Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS FRIDAY, THE 15TH DAY OF DECEMBER 2023 / 24TH AGRAHAYANA, 1945 WP(C) NO. 42250 OF 2023 PETITIONER:
M/S ARANHIKKAL GRANITE UNIT PATHAPPIRIYAM, EDAVANNA, MALAPPURAM DISTRICT, REPRESENTED BY ITS MANAGING PARTNER., PIN - 676123 BY ADVS.
LATHA ANAND S.VISHNU (ARIKKATTIL) SIDHARTH P.S.
RESPONDENTS:
1 THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL ADDITIONAL BENCH, KOZHIKODE (NOW DESIGNATED AS STATE TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH), CHEROOTY ROAD, KOZHIKODE, REPRESENTED BY ITS REGISTRAR., PIN - 673032 2 THE DEPUTY COMMISSIONER (APPEALS) - I STATE GOODS AND SERVICE TAX DEPARTMENT, KOZHIKODE, NIRMAL ARCADE BUILDING, ERANHIPALAM (PO), KOZHIKODE., PIN - 673006 3 THE ASSISTANT COMMISSIONER SPECIAL CIRCLE, STATE GST DEPARTMENT, MALAPPURAM, CIVIL STATION, MALAPPURAM,, PIN - 676505 OTHER PRESENT:
GOVERNMENT PLEADER -SMT RESHMITHA RAMACHANDRAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15.12.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 42250 OF 2023 2 Dated this the 15th day of December, 2023 JUDGMENT The writ petition is filed to direct the first respondent to consider and dispose of Exts.P3 appeal and Ext.P4 stay petition within a time period fixed by this Court.
2. Aggrieved by Ext.P1 order, the petitioner had preferred an appeal before the second respondent.
However, the appeal was dismissed by Ext.P2 order.
Challenging Ext.P2 order, the petitioner has preferred Ext.P3 appeal and Ext.P4 stay petition before the first respondent. The petitioner is apprehensive that, during the pendency of Exts.P3 and P4, the respondents may enforce Ext.P1. Hence, the writ petition.
3. Heard; Smt. Latha Anand, the learned counsel appearing for the petitioner and Smt.Reshmitha
WP(C) NO. 42250 OF 2023 3 Ramachandran, the learned Government Pleader appearing for the respondents.
4. Having considered the pleadings and materials on record and taking note of the fact that Ext.P4 stay petition is pending consideration before the first respondent, I deem it appropriate to dispose of the writ petition in the following manner:- (i) The first respondent is directed to consider and dispose of Ext.P4 stay petition, in accordance with law and as expeditiously as possible, at any rate within a period of three months from the date of receipt of a certified copy of the judgment, after affording the petitioner an opportunity of being heard.
(ii) If the first respondent proposes to pass a conditional order of stay, he shall state reasons for the same.
(iii) Until such time orders are passed on Ext.P4
WP(C) NO. 42250 OF 2023 4 stay petition, all further proceedings pursuant to Ext.P1 shall stand deferred.
Sd/- rmm15/12/2023 C.S.DIAS, JUDGE
WP(C) NO. 42250 OF 2023 5 APPENDIX OF WP(C) 42250/2023 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE ORDER PASSED BY THE 3RD RESPONDENT DATED 20/03/2019 ALONG WITH NOTICE OF FINAL ASSESSMENT AND DEMAND Exhibit P2 TRUE COPY OF THE ORDER DATED 31/01/2020 PASSED BY THE 2ND RESPONDENT Exhibit P3 TRUE COPY OF THE MEMORANDUM OF APPEAL IN VAT APPEAL NO. 142 OF 2020 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT Exhibit P4 TRUE COPY OF THE STAY PETITION ALONG WITH THE AFFIDAVIT DATED 09/10/2023 IN VAT APPEAL NO. 142 OF 2020