M/S.SEIKEN PROPERTY DEVELOPERS (P) LTD. vs. STATE TAX OFFICER,

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR THURSDAY, THE 07TH DAY OF NOVEMBER 2019 / 16TH KARTHIKA, 1941 WP(C).No.29875 OF 2019(H) PETITIONER/S: M/S.SEIKEN PROPERTY DEVELOPERS (P) LTD. 6/940, SEIKEN CHAMBER, KANUR ROAD, KOZHIKODE, REPRESENTED BY ITS MANAGING DIRECTOR - SALEEM. BY ADVS. SRI.K.I.MAYANKUTTY MATHER SRI.R.JAIKRISHNA SMT.T.K.SREEKALA RESPONDENT/S:

STATE TAX OFFICER, WORKS CONTRACT, OFFICE OF THE DEPUTY COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, ERANHIPALAM.P.O., KOZHIKODE-673006.

THE DEPUTY COMMISSIONER (APPEALS), STATE GOODS AND SERVICE TAX DEPARTMENT, NIRMAL ARCADE, ERANHIPALAM.P.O., KOZHIKODE-673006.

STATE TAX OFFICER, OFFICE OF THE DEPUTY COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, ERANHIPALAM.P.O., KOZHIKODE- 673006. GOVT.PLEADER SMT.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07.11.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P(C) No.29875/19

JUDGMENT Aggrieved by Ext.P1 assessment order for the assessment year 2011-2012 under the Kerala Value Added Tax Act, the petitioner has preferred Ext.P2 appeal, Ext.P2(a) stay petition and Ext.P2(b) delay condonation petition before the 2nd respondent. Ext.P3 is the demand notice. It is the case of the petitioner that even prior to considering the stay petition, recovery steps are taken by the respondents against the petitioner for recovery of the amounts confirmed by Ext.P1 assessment order. 2. I have heard the learned counsel appearing for the petitioner and also the learned Government Pleader appearing for the respondents. Taking note of the fact that the delay occasioned in filing the appeal before the 2nd respondent is only 100 days, I deem it appropriate to condone the same and direct the 2nd respondent to consider and pass reasoned orders on Ext.P2(a) stay petition within a period of one month from the date of receipt of a copy of this judgment, after hearing the petitioner. Recovery steps pursuant to Ext.P3 demand notice for recovery of amounts confirmed against the petitioner by Ext.P1 assessment order shall be kept in abeyance till such time as orders are passed by the 2nd respondent as directed above and communicated to the petitioner. The petitioner shall produce a copy of the writ petition together with a copy of this judgment, before the 2nd respondent, for further action. Sd/- A.K.JAYASANKARAN NAMBIAR

JUDGE

okb //True copy// P.S. to Judge

W.P(C) No.29875/19

APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE MODIFIED ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT AY-2011-2012 (KVAT) DATED 25.5.2019. EXHIBIT P2 TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT (2011- 12) DATED 22.10.2019. EXHIBIT P2 A TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT (2011- 12) DATED 22.10.2019. EXHIBIT P2 B TRUE COPY OF THE DELAY CONDONATION PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT (2011-12) DATED 22.10.2019. EXHIBIT P3 TRUE COPY OF THE DEMAND NOTICE ISSUED BY THE 3RD RESPONDENT DATED 10.10.2019.