Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS FRIDAY, THE 30TH DAY OF JUNE 2023 / 9TH ASHADHA, 1945 WP(C) NO. 21110 OF 2023 PETITIONER:
M/S. KNG SILKS & SAREES, LAXMI NIVAS, MARKET ROAD NORTH, KOMBARA JUNCTION, COCHIN, REP. BY ITS PARTNER, PRASHOBH K.P, S/O.
K.L.PADMANABHA PAI, KADALIKANDATHIL, LAXMI NIVAS, ADAYATH LANE, ELAMAKKARA, KOCHI ., PIN – 682026 BY ADVS.DINESH R.SHENOY P.ROHIT PREMANANDAN SHENOY SILESH S. PRABHU SAMBHU NARAYANAN S.
JOMOL PIUS RESPONDENTS:
1 THE DEPUTY COMMISSIONER (APPEALS), SGST DEPARTMENT, ERNAKULAM, COCHIN, PIN – 682014 2 DEPUTY COMMISSIONER (ARREAR RECOVERY), OFFICE OF THE JOINT COMMISSIONER, TAX PAYER SERVICES, STATE GST DEPARTMENT, SGST COMPLEX, PERUMANOOR P.O., PIN - 682015 SR GP SMT THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30.06.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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JUDGMENT Dated this the 30th day of June 2023 The writ petition is filed to direct the first respondent to consider and dispose of Ext.P10 appeal and P11 stay petition, expeditiously.
2. The petitioner’s case is that, aggrieved by Ext.P7 assessment order, the petitioner has preferred Ext.P10 appeal on 5.4.2023 before the first respondent.
With the appeal, petitioner has also preferred Ext.P11 stay petition. During the pendency of Exts.P10 and P11, the second respondent has issued Ext.P12 demand notice. The petitioner’s apprehension is that the respondents may enforce Ext.P12 during the pendency of Exts.P10 and P11. Hence, the writ petition.
3. Heard; Sri.Dinesh R. Shenoy, the learned counsel appearing for the petitioner and Smt.Thushara
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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.P11 stay petition is already pending consideration in Ext.P10 appeal, I deem it appropriate to direct the first respondent to consider and dispose of Ext.P11 within a time period.
Resultantly, I dispose of the writ petition in the following manner:
(i) The first respondent is directed to consider and dispose of Ext.P11 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 a conditional order of stay, he shall state reasons for the same.
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(iii) Until such time orders are passed on Ext.P11, all further proceedings pursuant to Exts.P7 and P12 shall stand deferred.
sd/- C.S.DIAS JUDGE jes
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APPENDIX OF WP(C) 21110/2023 PETITIONER’S EXHIBITS:
Exhibit P1 TRUE PHOTOCOPY OF PARTNERSHIP DEED OF PETITIONER FIRM DATED 31/3/2009.
Exhibit P2 TRUE PHOTOCOPY OF CERTIFICATE OF REGISTRATION DATED 27/5/2017 UNDER THE KVAT RULES.
Exhibit P3 TRUE PHOTOCOPY OF CERTIFICATE OF REGISTRATION DATED 21/9/2017 UNDER THE GST ACT.
Exhibit P4 TRUE PHOTOCOPY OF K VAT RETURN OF THE PETITIONER FOR THE YEAR 2016 - 2017 DATED 25/5/2017.
Exhibit P5 TRUE PHOTOCOPY OF AUDIT STATEMENT FOR 2016-17 OF THE PETITIONER FIRM.
Exhibit P6 TRUE PHOTOCOPY OF PRINT RETURN OF MONTHLY ASSESSMENT RETURNS FILED BY THE PETITIONER FIRM FOR THE YEAR 2016-17.
Exhibit P7 TRUE
PHOTOCOPY
OF
ASSESSMENT
ORDER NO.32071505635/2016-17 DATED 28/2/2019 ISSUED BY THE STATE TAX OFFICER, FIRST CIRCLE, ERNAKULAM.
Exhibit P8 TRUE PHOTOCOPY OF E CHALLAN EVIDENCING PAYMENT OF AMOUNT UNDER THE AMNESTY SCHEME DATED 28/11/2020, TOGETHER WITH E RECEIPT.
Exhibit P9 TRUE PHOTOCOPY OF LETTER DATED 20/1/2021.
Exhibit P10 TRUE PHOTOCOPY OF AN APPEAL DATED 5/4/2023 FILED BEFORE THE FIRST RESPONDENT BY THE PETITIONER WITH RECEIPT.
Exhibit P11 TRUE PHOTOCOPY OF STAY PETITION FILED BEFORE THE FIRST RESPONDENT, WITH RECEIPT.
Exhibit P12 TRUE PHOTOCOPY OF DEMAND NOTICE DATED 1/6/2023 SERVED ON 13/6/2023 ISSUED BY THE 2ND RESPONDENT.