Kerala High Court
Gravity Car Accessories vs The State Tax Officer on 17 January, 2023
Author: P Gopinath
Bench: P Gopinath
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
TUESDAY, THE 17TH DAY OF JANUARY 2023 / 27TH POUSHA, 1944
WP(C) NO. 42891 OF 2022
PETITIONER/S:
GRAVITY CAR ACCESSORIES
16/540, MOONU KOOTTUNGAL BUILDING,
NETTOOR
ERNAKULAM DISTRICT.
REPRESENTED BY MR. NAHAS K K- PARTNER, PIN - 682040
BY ADV JOSEPH JERARD SAMSON RODRIGUES
RESPONDENT/S:
1 THE STATE TAX OFFICER
KVAT CIRCLE - II,
STATE GOODS & SERVICES TAX DEPARTMENT,
TRIPUNITHURA
ERNAKULAM DISTRICT., PIN - 682301
2 THE DEPUTY COMMISSIONER (APPEALS)
STATE GOODS & SERVICES TAX DEPARMENT,
THEVARA, SGST COMPLEX,
KOCHI
ERNAKULAM DISTRICT, PIN - 682015
3 THE TAHSILDAR
TALUK OFFICE,
CHERTHALA
ALAPPUZHA DIS TRICT., PIN - 688524
ADV. THUSHARA JAMES (SR GP)
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
17.01.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 42891 OF 2022 2
JUDGMENT
Petitioner suffered Ext.P1 order of assessment under the provisions of the Kerala Value Added Tax Act, 2003, for the assessment year 2012-13. Petitioner preferred Ext.P2 appeal along with Ext.P3 application for condonation of delay and Ext.P4 application for stay. When the appeal along with the connected interlocutory applications (Exts.P3 and P4) are pending consideration before the appellate authority (2 nd respondent), petitioner has been served with Ext.P5 proceedings under the provisions of the Revenue Recovery Act, proposing to recover the amounts due under Ext.P1 order of assessment.
2. Learned counsel appearing for the petitioner submits that the revenue recovery proceedings initiated against the petitioner may be kept in abeyance till the matter is considered by the appellate authority.
3. Heard the learned Senior Government Pleader also.
4. Having regard to the facts and circumstances of the case and considering the limited nature of relief sought for in the writ petition, the writ petition stands disposed of, directing the 2nd respondent to consider and pass orders on Exts.P3 and WP(C) NO. 42891 OF 2022 3 P4 applications for condonation of delay and for stay, after affording an opportunity of hearing to the petitioner, within a period of six weeks from the date of receipt of a certified copy of this judgment. Till such time as orders are passed on Exts.P3 and P4 applications, Ext.P5 proceedings for recovery of amounts due under Ext.P1 order of assessment shall be kept in abeyance. It is clarified that the 2 nd respondent needs to consider Ext.P4 application for stay on merits only if he decides to condone the delay, in filing Ext.P2 appeal.
The writ petition is disposed of as above.
sd/-
GOPINATH P. JUDGE ajt WP(C) NO. 42891 OF 2022 4 APPENDIX OF WP(C) 42891/2022 PETITIONER EXHIBITS Exhibit P1 TRUE PHOTOCOPY OF THE ORDER NO.32071147086/2012-13 DATED 28-01-2019 (CERTIFIED COPY OBTAINED ONLY ON 11-08-2022) ISSUED BY THE FIRST RESPONDENT Exhibit P2 TRUE PHOTOCOPY OF THE STATUTORY APPEAL/REVISION NO. KVATA 423 OF 2022 FILED BEFORE THE DEPUTY COMMISSIONER (APPEALS)STATE GST DEPARTMENT. ERNAKULAM ON 22-12-2022 Exhibit P3 TRUE PHOTOCOPY OF THE INTERLOCUTORY APPLICATION FOR CONDONATION OF DELAY OF 102 DAYS IN FILING APPEAL BEFORE THE DEPUTY COMMISSIONER(APPEALS) STATE GST DEPARTMENT. ERNAKULAM ON 22-12-2022 Exhibit P4 TRUE PHOTOCOPY OF THE INTERLOCUTORY APPLICATION FOR ALLOWING STAY OF TAX FOR RS3,68,652/- AND INTEREST & COLLECTION CHARGES FOR RS7,74,769/- BEFORE THE DEPUTY COMMISSIONER (APPEALS) STATE GST DEPARTMENT. ERNAKULAM ON 22-12-2022 Exhibit P5 TRUE PHOTOCOPY OF THE IETTER NO. 298/2022 DATED 16-06-2022 AND REVENUE RECOVERY PROCEEDINGS OF THE TAHSILDAR. TALUK OFFICE. CHERTHALA-688 524