEALS),
S.G.S.T.DEPARTMENT, ERNAKULAM - 682 015.
4 THE ASSISTANT COMMISSIONER,
S.G.S.T.DEPARTMENT, MATTANCHERRY, ERNAKULAM - 682
002.
5 THE BRANCH MANAGER,
BANK OF INDIA, KRISHNA TOWERS, MC ROAD, KALADY JN. -
683 572.
GOVT.PLEADER SMT.THUSHARA JAMES
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
17.10.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P(C) No.27638/19 2
JUDGMENT
Against Ext.P1 series of penalty orders under the KVAT Act the petitioner has preferred Ext.P3 series of appeals and Ext.P4 series of stay petitions before the 3rd respondent. Similarly, against Ext.P2 series of assessment orders, the petitioner has preferred Ext.P5 series of appeals and Ext.P6 series of stay petitions before the 3rd respondent. Ext.P7 series and P8 series are the revenue recovery notices and Ext.P9 series are the prohibitory orders. It is the case of the petitioner that even prior to considering the stay petitions, recovery steps are taken by the respondents against the petitioner for recovery of the amounts confirmed by Ext.P2 series of assessment orders.
2. I have heard Sri.Aji. V.Dev, the learned counsel appearing for the petitioner as also Smt.Thushara James, the learned Government Pleader appearing for the respondents.
3. On a consideration of the facts and circumstances of the case and the submissions made across the Bar, I dispose the Writ Petition with a direction to the 3rd respondent to consider and pass orders on Exts.P4 series and P6 series of stay petitions within a month from the date of receipt of a copy of this judgment, after hearing the petitioner. Recovery proceedings pursuant to Exts.P7 series, P8 series and P9 series shall be kept in abeyance till such time as orders are passed by the 3rd respondent as directed above and communicated to the petitioner. It is made clear that during the period when the stay granted by this Court is in operation, the petitioner shall be W.P(C) No.27638/19 3 permitted to operate the account referred to in Ext.P9 series of prohibitory orders. The petitioner shall produce a copy of the writ petition together with a copy of this judgment, before the 3rd respondent, for further action.
Sd/-
A.K.JAYASANKARAN NAMBIAR
JUDGE
okb
//True copy// P.S. to Judge
W.P(C) No.27638/19 4
APPENDIX
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 A TRUE COPY OF THE PENALTY ORDER FOR THE
YEAR 2013-14 DATED 30/11/2018.
EXHIBIT P1 A A TRUE COPY OF THE PENALTY ORDER FOR THE
YEAR 2014-15 DATED 30/11/2018.
EXHIBIT P1 B A TRUE COPY OF THE PENALTY ORDER FOR THE
YEAR 2015-16 DATED 30/11/2018.
EXHIBIT P1 C A TRUE COPY OF THE PENALTY ORDER FOR THE
YEAR 2016-17 DATED 30/11/2018.
EXHIBIT P2 A TRUE COPY OF THE ASSESSMENT ORDER FOR THE
YEAR 2013-14 DATED 12/05/2019.
EXHIBIT P2 A A TRUE COPY OF THE ASSESSMENT ORDER FOR THE
YEAR 2014-15 DATED 12/05/2019.
EXHIBIT P2 B A TRUE COPY OF THE ASSESSMENT ORDER FOR THE
YEAR 2015-16 DATED 16/05/2019.
EXHIBIT P2 C A TRUE COPY OF THE ASSESSMENT ORDER FOR THE
YEAR 2016-17 DATED 16/05/2019.
EXHIBIT P3 A TRUE COPY OF THE APPEAL FILED AGAINST
EXT.P1 DATED 30/01/2019.
EXHIBIT P3 A A TRUE COPY OF THE APPEAL FILED AGAINST
EXT.P1(A) DATED 30/01/2019.
EXHIBIT P3 B A TRUE COPY OF THE APPEAL FILED AGAINST
EXT.P1(B) DATED 30/01/2019.
EXHIBIT P3 C A TRUE COPY OF THE APPEAL FILED AGAINST
EXT.P1(C) DATED 30/01/2019.
EXHIBIT P4 A TRUE COPY OF THE STAY PETITION FILED
ALONG WITH EXT.P3 DATED 30/01/2019.
EXHIBIT P4 A A TRUE COPY OF THE STAY PETITION FILED ALONG WITH EXT.P3(A) DATED 30/01/2019. EXHIBIT P4 B A TRUE COPY OF THE STAY PETITION FILED ALONG WITH EXT.P3(B) DATED 30/01/2019. W.P(C) No.27638/19 5 EXHIBIT P4 C A TRUE COPY OF THE STAY PETITION FILED ALONG WITH EXT.P3(C) DATED 30/01/2019. EXHIBIT P5 A TRUE COPY OF THE APPEAL FILED AGAINST EXT.P2 DATED 09/07/2019.
EXHIBIT P5 A A TRUE COPY OF THE APPEAL FILED AGAINST EXT.P2(A) DATED 09/07/2019.
EXHIBIT P5 B A TRUE COPY OF THE APPEAL FILED AGAINST EXT.P2(B) DATED 09/07/2019.
EXHIBIT P5 C A TRUE COPY OF THE APPEAL FILED AGAINST EXT.P2(C) DATED 09/07/2019.
EXHIBIT P6 A TRUE COPY OF THE STAY PETITION FILED ALONG WITH EXT.P5 DATED 09/07/2019.
EXHIBIT P6 A A TRUE COPY OF THE STAY PETITION FILED ALONG WITH EXT.P5(A) DATED 09/07/2019. EXHIBIT P6 B A TRUE COPY OF THE STAY PETITION FILED ALONG WITH EXT.P5(B) DATED 09/07/2019. EXHIBIT P6 C A TRUE COPY OF THE STAY PETITION FILED ALONG WITH EXT.P5(C) DATED 09/07/2019. EXHIBIT P7 A TRUE COPY OF THE RR NOTICE IN FORM 1 FOR 2013-14 AGAINST PENALTY ORDER DATED 05/01/2019.
EXHIBIT P7 A A TRUE COPY OF THE RR NOTICE IN FORM 1 FOR 2014-15 AGAINST PENALTY ORDER DATED 05/01/2019.
EXHIBIT P7 B A TRUE COPY OF THE RR NOTICE IN FORM 1 FOR 2015-16 AGAINST PENALTY ORDER DATED 05/01/2019.
EXHIBIT P7 C A TRUE COPY OF THE RR NOTICE IN FORM 1 FOR 2016-17 AGAINST PENALTY ORDER DATED 05/01/2019.
EXHIBIT P8 A TRUE COPY OF THE RR NOTICE IN FORM 1 FOR 2013-14 AGAINST ASSESSMENT ORDER DATED 11/07/2019.
W.P(C) No.27638/19 6EXHIBIT P8 A A TRUE COPY OF THE RR NOTICE IN FORM 1 FOR 2014-15 AGAINST ASSESSMENT ORDER DATED 11/07/2019.
EXHIBIT P8 B A TRUE COPY OF THE RR NOTICE IN FORM 1 FOR 2015-16 AGAINST ASSESSMENT ORDER DATED 11/07/2019.
EXHIBIT P8 C A TRUE COPY OF THE RR NOTICE IN FORM 1 FOR 2016-17 AGAINST ASSESSMENT ORDER DATED 11/07/2019.
EXHIBIT P9 A TRUE COPY OF THE PROHIBITORY ORDER IN FORM 3 ISSUED BY 4TH RESPONDENT DATED 19/06/2019.
EXHIBIT P9 A A TRUE COPY OF THE REQUISITION LETTER ISSUED BY 4TH RESPONDENT DATED 19/06/2019.