Kerala High Court
Abad Builders vs State Of Kerala on 22 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 22ND DAY OF NOVEMBER 2019/1ST AGRAHAYANA, 1941
WP(C).No.28495 OF 2019(J)
PETITIONER:
ABAD BUILDERS
8TH FLOOR, ABAD NUCLEUS MALL, NH 49,
MARADU P.O, KOCHI, PIN 682 304,
REPRESENTED BY ITS PARTNER.
BY ADVS.SRI.A.A.ZIYAD RAHMAN
SRI.LAL K.JOSEPH
RESPONDENTS:
1 STATE OF KERALA
REPRESENTED BY ITS COMMISSIONER TO STATE GOODS AND
SERVICES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM,
PIN 695 001
2 THE ASSISTANT COMMISSIONER(WORKS CONTRACT0
OFFICE OF THE DEPUTY COMMISSIOENR, STATE GOODS AND
SERVICES DEPARTMENT,K CLASS TOWER, OLD RAILWAY STATION
ROAD, ERNAKULAM, PIN 682 018
3 THE STATE ASSISTANT COMMISSIONER,
STATE GOODS AND SERVICES TAX DEPARTMENT, ERNAKULAM,
CIVIL STATION, KAKKANAD, ERNAKULAM, PIN 682 030
BY SMT.THUSHARA JAMES, GOVT. PLEADER
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR
ADMISSION ON 22.11.2019, THE COURT ON THE SAME DAY DELIVERED
THE FOLLOWING:
W.P.(C).No.28495/2019 : 2 :
JUDGMENT
The petitioner has approached this Court aggrieved by Ext.P5 series of revenue recovery notices that were served on him without serving copies of the assessment orders based on which the recovery notices were issued.
2. When the matter came up for admission, this Court, by an interim order dated 25.10.2019, stayed the recovery proceedings pending receipt of instructions from the respondents. On 5.11.2019, the learned Government Pleader produced copies of the assessment orders passed in relation to the petitioner, and the said assessment orders were handed over to counsel for the petitioners. When the matter came up for orders today, the learned counsel for the petitioner refers to I.A.No.1/2019 filed in the writ petition, producing copies of the appeals and stay petitions preferred against the assessment orders that were handed over to him on the last occasion. Ext.P7 series are the appeals and Ext.P8 series are the stay petitions preferred before the Deputy Commissioner of W.P.(C).No.28495/2019 : 3 : Commercial Taxes (Appeals), Ernakulam. The limited prayer of the petitioner, at this stage, is for a direction to the Deputy Commissioner of Commercial Taxes (Appeals), Ernakulam to consider and pass orders on the stay petitions, expeditiously, and to continue the stay against recovery proceedings, pending disposal of the stay petitions by the said authority.
3. 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 Deputy Commissioner of Commercial Taxes (Appeals), Ernakulam to consider and pass orders on Ext.P8 series of stay petitions within one month from the date of receipt of a copy of this judgment, after hearing the petitioner. The stay granted by this Court against recovery proceedings, pursuant to Ext.P5 series of revenue recovery notices, shall be kept in abeyance till such time as orders are passed by the Deputy Commissioner of Commercial Taxes (Appeals), Ernakulam, and the orders communicated to the petitioner. The petitioner shall produce a copy of the writ petition together with a copy of this W.P.(C).No.28495/2019 : 4 : judgment, copies of appeals and stay petitions, before the Deputy Commissioner of Commercial Taxes (Appeals), Ernakulam, and also the 2nd respondent, for further action.
Sd/-
A.K.JAYASANKARAN NAMBIAR JUDGE prp/22/11/19 W.P.(C).No.28495/2019 : 5 : APPENDIX PETITIONER'S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE NOTICE DATED 20-05-2015 PERTAINING TO THE ASSESSMENT YEARS 2008-09 EXHIBIT P1 A TRUE COPY OF THE NOTICE DATED 20-05-2015 PERTAINING TO THE ASSESSMENT YEARS 2010-11 EXHIBIT P1 B TRUE COPY OF THE NOTICE DATED 20-05-2015 PERTAINING TO THE ASSESSMENT YEARS 2011-12 EXHIBIT P1 C TRUE COPY OF THE NOTICE DATED 20-05-2015 PERTAINING TO ASSESSMENT YEARS 2012-13 EXHIBIT P2 TRUE COPY OF THE OBJECTION TO EXT P1 DATED NIL, WHICH WERE RECEIVED IN THE OFFICE OF THE 2ND RESPONDENT ON 1/7/2015 EXHIBIT P2 A TRUE COPY OF THE OBJECTION TO EXT P1(A) DATED NIL, WHICH WERE RECEIVED IN THE OFFICE OF THE 2ND RESPONDENT ON 1/7/2015 EXHIBIT P2 B TRUE COPY OF THE OBJECTION TO EXT P1(B) DATED NIL, WHICH WERE RECEIVED IN THE OFFICE OF THE 2ND RESPONDENT ON 1/7/2015 EXHIBIT P2 C TRUE COPY OF THE OBJECTION TO EXT P1(C) DATED NIL, WHICH WERE RECEIVED IN THE OFFICE OF THE 2ND RESPONDENT ON 1/7/2015 EXHIBIT P3 TRUE COPY OF THE NOTICE DATED 15/02/2019 PERTAINING TO THE ASSESSMENT YEAR 2008-09 EXHIBIT P3 A TRUE COPY OF THE NOTICE DATED 15/02/2019 PERTAINING TO THE ASSESSMENT YEAR 2010-11 EXHIBIT P3 B TRUE COPY OF THE NOTICE DATED 13/03/2019 PERTAINING TO THE ASSESSMENT YEAR 2011-12 W.P.(C).No.28495/2019 : 6 : EXHIBIT P3 C TRUE COPY OF THE NOTICE DATED 13/03/2019 PERTAINING TO THE ASSESSMENT YEAR 2012-13 EXHIBIT P4 TRUE COPY OF THE REPLY DATED 13/03/2019 TO EXT. P3 EXHIBIT P4 A TRUE COPY OF THE REPLY DATED 13/03/2019 TO EXT. P3(A) EXHIBIT P4 B TRUE COPY OF THE REPLY DATED 26/03/2019 TO EXT. P3(b) EXHIBIT P4 C TRUE COPY OF THE REPLY DATED 26/03/2019 TO EXT. P3(c) EXHIBIT P5 TRUE COPY OF THE RECOVERY NOTICE DATED 16/09/2019 WITH RRC (REVENUE RECOVERY CERTIFICATE) NO. 159/2019 EXHIBIT P5 A TRUE COPY OF THE RECOVERY NOTICE DATED 16/09/2019 WITH RRC (REVENUE RECOVERY CERTIFICATE) NO. 160/2019 EXHIBIT P5 B TRUE COPY OF THE RECOVERY NOTICE DATED 16/09/2019 WITH RRC (REVENUE RECOVERY CERTIFICATE) NO. 161/2019 EXHIBIT P5 C TRUE COPY OF THE RECOVERY NOTICE DATED 16/09/2019 WITH RRC (REVENUE RECOVERY CERTIFICATE) NO. 162/2019 EXHIBIT P6 TRUE COPY OF THE JUDGMENT DATED 1/07/2015 IN O.T.REV NO.56/2013 EXHIBIT P7 TRUE COPY OF THE APPEAL FILED AGAINST THOSE ASSESSMENT ORDER PERTAINING TO THE ASSESSMENT YEAR 2008-2009.
EXHIBIT P7 A TRUE COPY OF THE APPEAL FILED AGAINST THOSE
ASSESSMENT ORDER PERTAINING TO THE
ASSESSMENT YEAR 2010-2011.
W.P.(C).No.28495/2019 : 7 :
EXHIBIT P7 B TRUE COPY OF THE APPEAL FILED AGAINST THOSE
ASSESSMENT ORDER PERTAINING TO THE
ASSESSMENT YEAR 2011-20012.
EXHIBIT P7 C TRUE COPY OF THE APPEAL FILED AGAINST THOSE
ASSESSMENT ORDER PERTAINING TO THE
ASSESSMENT YEAR 2012-2013.
EXHIBIT P8 TRUE COPY OF THE STAY PETITION PERTAINING
TO THE ASSESSMENT YEAR 2008-2009.
EXHIBIT P8 A TRUE COPY OF THE STAY PETITION PERTAINING
TO THE ASSESSMENT YEAR 2010-2011.
EXHIBIT P8 B TRUE COPY OF THE STAY PETITION PERTAINING
TO THE ASSESSMENT YEAR 2011-2012.
EXHIBIT P8 C TRUE COPY OF THE STAY PETITION PERTAINING
TO THE ASSESSMENT YEAR 2012-2013.
RESPONDENTS EXHIBITS: NIL.
//TRUE COPY//
P.S. TO JUDGE