Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P.
MONDAY, THE 21ST DAY OF NOVEMBER 2022 / 30TH KARTHIKA, 1944 WP(C) NO. 37059 OF 2022 PETITIONER:
1 K. RAJAN AGED 66 YEARS PROPRIETOR, M/S. DHANYA SAW MILLS, MALAYAM, NEDUMANGAD, THIRUVANAMTHAPURAM, PIN - 695571 BY ADVS.
HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA RESPONDENT
S :
1 STATE TAX OFFICER STATE GST DEPARTMENT, SPECIAL CIRCLE NEDUMANGAD,THIRUVANANTHAPURAM, PIN - 695541 2 THE JOINT COMMISSIONER (APPEALS) STATE GST DEPARTMENT, TAXES TOWER, THIRUVANANTHAPURAM, PIN - 695002 3 THE ASST. SECRETARY KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ADDL. BENCH, SASTHAMANGALAM, THIRUVANANTHAPURAM , PIN - 695010 ADV. THUSHARA JAMES, SR. GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21.11.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.37059 of 2022 2 JUDGMENT Dated this the 21st day of November, 2022 The petitioner suffered Ext.P1 order of assessment under the provisions of the Kerala Value Added Tax Act, 2003 for the assessment year 2015- 16. The first appeal filed by the petitioner before the 2nd respondent was rejected by Ext.P2 order. The petitioner has preferred a further appeal before the 3rd respondent Tribunal along with Ext.P4 application for condonation of delay and Ext.P5 application for stay. The petitioner apprehends that proceedings may be initiated to recover amounts due from the petitioner under Ext.P1 order of assessment as confirmed by the First Appellate Authority pending consideration of Exts.P4 and P5 applications by the Tribunal.
2.
Heard the learned Senior Government Pleader also.
WPC No.37059 of 2022 3 Having regard to the facts and circumstances of the case and considering the limited nature of relief sought for by the petitioner, the writ petition will stand disposed of directing the 3rd respondent Tribunal to consider and pass orders on Exts.P4 and P5 applications after affording to the petitioner an opportunity of being heard, within a period of two months from the date of receipt of a certified copy of the judgment. Till such time as orders are passed on Exts.P4 and P5, proceedings for recovery of any amounts due under Ext.P1 order of assessment shall remain suspended. It is made clear that the Tribunal needs to pass orders on Ext.P5 application for stay, on merits, only if the Tribunal decides to condone the delay in filing the appeal.
Sd/- GOPINATH P.
JUDGE SKP/21-11
WPC No.37059 of 2022 4 APPENDIX OF WP(C) 37059/2022 PETITIONER’S EXHIBITS:
EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 DTD. 30-01-2021 EXHIBIT P2 COPY OF APPELLATE ORDER IN KVATA NO. 89/21 ISSUED BY THE 2ND RESPONDENT DTD. 17-09-2021 EXHIBIT P3 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT DTD. 12-08-2022 EXHIBIT P4 COPY OF DELAY PETITION FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT DTD. 12-08-2022 EXHIBIT P5 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT DTD. 12-08-2022 RESPONDENTS' EXHIBITS:NIL TRUE COPY P.A.TO JUDGE