Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS TUESDAY, THE 27TH DAY OF JUNE 2023 / 6TH ASHADHA, 1945 WP(C) NO. 20942 OF 2023 PETITIONER:
M/S. SILPI CONSTRUCTIONS & CONTRACTORS ATHIRAMPUZHA, KOTTAYAM DISTRICT. REPRESENTED BY ITS MANAGING PARTNER BERTHALO FERNANDEZ, S/O. FRANCIS A, RESIDING AT EXPRESS ESTATE, FLAT NO. 10F, KALOOR, KOCHI - 682 017., PIN - 686562 BY ADVS.
K.J.ABRAHAM NIKHIL JOHN AKHIL SHAJI RESPONDENTS:
1 STATE TAX OFFICER (WC) OFFICE OF THE COMMERCIAL TAX OFFICER (WC), COLLECTORATE P.O, KOTTAYAM DISTRICT, PIN - 686002 2 DEPUTY TAHSILDAR KANAYANNUR TALUK, PARK AVENUE ROAD, ERNAKULAM DISTRICT, PIN - 682011 3 JOINT COMMISSIONER (APPEALS) STATE GST DEPARTMENT, PUBLIC LIBRARY BUILDING, BAKER HILLS, KOTTAYAM DISTRICT., PIN - 686001 4 KERALA VALUE ADDED TAX APPELLATE TRIBUNAL ADDITIONAL BENCH, STATE GST DEPARTMENT, 1ST FLOOR, GST COMPLEX, NEAR NAGAMPADOM BUS STAND, KOTTAYAM DISTRICT, PIN - 686001 OTHER PRESENT:
SR GP SMT THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27.06.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 20942 OF 2023 2 Dated this the 27th day of June, 2023 JUDGMENT The writ petition is filed to direct the fourth respondent- Tribunal, to consider and dispose of Ext.P4 appeal and Ext.P5 stay petition, expeditiously.
2. The petitioner's case is that, aggrieved by Ext.P3 order passed by the First Assessment Authority, the petitioner has preferred Ext.P4 appeal before the fourth respondent on 18.5.2023. Along with the appeal, the petitioner preferred Ext.P5 stay petition to stay further proceedings pursuant to Ext.P2 demand notice. The petitioner’s apprehension is that the respondents may proceed with recovery proceedings during the pendency of the appeal and the stay petition. Hence, the writ
WP(C) NO. 20942 OF 2023 3 petition.
3. Heard; Sri. K.J Abraham, the learned counsel appearing for the petitioner and Smt. Thushara James, 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.P5 stay petition is pending consideration before the fourth respondent -Tribunal, since 18.5.2023, I deem it appropriate to dispose of the writ petition in the following manner:- (i) The fourth respondent is directed to consider and dispose of Ext.P5 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.
WP(C) NO. 20942 OF 2023 4 (ii) Until such time orders are passed on Ext.P5 stay petition, all further coercive proceedings pursuant to Ext.P2 demand notice and Ext.P3 order shall stand deferred.
Sd/- rmm27/6/2023 C.S.DIAS, JUDGE
WP(C) NO. 20942 OF 2023 5 APPENDIX OF WP(C) 20942/2023 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER NO.
32051674675/2011-12 DATED 14.03.2019 PASSED BY THE 1ST RESPONDENT Exhibit P2 TRUE COPY OF THE FORM NO-1 DEMAND NOTICE RRC NO-2019/6898/05 DATED 04.01.2021 U/S.7 OF THE KERALA REVENUE RECOVERY ACT ISSUED BY THE 2ND RESPONDENT Exhibit P3 TRUE COPY OF THE FIRST APPELLATE ORDER IN KVATA (KTM)-1/2023 DATED 15.03.2023 PASSED BY THE 3RD RESPONDENT Exhibit P4 TRUE COPY OF THE APPEAL MEMORANDUM IN FORM NO-31 DATED 18.05.2023 SUBMITTED BY THE PETITIONER.
Exhibit P5 TRUE COPY OF THE AFFIDAVIT AND STAY PETITION DATED 18.05.2023 FILED BEFORE THE 4TH RESPONDENT BY THE PETITIONER