In this writ petition, the High Court directed the Third Respondent (KVAT) to decide the pending stay petition within two months and kept coercive recovery proceedings in abeyance pending that decision.
Direction to the Third Respondent to pass orders on the stay petition within two months; coercive proceedings kept in abeyance.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
MONDAY, THE 6TH DAY OF JUNE 2022 / 16TH JYAISHTA, 1944
WP(C) NO. 18227 OF 2022
PETITIONER:
M/S.ABB INDIA LIMITED
6TH FLOOR, NEAR SEZ, SEAPORT AIRPORT ROAD, KAKKANAD,
KOCHI- 682030, REPRESENTED BY IT'S COUNTRY TAX MANAGER
MR. JAYANATA KUMAR CHATTERJEE.
BY ADV. LATHA K.
RESPONDENTS:
1 STATE OF KERALA REPRESENTED BY CHIEF SECRETARY TO THE GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM, 695001.2 THE ASSISTANT COMMISSIONER (WC & LT) O/O. THE DEPUTY COMMISSIONER, COMMERCIAL TAXES DEPT, CLASS TOWER, 2ND FLOOR, OLD RAILWAY STATION ROAD, ERNAKULAM- 682019.3 THE SECRETARY, KVAT APPELLATE TRIBUNAL, ERNAKULAM 682019.4 THE DEPUTY COMMISSIONER OF STATE TAX, GST DEPARTMENT OF KERALA, CIVIL STATION, KAKKANAD, ERNAKULAM- 682030.BY SMT. JASMIN M. M.(GP)
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR
ADMISSION ON 06.06.2022, THE COURT ON THE SAME DAY
DELIVERED THE FOLLOWING:
W.P.(C) NO.18227 OF 2022
2
GOPINATH P., J.
= = = = = = = = = = = = = = = = = W.P.(C) No.18227 of 2022
= = = = = = = = = = = = = = = = = = Dated this the 06th day of June, 2022
JUDGMENT
Aggrieved by Ext.P5 order of assessment relating to assessment year 2014-2015, petitioner has preferred a second appeal before the 3rd respondent, a copy of which is produced as Ext.P7. A petition for stay of proceedings pursuant to the assessment order has also been filed as Ext.P8. Petitioner apprehends coercive proceedings to be effected even before the petition for stay is considered. Hence this writ petition.
The writ petition is disposed of as above.
Sd/GOPINATH P. JUDGE
nk
W.P.(C) NO.18227 OF 2022
3
APPENDIX OF WP(C) 18227/2022
PETITIONER EXHIBITS
Exhibit P1THE TRUE COPY OF THE PENALTY ORDER
NO.VCR-IV/399/ 2017-18 (2014-15) DATED
18.08.2018IMPOSINGPENALTYOF
RS.25,21,635/- ISSUED BY THE INT.
OFFICER, SQUAD NO. IV, THRISSUR TO THE
PETITIONER.
Exhibit P1ATHE TRUE COPY OF THE PENALTY ORDER
NO.VCR-IV/400/ 2017-18 (2014-15) DATED
18.08.2018IMPOSINGPENALTYOF
RS.32,32,547- ISSUED BY THE INT. OFFICER,
SQUAD NO. IV, THRISSUR TO THE PETITIONER.
Exhibit P2THE TRUE COPY OF THE FIRST APPELLATE
ORDER DATED 28.03.2022 ISSUED BY THE
JOINT COMMISSIONER (APPEALS)III, SGST
ERNAKULAM TO THE PETITIONER.
Exhibit P3THE TRUE COPY OF THE SECOND APPEAL FILED
BY THE PETITIONER AGAINST THE ORDER
IMPOSING PENALTY OF RS.25,21,635/-.
Exhibit P3ATHE TRUE COPY OF THE SECOND APPEAL FILED
BY THE PETITIONER AGAINST THE ORDER
IMPOSING PENALTY OF RS. 32,32,547/-.
Exhibit P4THE TRUE COPY OF THE STAY ORDER IN T.A
(VAT) NOS.780/2019 & 781/2019 DATED
04.02.2021 ISSUED BY THE KVAT APPELLATE
TRIBUNAL, ERNAKULAM.
Exhibit P5THETRUECOPYOFTHEORDER
NO.32072097464/2014-15 DATED 15.03.2021
ISSUED BY THE DEPUTY COMMISSIONER (W.C),
ERNAKULAM TO THE PETITIONER COMPANY BY
DEMANDING RS.52,03,976/-.
Exhibit P5ATHE TRUE COPY OF THE REVENUE RECOVERY
NOTICE ISSUED BY THE FOURTH RESPONDENT TO
THE PETITIONER DATED 21-12-2021 BASED ON
P5 ASSESSMENT ORDER.
W.P.(C) NO.18227 OF 2022
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Exhibit P6THE TRUE COPY OF THE FIRST APPELLATE
ORDER NO KVAT 51/2022 DATED 28.03.2022
ISSUED BY THE JOINT COMMISSIONER
(APPEAL), ERNAKULAM AGAINST THE EXHIBIT
P5 ORDER.
Exhibit P7THE TRUE COPY OF THE SECOND APPEAL FILED
BY THE PETITIONER BEFORE THE KVAT
APPELLATE TRIBUNAL, ERNAKULAM, AGAINST
THIS EXHIBIT P6 FIRST APPELLATE ORDER.
Exhibit P8THE TRUE COPY OF THE STAY PETITION FILED
BY THE PETITIONER BEFORE THE KVAT
APPELLATE TRIBUNAL, ERNAKULAM IN EXHIBIT
P7 APPEAL.
1 issue framed by the court
Whether to direct the appellate tribunal to decide the stay petition pending and keep coercive proceedings in abeyance.
M/S.ABB INDIA LIMITED
STATE OF KERALA
THE ASSISTANT COMMISSIONER (WC & LT)
THE SECRETARY, KVAT APPELLATE TRIBUNAL
THE DEPUTY COMMISSIONER OF STATE TAX, GST DEPARTMENT
Gopinath P.
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court