Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P.
WEDNESDAY, THE 9TH DAY OF NOVEMBER 2022 / 18TH KARTHIKA, 1944 WP(C) NO. 35588 OF 2022 PETITIONER:
KALYAN JEWELLERS INDIA LTD. (FORMERLY KNOWN AS KALYAN JEWELLERS) BEACH ROAD, KOLLAM.
REPRESENTED BY ITS DIRECTOR T.K. SEETHARAM, PIN - 691001 BY ADVS.
RAHUL A.
S.ANIL KUMAR (TRIVANDRUM) SABU C.J M.RAJAGOPAL APARNA ANIL S.SHAINA KIROSH RAJAN PONNAMBIL RESPONDENTS:
1 THE ASST. COMMISSIONER (ASSESSMENT) SINCE RE-DESIGNATED AS DEPUTY COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, SPECIAL CIRCLE, GST COMPLEX, ASRAMOM, KOLLAM., PIN - 691002 2 THE JOINT COMMISSIONER (APPEALS) STATE GOODS AND SERVICES TAX DEPARTMENT, GST COMPLEX, ASRAMOM, KOLLAM., PIN - 691002 3 THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL ADDL. BENCH, SASTHAMANGALAM, THIRUVANANTHAPURAM.
REPRESENTED BY ITS ASST. SECRETARY., PIN - 695010 OTHER PRESENT:
ADV. THUSHARA JAMES (SR GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09.11.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.35588 of 2022 2 JUDGMENT Dated this the 09th day of November, 2022 The petitioner suffered Ext.P1 order of assessment under the provisions of the Central Sales Tax Act for the assessment year 2013-2014. This order of assessment has been affirmed by the appellate authority through Ext.P2 order. The petitioner has filed a further appeal before the 3rd respondent, Tribunal (Ext.P3) along with Ext.P4 application for stay. The petitioner apprehends that the recovery proceedings may be initiated to recover amounts due under Ext.P1 order of assessment pending consideration of the stay petition by the 3rd respondent, Tribunal.
2.
Heard the learned Senior Government Pleader also.
3.
Having regard to the facts and circumstances of
WPC No.35588 of 2022 3 the case and considering the limited nature of the relief sought for by the petitioner, this Writ Petition will stand disposed of directing the 3rd respondent, Tribunal to consider and pass orders on Ext.P4 application for stay within a period of two months from the date of receipt of a certified copy of this judgment. Till such time the orders are passed on Ext.P4, any proceeding for the recovery of amounts due from the petitioner in terms of Ext.P1 order of assessment shall be kept in abeyance.
Sd/- GOPINATH P.
JUDGE RMV
WPC No.35588 of 2022 4 APPENDIX OF WP(C) 35588/2022 PETITIONER EXHIBITS Exhibit P1 A COPY OF THE ASSESSMENT ORDER DATED 22-01-2020 FOR THE YEAR 2013-14.
Exhibit P2 A COPY OF THE APPELLATE ORDER DATED 31-01-2022 FOR THE YEAR 2013-14.
Exhibit P3 A COPY THE APPEAL MEMORANDUM FILED BEFORE THE 3RD RESPONDENT AGAINST EXT.P2 ORDER, Exhibit P4 A COPY OF THE STAY PETITION FILED ALONG WITH EXT.P3 APPEAL MEMORANDUM.
TRUE COPY P.A.TO JUDGE