Judgment
WP(C) NO. 36483 OF 2021 1 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUESDAY, THE 15TH DAY OF NOVEMBER 2022 / 24TH KARTHIKA, 1944 WP(C) NO. 36483 OF 2022 PETITIONER/S:
M/S. HARRISONS MALAYALAM LTD.
24/1624, BRISTOW ROAD, WILLINGDON ISLAND, COCHIN, PIN - 682003 BY ADVS.
RAJA KANNAN M.GOPIKRISHNAN NAMBIAR K.JOHN MATHAI JOSON MANAVALAN KURYAN THOMAS PAULOSE C. ABRAHAM RESPONDENT/S:
1 STATE OF KERALA REPRESENTED BY ITS SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM , PIN - 695001 2 THE JOINT COMMISSIONER (APPEALS) KERALA STATE GOODS AND SERVICES TAX DEPARTMENT, GST COMPLEX, PERUMANOOR P.O., COCHIN , PIN - 682015 3 THE DEPUTY COMMISSIONER SPECIAL CIRCLE (PRODUCE), KERALA STATE GST DEPARTMENT, BAZAR ROAD, MATTANCHERRY , PIN - 682002 OTHER PRESENT:
RESHMITHA RAMACHANDRAN(GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15.11.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 36483 OF 2021 2 BECHU KURIAN THOMAS, J.
======================== W.P.(C) No. 36483 of 2022 ------------------------------------------------ Dated this the 15th day of November, 2022 JUDGMENT Petitioner is a registered dealer under the Kerala Value Added Tax Act,2003. For the assessment year 2016-17, an order of assessment was issued as per Ext.P1. Aggreived by the said assessment order, petitioner has preferred an appeal before the 2nd respondent on 27.09.2022, along with an application for stay. While the said appeal and the stay petition are pending consideration, respondents have initiated revenue recovery proceedings as per Ext.P4.
2.
Sri.Raja Kannan, learned Counsel for the petitioner confines his submissions for a direction to dispose of the appeal itself in a time bound manner and also sought for a stay of recovery proceedings.
3.
Smt.Resmitha Ramachandran, learned Government Pleader submitted that stay petition pending before the appellate authority can be considered in a time bound manner, and considering that the appeal was filed only recently, a direction to dispose of the appeal out of turn may not be conducive in general interest.
4.
I have considered the rival contentions.
5.
Having regard to the application for stay filed along with
WP(C) NO. 36483 OF 2021 3 the appeal, I am of the view the said application can be directed to be disposed of in a time bound manner.
6.
Accordingly, there will be a direction to the 2nd respondent to consider and dispose of Ext.P3 stay petition, as exepeditiously, as possible, at any rate, within a period of three months from the date of receipt of a copy of this judgment. Till then all coercive proceedings pursuant to Ext.P4 revenue recovery proceedings, shall be kept in abeyance.
The writ petition is disposed of accordingly.
BECHU KURIAN THOMAS
JUDGE jm/ Corrigendum dated 23.11.2022.
‘W.P.(C)No.36483/2021’ shown in the header of the cause title and judgment shall stand corrected and read as ‘W.P.(C)No.36483/2022’.
BECHU KURIAN THOMAS
JUDGE jm/
WP(C) NO. 36483 OF 2021 4 APPENDIX OF WP(C) 36483/2022 PETITIONER EXHIBITS Exhibit P1 THE TRUE COPY OF THE MODIFIED ORDER OF ASSESSMENT DATED 22.08.2022 ISSUED BY THE 3RD RESPONDENT FOR THE YEAR 2016-17 UNDER KVAT ACT Exhibit P2 THE TRUE COPY OF THE APPEAL MEMORANDUM (WITHOUT ANNEXURES) DATED 27.09.2022 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT Exhibit P3 THE TRUE COPY OF THE STAY PETITION (WITHOUT ANNEXURES) DATED 27.09.2022 FILED BY THE PETITIONER IN EXT.-P2 APPEAL BEFORE THE 2ND RESPONDENT Exhibit P4 THE TRUE COPY OF THE DEMAND NOTICE DATED 29.10.2022 ISSUED BY THE 3RD RESPONDENT UNDER SECTION 7 OF 'THE KERALA REVENUE RECOVERY ACT, 1968'