Judgment
WP(C) NO. 19483 OF 2023 1 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS FRIDAY, THE 16TH DAY OF JUNE 2023 / 26TH JYAISHTA, 1945 WP(C) NO. 19483 OF 2023 PETITIONERS:
M/S. HOTEL INDRAPRASTHA, M.C. ROAD, S.H.MOUNT, KOTTAYAM REPRESENTED BY ITS PARTNER SRI: K.P.KARTHIKEYAN, PIN - 686001 BY ADVS.
HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA PARVATHY MENON RESPONDENTS:
1 THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE, STATE GST DEPARTMENT, KOTTAYAM, PIN - 686001 2 THE JOINT COMMISSIONER (APPEALS), STATE GST DEPARTMENT, PUBLIC LIBRARY BUILDINGS, SASTHRI ROAD, KOTTAYAM, PIN - 686001 3 THE DEPUTY COMMISSIONER, ARREAR RECOVERY, STATE GST DEPARTMENT, 2ND FLOOR, CIVIL STATION BUILDINGS, KOTTAYAM, PIN - 686002 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16.06.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 19483 OF 2023 2 JUDGMENT The writ petition is filed to direct the second respondent to consider and dispose of Ext.P2 appeal and Ext.P3 stay petition expeditiously and until such time to defer further proceedings pursuant to Ext.P1 order.
2. The petitioner's case is that, aggrieved by Ext.P1 order, they have preferred Ext.P2 appeal and Ext.P3 stay petition on 1.9.2022 before the second respondent.
However, Ext.P3 stay petition has not been considered till date. The respondents are threatening to enforce Ext.P1 order. Hence, the writ petition.
3. Heard; Sri. Harisankar Menon, 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.P3 stay petition is pending consideration before the second respondent since
WP(C) NO. 19483 OF 2023 3 1.9.2022, I deem it appropriate to dispose of the original petition as follows:
(i) The second respondent is directed to consider and dispose of the Ext.P3 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.
(ii) Needless to mention, if the second respondent proposes to pass any conditional order of stay, he shall state reasons for the same.
(ii) Until such time orders are passed on Ext.P3 stay petition, all further proceedings pursuant to Ext.P1 shall stand deferred.
Sd/-C.S.DIAS ma/16.6.2023 JUDGE
WP(C) NO. 19483 OF 2023 4 APPENDIX OF WP(C) 19483/2023 PETITIONER EXHIBITS Exhibit P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2020-21 DTD.
25-08-2022 Exhibit P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 01-09- 2022 Exhibit P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 01-09-2022 Exhibit P4 COPY OF ARREAR NOTICE ISSUED BY THE 3RD RESPONDENT DTD. 03-06-2023