Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS WEDNESDAY, THE 13TH DAY OF DECEMBER 2023 / 22ND AGRAHAYANA, 1945 WP(C) NO. 41687 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:
GP SMT JASMINE M M THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.12.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C)No.41687/2023 -:2:- Dated this the 13th day of December, 2023
J U D G M E N T The writ petition is filed, inter-alia, to direct the first respondent to consider and dispose of Ext P3 appeal and Ext P4 stay petition, expeditiously.
2.
The petitioner’s case is that, aggrieved by Ext P1 assessment order, they had filed an appeal before the second respondent. However, the second respondent had dismissed the appeal by Ext P2 order.
Challenging Ext P2 order, the petitioner has preferred Ext P3 appeal before the first respondent, along with Ext P4 stay petition. The petitioner is apprehensive that, during the pendency of Exts P3 & P4, the respondents may implement Ext P1 order. Hence, the writ petition.
3.
Heard; Smt.Latha Anand, the learned counsel
W.P.(C)No.41687/2023 -:3:- appearing for the petitioner and Smt Jasmine M M, 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 10 days from the date of receipt of a certified copy of this judgment, after affording the petitioner an opportunity of being heard.
(ii) Needless to mention, if the first respondent proposes to pass any conditional order of stay, he shall state reasons for the same.
(iii) Until such time orders are passed on Ext P4 stay petition, all further proceedings pursuant
W.P.(C)No.41687/2023 -:4:- to Ext P1 order shall stand deferred.
Sd/- C.S.DIAS,JUDGE DST/13.12.23 //True copy// P.A. To Judge
W.P.(C)No.41687/2023 -:5:- APPENDIX PETITIONER EXHIBITS EXHIBIT P1 TRUE
COPY
OF
THE ORDER.NO.32100443302-C/2009-10(CST) DATED 28/02/2019 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. 120 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. 120 OF 2020 RESPONDENTS EXHIBITS : NIL