Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS TUESDAY, THE 12TH DAY OF DECEMBER 2023 / 21ST AGRAHAYANA, 1945 WP(C) NO. 41668 OF 2023 PETITIONER/S:
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 JOINT COMMISSIONER (APPEALS) - I STATE GOODS AND SERVICE TAX DEPARTMENT, KOZHIKODE, NIRMAL ARCADE BUILDING, ERANHIPALAM (PO), KOZHIKODE, PIN - 673006 3 THE DEPUTY COMMISSIONER-1 SPECIAL CIRCLE, STATE GST DEPARTMENT, MALAPPURAM, CIVIL STATION, MALAPPURAM,, PIN - 676505 OTHER PRESENT:
GOVT.PLEADER SMT.JASMINE M.M THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12.12.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
w.p (c) 41668 OF 2023 2 JUDGMENT The writ petition is filed to direct the first respondent to consider and dispose of Ext P3 appeal and Ext P4 stay petition, expeditiously and until such time to defer further proceedings pursuant to Exts P1 and P2 orders.
2.
The petitioner’s case is that aggrieved by Ext P1 assessment order, the petitioner had preferred an appeal before the second respondent. 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 and has filed Ext P4 stay petition in the appeal. The petitioner apprehends that during the pendency of Exts P3 and P4, the respondents may enforce Ext P1 assessment order. Hence, the writ petition.
w.p (c) 41668 OF 2023 3 3.
Heard; Smt.Latha Anand, the learned counsel 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 in Ext P3 appeal, 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 this judgment, after affording the petitioner an opportunity of being heard.
(ii) Needless to mention that, if the first respondent proposes to pass any conditional order of stay, he shall state the reasons for the same.
w.p (c) 41668 OF 2023 4 (iii) Until such time orders are passed on Ext P4 stay petition, all further proceedings pursuant to Ext P1 assessment order shall stand deferred.
ma/12.12.2023 Sd/-C.S.DIAS, JUDGE
w.p (c) 41668 OF 2023 5 APPENDIX OF WP(C) 41668/2023 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE ORDER DATED 18/08/2020 ALONG WITH NOTICE OF FINAL ASSESSMENT AND DEMAND Exhibit P2 TRUE COPY OF THE ORDER DATED 25/01/2021 PASSED BY THE 2ND RESPONDENT Exhibit P3 TRUE COPY OF THE MEMORANDUM OF APPEAL IN TA(VAT) APPEAL NO. 133 OF 2021 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT Exhibit P4 TRUE COPY OF THE STAY PETITION ALONG WITH THE AFFIDAVIT DATED 25/09/2023 IN TA(VAT) APPEAL NO. 133 OF 2021