Judgment
1 WP(C) No.18401 of 2023 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS WEDNESDAY, THE 7TH DAY OF JUNE 2023 / 17TH JYAISHTA, 1945 WP(C) NO. 18401 OF 2023 PETITIONER/S:
N. ARUMUGHAN PROPRIETOR, M/S. RATNA STEELS, MARKET ROAD, CHANDRA NAGAR, PALAKKAD, PIN - 678007 BY ADVS.
HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA PARVATHY MENON RESPONDENT/S:
1 THE ASSISTANT COMMISSIONER SPECIAL CIRCLE STATE GOODS & SERVICE TAX DEPARTMENT PALAKKAD, PIN - 678001 2 THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES (STATE GOODS & SERVICE TAX DEPARTMENT) PALAKKAD, PIN - 678001 3 THE ASSISTANT SECRETARY KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ADDL. BENCH, KOZHIKODE, PIN - 673001 4 THE DEPUTY COMMISSIONER (ARREAR RECOVERY) STATE GST DEPARTMENT STATE GST COMPLEX PALAKKAD, PIN - 678001 OTHER PRESENT:
Smt.Resmitha R Chandran- Government Pleader THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07.06.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
2 WP(C) No.18401 of 2023 C.S DIAS,J.
--------------------------- WP(C) No.18401 of 2023 ----------------------------- Dated this the 7th day of June, 2023 .
JUDGMENT The writ petition is filed to direct the third respondent to consider and dispose of Ext P7 application filed to revive Ext P5 interim order.
2.
The petitioner’s case is that, aggrieved by Ext P1 assessment order, the petitioner had filed an appeal before the first Appellate Authority, which was dismissed. Against the said order, the petitioner then filed a second appeal before the third respondent.
During the pendency of the appeal, Ext P5 stay order was passed on 3.8.2018 staying further proceedings for a
3 WP(C) No.18401 of 2023 period of six months. However, the stay order was not extended and the second appeal is still pending consideration. Now the petitioner has preferred Ext P7 application, to revive Ext P5 order till the disposal of the appeal. The petitioner apprehends that the respondents may enforce Ext P1 order. Hence, the writ petition.
3.
Heard; Sri.Harisankar V. Menon, the learned counsel appearing for the petitioner and the learned Government Pleader appearing for the respondents.
4.
Having considered the pleadings and materials on record and taking note of the fact that the second Appellate Authority had passed Ext P5 order for a period of six months from 3.8.2018 or until the appeal was disposed of, and the fact that the appeal is still pending consideration and further the petitioner has now
4 WP(C) No.18401 of 2023 preferred Ext P7 application to revive and extend Ext P5 order, I deem it appropriate to dispose of the writ petition in the following manner:
(i) The third respondent is directed to consider and dispose of Ext P7 application, in accordance with law and as expeditiously as possible, at any rate within a period of two weeks from the date of receipt of a certified copy of the judgment.
(ii) Until such time orders are passed on Ext P7 application, all further proceedings pursuant to Ext P1 assessment order shall stand deferred.
sd/- sks/7.6.2023 C.S.DIAS, JUDGE
5 WP(C) No.18401 of 2023 APPENDIX OF WP(C) 18401/2023 PETITIONER EXHIBITS Exhibit P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12 DTD. 30-08-2016 Exhibit P2 COPY OF APPELLATE ORDER IN KVAT NO.
114/2017 ISSUED BY THE 2ND RESPONDENT DTD.
28-03-2018 Exhibit P3 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT DTD. 19-06-2018 Exhibit P4 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT DTD.
19-06-2018 Exhibit P5 COPY OF ORDER IN ISSUED BY THE 3RD RESPONDENT DTD. 03-08-2018 Exhibit P6 COPY OF ARREAR NOTICE ISSUED BY THE 4TH RESPONDENT DTD. 11-05-2023 Exhibit P7 COPY OF PETITION SUBMITTED BY THE PETITIONER BEFORE THE 3RD RESPONDENT DTD.
24-05-2023