OJIN BAKES, V. THE COMMERCIAL TAX OFFICER,

WP(C)/20919/2022

AI Insights

M/s. Ojin Bakes, represented by its managing partner A.K. Junais and counsel N. Muraleedharan Nair, filed a writ petition challenging the prohibitory orders issued against them by the Deputy Commissioner of State Tax, Kerala. These orders were issued while the petitioner had pending review and stay petitions regarding assessment orders for the years 2011-2012, 2012-2013, and 2014-2015, which had been confirmed by the Tribunal. The petitioner argued that the coercive actions should be paused until the Tribunal reviewed their stay petitions, which were scheduled for consideration on 21-07-2022. The Government Pleader, Smt. Jasmin M.M., represented the respondents.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 691769 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 15-07-2022
• Assessment Year: misc
• Laws Referred To: Kerala Value Added Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JASMIN
• Assessee Lawyers: N NAIR
• Keywords: Assessment Order; Coercive Steps; Prohibitory order; Review petition; Stay Petition
• Section: 143(3)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. FRIDAY, THE 15TH DAY OF JULY 2022 / 24TH ASHADHA, 1944 WP(C) NO. 20919 OF 2022 PETITIONER: M/S. OJIN BAKES, DHANA PLAZA, WEST NADAKKAVU, KOZHIKODE, REPRESENTED BY ITS MANAGING PARTNER, A.K. JUNAISE. BY ADV N.MURALEEDHARAN NAIR RESPONDENTS: 1 THE COMMERCIAL TAX OFFICER, 2ND CIRCLE, COMMERCIAL TAXES, KOZHIKODE 673 006. 2 THE KERALA VALUE ADDED TAX/AGRICULTURAL INCOME TAX AND SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, KOZHIKODE 673 006. 3 THE DEPUTY COMMISSIONER OF STATE TAX, STATE GOODS SERVICE TAX DEPARTMENT, KERALA, KOZHIKODE 673 006. ADV. SMT. JASMIN M.M., GOVT. PLEADER. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15.07.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P (C) No.20919/2022 -2- J U D G M E N T Petitioner suffered Exts.P1 to P3 assessment orders for the years 2011-2012, 2012- 2013 and 2014-2015. The assessment orders were confirmed by the first appellate authority and the petitioner approached the Tribunal, which again confirmed the assessment orders through Ext.P4 to P6 orders. The petitioner has sought review of the orders of the Tribunal through Exts.P7 to P9 petitions and has also filed Exts.P10 to P12 stay petitions in the review petitions. The petitioner has approached this court being aggrieved by the fact that pending consideration of the review petitions preferred by the petitioner along with the stay petitions, Exts.P13 to P15 prohibitory orders are issued to the petitioner. 2. The learned counsel appearing for the petitioner submits that the review petitions along with the stay petitions are listed for consideration on 21-07-2022. It is submitted that pending consideration of the matter by the Tribunal the coercive steps against the petitioner are liable to 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 fact that the review petitions and the stay petitions are listed before the Tribunal on 21-07- 2022, this writ petition is disposed of directing the Tribunal to consider and pass orders on Exts.P10, P11 and P12 stay petitions filed in Exts.P7 to P9 review petitions or on the review petitions on 21-07-2022 itself. Till such time as orders are passed as above further coercive steps against the petitioner shall be kept in abeyance. Sd/- GOPINATH P. JUDGE AMG W.P (C) No.20919/2022 -3- APPENDIX OF WP(C) 20919/2022 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12 DATED 07.06.2017. Exhibit P2 TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13 DATED 22.08.2016. Exhibit P3 TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 DATED 01.02.2017. Exhibit P4 TRUE COPY OF THE TRIBUNAL ORDER PASSED BY THE 2ND RESPONDENT FOR THE YEAR 2011-12 DATED 13.01.2020. Exhibit P5 TRUE COPY OF THE TRIBUNAL ORDER PASSED BY THE 2ND RESPONDENT FOR THE YEAR 2012-13 DATED 27.01.2021. Exhibit P6 TRUE COPY OF THE TRIBUNAL ORDER PASSED BY THE 2ND RESPONDENT FOR THE YEAR 2014-15 DATED 27.01.2021. Exhibit P7 TRUE COPY OF THE REVIEW PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2011-12 DATED 15.03.2022. Exhibit P8 TRUE COPY OF THE REVIEW PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2012-13 DATED 15.03.2022. Exhibit P9 TRUE COPY OF THE REVIEW PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2014-15 DATED 15.03.2022. Exhibit P10 TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2011-12 DATED 17.05.2022. Exhibit P11 TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2012-13 DATED 17.05.2022. Exhibit P12 TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2014-15 DATED 17.05.2022. W.P (C) No.20919/2022 -4- Exhibit P13 TRUE COPY OF THE PROHIBITORY ORDER ISSUED BY THE 3RD RESPONDENT TO M/S. HDFC BANK, CALICUT TO FREEZING THE BANK ACCOUNT OF THE PETITIONER DATED 23.05.2022. Exhibit P14 TRUE COPY OF THE PROHIBITORY ORDER ISSUED BY THE 3RD RESPONDENT TO M/S. SOUTH INDIAN BANK, CALICUT FREEZING THE BANK ACCOUNT OF THE PETITIONER DATED 02.06.2022. Exhibit P15 TRUE COPY OF THE LETTER ISSUED BY THE 3RD RESPONDENT TO M/S. HDFC BANK, CALICUT DATED 02.06.2022. "