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IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. FRIDAY, THE 20 TH DAY OF JANUARY 2023 / 30TH POUSHA, 1944 WP(C) NO. 1951 OF 2023 PETITIONER: 1 SPACE MAKERS ROOFING SYSTEM (INDIA) PVT. LTD V/132, MUKUTTA, PERAKAM, CHAVAKKAD, THRISSUR DISTRICT, PRESENTLY AT NO.4, BEHIND THAMBU HIGHER SECONDARY SCHOOL, VEERAPANDI VILLAGE, PRESS COLONY P.O., COIMBATORE, PIN – 641019 REPRESENTED BY ITS DIRECTOR, SMT. GISHA., AGED 38 YEARS BY ADVS.
P.V.SOBHANA R.MURALEEDHARAN RESPONDENTS: 1 THE STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT, CHAVAKKAD, THRISSUR DISTRICT., PIN - 680506 THE DEPUTY COMMISSIONER (APPEALS) STATE GOODS AND SERVICES TAX DEPARTMENT, TAX COMPLEX, POOTHOLE, THRISSUR., PIN - 680004 THE DEPUTY TAHSILDAR (REVENUE RECOVERY) TALUK OFFICE, CHAVAKKAD, THRISSUR., PIN - 680121 ADV. K B SONY, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
20.01.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
JUDGMENT
Dated this the 20 th day of January, 2023 The petitioner suffered Ext.P1 order of assessment under the provisions of the Kerala Value Added Tax Act for the assessment year 2013-14. Being aggrieved by
Ext.P1, the petitioner filed an appeal before the First Appellate Authority (the second respondent), who by
Ext.P2 order granted relief to the petitioner and directed the Assessing Officer to pass fresh orders on the basis of
the findings in Ext.P2 order.
2. Learned counsel for the petitioner states that no order has been passed pursuant to the directions of the Appellate Authority in Ext.P2 and in the meanwhile, the petitioner has been issued with proceedings under the Revenue Recovery Act for recovering the amounts due under Ext.P1 order of assessment together with interest payable thereon. He prays that till fresh orders are passed by the Assessing Authority, the revenue recovery proceedings may be kept in abeyance.
3. Heard the learned Government Pleader also.
4. Having regard to the facts and circumstances of the case and considering the limited nature of relief now sought for by the petitioner and having regard to the fact that fresh orders have not been passed pursuant to
Ext.P2 order of the First Appellate Authority, I am of the view that the relief sought for by the petitioner can be granted.
Accordingly, this writ petition is disposed of directing that the revenue recovery proceedings initiated against the petitioner to recover amounts due under Ext.P1 order of assessment shall be kept in abeyance and further recovery proceedings, if any, shall be continued against the petitioner only after fresh orders are passed by the Assessing Authority pursuant to Ext.P2 order and duly communicated to the petitioner.
Sd/- GOPINATH P.
JUDGE
APPENDIX OF WP(C) 1951/2023 PETITIONER’S EXHIBITS: EXHIBIT P1 A TRUE COPY OF THE ASSESSMENT ORDER ORDER NO, 32081122708/2013-14 DATED 30-11-2018. PASSED BY THE 1ST RESPONDENT.
EXHIBIT P2 A TRUE COPY OF THE ORDER KVAT APPEAL NUMBER :146/22 PASSED BY THE 2ND RESPONDENT.
EXHIBIT P3 A TRUE COPY OF THE NOTICE RR NO.2022/8036/08 SERVED, DATED 30.12.2022. RESPONDENTS' EXHIBITS:NIL TRUE COPY
P.A. TO JUDGE
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