Disposed

V.Jayachandran Pillai, v. the State Tax Officer (Wc)

Kerala HC10 Jan 2020WP(C)/480/2020

Case brief

AI extract

What is this about?

In a commercial dispute concerning GST assessments, the High Court ordered the appellate authority to decide pending delay and stay applications within two months, directing a stay on coercive recovery proceedings until such orders are passed.

What did the court decide?

The appellate authority must decide stay and delay condonation applications within two months; coercive recovery proceedings are to be stayed until then.

V.Jayachandran Pillai, Vs the State Tax Officer (Wc) — Consumer Protection | Kerala HC (2020)

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IN THE HIGH COURT OF KERALA AT ERNAKULAM

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PRESENT

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THE HONOURABLE MR. JUSTICE ALEXANDER THOMAS

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FRIDAY, THE 10TH DAY OF JANUARY 2020 / 20TH POUSHA, 1941

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WP(C).No.480 OF 2020(H)

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PETITIONER/S:

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V.JAYACHANDRAN PILLAI, AGED 76 YEARS PROPRIETOR, M/S.J.C.CONSTRUCTIONS, SARITHA BHAVAN, PULIYATHUMUKKU, AYATHIL P.O., KOLLAM DISTRICT.

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BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON

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RESPONDENT/S:

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1 THE STATE TAX OFFICER (WC), SGST DEPARTMENT, KOLLAM- 691001.

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2 THE DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, KOLLAM- 691001.

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OTHER PRESENT:

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SMT.JASMINE.M.M, GOVT.PLEADER

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THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10.01.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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WP(C).No.480 OF 2020(H)

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ALEXANDER THOMAS, J. ----------------------------------------W.P.(C.) No. 480 of 2020

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Dated this the 10^th day of January, 2020

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JUDGMENT

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Against Exts.P1, P1(a) and P1(b) assessment orders issued by the 1^st respondent, the petitioner has filed Exts.P2, P2(a) and P2(b) and Exts.P3, P3(a) and P3(b) stay applications in the abovesaid appeals before the 2^nd respondent. The petitioner's grievance is that during the pendency of the stay petitions, coercive recovery proceedings have been initiated by the assessing authority for recovery of the disputed amounts.

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Heard Sri.Harisankar V.Menon, learned counsel appearing for

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the petitioner and Smt.M.M.Jasmine, learned Government Pleader appearing for the respondents.

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After hearing both sides and after taking note of the facts and circumstances of the case, it is ordered in the interest of justice that the 2^nd respondent shall take up the matters in Exts.P3, P3(a) and P3(b) stay application filed in Exts.P2, P2(a) and P2(b) appeals and after affording reasonable opportunity of being heard to the petitioner through their authorised representative/ counsel, if any, shall pass orders on those applications without much delay, preferably within a period of two months from the date of production of a certified copy of this judgment. Until

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WP(C).No.480 OF 2020(H)

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orders are thus passed on the abovesaid delay condonation and stay application, further coercive steps for enforcement of the impugned order will be kept in abeyance.

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With these observations and directions, the above Writ Petition (Civil) stands finally disposed of.

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Sd/-

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ALEXANDER THOMAS, JUDGE

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SKS

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WP(C).No.480 OF 2020(H)

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APPENDIX

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PETITIONER'S/S EXHIBITS:

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EXHIBIT P1	COPY OF ORDER FOR THE YEAR 2	ISSUED 011-12,	BY THE 1ST RESPONDENT DATED 28.02.2019.
EXHIBIT P1(A)	COPY OF ORDER FOR THE YEAR 2	ISSUED 012-13,	BY THE 1ST RESPONDENT DATED 28.02.2019.
EXHIBIT P1(B)	COPY OF ORDER FOR THE YEAR 2	ISSUED 013-14,	BY THE 1ST RESPONDENT DATED 28.02.2019.
EXHIBIT P2	COPY OF APPEAL BEFORE THE 2ND 2011-12 DATED	FILED RESPON 21.08.2	BY THE PETITIONER DENT FOR THE YEAR 019.
EXHIBIT P2(A)	COPY OF APPEAL BEFORE THE 2ND 2012-13 DATED	FILED RESPON 21.08.2	BY THE PETITIONER DENT FOR THE YEAR 019.
EXHIBIT P2(B)	COPY OF APPEAL BEFORE THE 2ND 2011-12 DATED	FILED RESPON 21.08.2	BY THE PETITIONER DENT FOR THE YEAR 019.
EXHIBIT P3	COPY OF STAY P PETITIONER BEF THE YEAR 2011-	ETITION ORE THE 12, DAT	FILED BY THE 2ND RESPONDENT FOR ED 21.08.2019.
EXHIBIT P3(A)	COPY OF STAY P PETITIONER BEF THE YEAR 2012-	ETITION ORE THE 13, DAT	FILED BY THE 2ND RESPONDENT FOR ED 21.08.2019.
EXHIBIT P3(B)	COPY OF STAY P PETITIONER BEF THE YEAR 2013-	ETITION ORE THE 14, DAT	FILED BY THE 2ND RESPONDENT FOR ED 21.08.2019.

V.Jayachandran Pillai, v. the State Tax Officer (Wc)

Case brief

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V.Jayachandran Pillai, v. the State Tax Officer (Wc)

Case brief

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