Held that revenue recovery steps must be kept in abeyance until disposal of the pending rectification petition filed in December 2022 against the assessment order.
Direction to dispose of the rectification petition within two months and keep revenue recovery steps in abeyance.
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IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE T.R.RAVI
FRIDAY, THE 17TH DAY OF FEBRUARY 2023 / 28TH MAGHA, 1944
WP(C) NO. 1704 OF 2023
PETITIONER:
M/S.FRIENDS CASHEWS AGED 67 YEARS NEDUMPANA P.O, KOLLAM, PIN – 691 576 REPRESENTED BY ITS MANAGING PARTNER, RAJAN ABRAHAM,
BY ADVS. V.DEVANANDA NARASIMHAM M.FASALUDEEN
RESPONDENTS:
DR. THUSHARA JAMES, SR.GP.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17.02.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 1704 OF 2023
2
T.R.RAVI, J.
----------------------------------------
WP (C) No.1704 of 2023
Dated this the 17thday of February, 2023
JUDGMENT
The grievance of the petitioner is that revenue recovery
steps have been initiated while Ext.P6 rectification petition
filed against the assessment order is pending consideration
from December, 2022. The Senior Government Pleader on
instructions submits that the original assessment was
completed on 20.03.2020 and appeal filed against the said
assessment was rejected on 18.12.2021. It is thereafter that
the rectification application has been filed on 20.12.2022.
Since a rectification application is pending, interest of justice
will be served if the same is directed to be disposed of keeping
the revenue recovery steps in abeyance.
The writ petition is hence disposed of directing the 1st
respondent to consider and pass orders on Ext.P6 rectification
WP(C) NO. 1704 OF 2023
3
petition after hearing the petitioner, at the earliest, at any rate
within two months from the date of receipt of a copy of this
judgment. The revenue recovery steps initiated shall be kept in
abeyance till the disposal of the rectification application.
Sd/-
T.R.RAVI
JUDGE
sn
WP(C) NO. 1704 OF 2023
4
APPENDIX OF WP(C) 1704/2023
PETITIONER'S EXHIBITS
| Exhibit-P1 | TRUE COPY OF ANNUAL RETURN E-FILED ON 10-09-15 THROUGH KVATIS FOR THE YEAR 2013-14. |
|---|---|
| Exhibit-P2 | TRUE COPY OF THE HIGH SEA SALE INVOICE DATED 24-12- 13 ISSUED TO M/S. JANA CASHEW PROCESSING ENTERPRISES, WEST BENGAL FOR RS.68,03,145/- BY THE PETITIONER ALONG WITH CONNECTED DOCUMENTS TO PROVE HIGH SEA SALES. |
| Exhibit-P3 | TRUE COPY OF THE MONTHLY RETURN E-FILED ON 01-08-14 ALONG WITH PURCHASE & SALES STATEMENT FOR THE RETURN PERIOD JANUARY, 2014 BY THE PETITIONER IN KVATIS. |
| Exhibit-P4 | TRUE COPY OF CST ASSESSMENT ORDER DATED 20-03-20 FOR THE YEAR 2013-14 PASSED BY 1ST RESPONDENT ON THE PETITIONER. |
| Exhibit-P5 | TRUE COPY OF THE 1ST APPELLATE ORDER DATED 18-12-21 FOR THE YEAR 2013-14 PASSED BY 1ST APPELLATE AUTHORITY ON THE PETITIONER. |
| Exhibit-P6 | TRUE COPY OF THE RECTIFICATION APPLICATION DATED 17-12-22 FOR THE YEAR 2013-14 FILED U/S 66 READ WITH SEC.9 OF THE CST ACT DULY ACKNOWLEDGED BY 1ST RESPONDENT ON 20-12-22. |
| Exhibit-P7 | TRUE COPY OF FORM 1 NOTICE ISSUED U/S 7 OF THE RR ACT DATED 25-02-22 AND FORM 10 NOTICE ISSUED U/S 34 DATED 26-02-22 ISSUED BY 2ND RESPONDENT TO THE PETITIONER FOR THE YEAR 2013-14 . |
| RESPONDENT'S EXHIBITS | : NIL |
| //TRU | E COPY// PA TO JUDGE |
1 issue framed by the court
Whether revenue recovery steps should be kept in abeyance pending disposal of a pending rectification application filed under Section 66 read with Section 9 of the CST Act.
1 provisions across 1 enactments
M/s. Friends Cashews
Assistant Commissioner-III, Kollam
Deputy Tahsildar, Kollam
T.R. Ravi
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court