Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P.
WEDNESDAY, THE 19TH DAY OF OCTOBER 2022 / 27TH ASWINA, 1944 WP(C) NO. 29843 OF 2022 PETITIONER:
M/S. KALYAN SAREES, ARAYIDATHUPALAM, MAVOOR ROAD, KOZHIKODE – 673 016, REPRESENTED BY ITS MANAGING PARTNER T.S.RAMACHANDRAN BY ADV P.N.DAMODARAN NAMBOODIRI RESPONDENTS:
1 THE DEPUTY COMMISSIONER, SPECIAL CIRCLE-1, STATE GST DEPARTMENT, KOZHIKODE – 673 006.
2 THE JOINT COMMISSIONER (APPEALS) STATE GST DEPARTMENT, NIRMAL ARCADE, ERANJIPALAM.
KOZHIKODE – 673 006.
3 THE VAT APPELLATE TRIBUNAL, DEPT. OF COMMERCIAL TAXES, KOZHIKODE – 673 006.
ADV. THUSHARA JAMES (SR GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19.10.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 29843 OF 2022 2 JUDGMENT The petitioner suffered Ext.P1 order of assessment under the provisions of the Kerala Value Added Tax Act, 2003. The said order was affirmed in first appeal by Ext.P2 order. The petitioner has filed a further appeal (Ext.P3) before the 3rd respondent Tribunal along with Ext.P4 stay petition. The petitioner apprehends that pending consideration of the stay petition by the Tribunal, the respondents may initiate Revenue Recovery proceedings.
2.
Heard the learned Senior Government Pleader also.
3.
Having regard to the facts and circumstances of the case and considering the limited nature of relief sought for by the petitioner, this writ petition is disposed of directing the 3rd respondent Tribunal to consider and pass orders on Ext.P4 stay petition within a period of two 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 due under Ext.P1 order of assessment as affirmed by Ext.P2 order of the first appellate authority, shall remain suspended.
Sd/- GOPINATH P.
JUDGE DK
WP(C) NO. 29843 OF 2022 3 APPENDIX OF WP(C) 29843/2022 PETITIONER EXHIBITS Exhibit P 1 TRUE COPY OF THE MODIFIED ASSESSMENT NO.32110891659/2014-15 DATED 3/11/2021 FOR THE YEAR 2014-15 ISSUED BY THE 1ST RESPONDENT Exhibit P 2 TRUE COPY OF THE APPELLATE ORDER V A T A NO. 150/21 DATED 30/7/2022 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER Exhibit P 3 TRUE COPY OF THE 2ND APPEAL DATED 14/9/2022 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR THE YEAR 2014-15 Exhibit P 4 TRUE COPY OF THE STAY PETITION DATED 14/9/2022 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR THE YEAR 2014-15