Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS WEDNESDAY, THE 23RD DAY OF AUGUST 2023 / 1ST BHADRA, 1945 WP(C) NO. 28119 OF 2023 PETITIONER/S:
ARTECH REALTORS PVT. LTD THYCAUD, THIRUVANANTHAPURAM. REPRESENTED BY ITS MANAGING DIRECTOR SRI.T.S. ASOK., PIN - 695014 BY ADVS.
S.ANIL KUMAR (TRIVANDRUM) RAHUL A.
M.RAJAGOPAL RESPONDENT/S:
1 THE INTELLIGENCE OFFICER (I.B.)-I STATE GST DEPARTMENT, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM., PIN - 695002 2 THE DEPUTY COMMISSIONER OF STATE TAX (APPEALS) STATE GST DEPARTMENT, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM., PIN - 695002 3 THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL ADDITIONAL BENCH, SASTHAMANGALAM, THIRUVANANTHAPURAM.
REPRESENTED BY ITS ASST. SECRETARY., PIN - 695010 4 THE DEPUTY COMMISSIONER (ARREAR RECOVERY) TAX PAYER SERVICES, STATE GST DEPARTMENT, KARAMANA, THIRUVANANTHAPURAM., PIN - 695002 OTHER PRESENT:
SR GP SMT THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23.08.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 28119 OF 2023 2 JUDGMENT The writ petition is filed to direct the 3rd respondent -Appellate Tribunal- 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 and Ext.P2 appeal order, the petitioner has preferred Ext.P3 appeal along with Ext.P4 stay petition before the 3rd respondent on 18.08.2023. In the meantime, the 4th respondent has issued Ext.P5 notice. The petitioner is apprehensive that Exts.P1 and P2 may be enforced during the pendency of Exts.P3 and P4. Hence, the writ petition.
3. Heard; Sri.S.Anilkumar, the learned Counsel appearing for the petitioner and Smt.Thushara James, the learned Senior 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 3rd respondent, I deem it appropriate to direct the 3rd respondent to consider and
WP(C) NO. 28119 OF 2023 3 dispose the same, immediately.
Resultantly, I order the writ petition as follows:
(i) The 3rd 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) It is made clear that if the 3rd respondent proposes to pass any conditional interim 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 to Exts.P1, P2 and P5 shall stand deferred.
Sd/-
C.S.DIAS JUDGE rkc/23.08.23
WP(C) NO. 28119 OF 2023 4 APPENDIX OF WP(C) 28119/2023 PETITIONER EXHIBITS Exhibit P1 A COPY OF THE ORDER NO: CR-38/2015-16(2012- 13)/B2/STO(IB)-II/TVPM DATED 04-12-2018 ISSUED BY THE 1ST RESPONDENT Exhibit P2 A COPY OF THE ORDER IN KVATA-514/19 DATED 31-12-2019 ISSUED BY THE 2ND RESPONDENT Exhibit P3 A COPY OF THE APPEAL MEMORANDUM DATED 18- 08-2023 AGAINST EXT.P2 ORDER.
Exhibit P4 A COPY OF THE STAY PETITION DATED 18-08- 2023 FILED IN EXT.P3 APPEAL Exhibit P5 A COPY OF THE NOTICE DATED 03-08-2023 ISSUED BY THE 4TH RESPONDENT