Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P.
WEDNESDAY, THE 21ST DAY OF DECEMBER 2022 / 30TH AGRAHAYANA, 1944 WP(C) NO. 41176 OF 2022 PETITIONER:
M/S. KARTHIKA BAR AND RESTAURANT MAIDANAM,VARKALA, THIRUVANAMTHAPURAM .
REPRESENTED BY ITS MANAGING PARTNER, K.P.INDRABALAN , PIN - 695141 BY ADVS.
HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA RESPONDENTS:
1 THE STATE TAX OFFICER STATE GST DEPARTMENT, MINI CIVIL STATION.
ATTINGAL,THIRUVANANTHAPURAM, PIN - 695101 2 THE JOINT COMMISSIONER (APPEALS) STATE GST DEPARTMENT.
TAXES TOWER, KILLIPPALAM THIRUVANAMTHAPURAM, PIN - 695002 3 THE DEPUTY COMMISSIONER STATE GST DEPARTMENT.
TAXES TOWER, KILLIPPALAM, KARAMANA, THIRUVANAMTHAPURAM, PIN - 695002 OTHER PRESENT:
ADV. THUSHARA JAMES (SR GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21.12.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P (C) No.41176/2022 -2- J U D G M E N T The petitioner suffered Ext.P1 order of assessment under the provisions of Kerala General Sales Tax Act, 1963 for assessment year 2018-19. The petitioner has preferred Ext.P2 appeal along with Ext.P3 application for condonation of delay and Ext.P4 application for stay before the 2nd respondent. In the meanwhile the petitioner has been issued with Ext.P5 notice proposing to recover the amounts due under Ext.P1 order of assessment, 2.
The learned counsel for the petitioner prays that till orders are passed on the stay petitions, any proceedings for recovery of the amounts due from the petitioner under Ext.P1 may be kept in abeyance.
3.
Heard the learned Senior Government Pleader also.
4.
Having regard to the facts and circumstances of the case and considering the limited nature of the reliefs sought for in this writ petition, this writ petition will stand disposed of directing the 2nd respondent to consider and pass orders on Ext.P4 stay petition in accordance with law within 2 months from the date of receipt of a certified copy of this judgment. Till such time as orders are passed on Ext.P4, any proceedings for recovery of amounts under Ext.P1 shall be kept in abeyance.
It is made clear that the 2nd respondent needs to pass orders on Ext.P4 stay petition only if he decides to condone the delay in filing the appeal.
Sd/- GOPINATH P.
JUDGE AMG
W.P (C) No.41176/2022 -3- APPENDIX OF WP(C) 41176/2022 PETITIONER EXHIBITS Exhibit P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2018-19 DTD. 30-12-2021 Exhibit P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 17-11-2022 Exhibit P3 COPY OF DELAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 17-11-2022 Exhibit P4 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 17-11-2022 Exhibit P5 COPY OF NOTICE IN FORM NO.1 ISSUED BY THE 3RD RESPONDENT DTD. 22-11-2022