Judgment
W.P.(C)No.23230/2022 1 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P.
THURSDAY, THE 21ST DAY OF JULY 2022 / 30TH ASHADHA, 1944 WP(C) NO. 23230 OF 2022 PETITIONER:
M/S. VINAYAKA CASHEW COMPANY AGED 63 YEARS MANGAD, KOLLAM, REPRESENTED BY ITS MANAGING PARTNER, B. MOHANACHANDRAN NAIR, PIN - 691015 BY ADVS.
HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA RESPONDENTS:
1 THE STATE TAX OFFICER STATE GST DEPARTMENT, III CIRCLE, KOLLAM.
PIN - 691001 2 THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL ADDITIONAL BENCH, SASTHAMANGALAM, THIRUVANANTHAPURAM , REPRESENTED BY ITS SECRETARY, PIN - 691010 OTHER PRESENT:
ADV. THUSHARA JAMES (SR GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21.07.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C)No.23230/2022 2 JUDGMENT The petitioner suffered Ext.P1 order of assessment which was affirmed by the first appellate authority. The petitioner is now before the 2nd respondent Tribunal by filing Ext.P3 appeal along with Ext.P4 stay application. The petitioner apprehends recovery of amounts due under Ext.P1 as affirmed in Ext.P2 order pending consideration of the appeal.
2. Having heard the learned counsel for the petitioner as well as the learned senior Government Pleader, I am of the opinion that this writ petition itself can be disposed of with a direction.
3.
Accordingly, there will be a direction to the 2nd 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 copy of this judgment.
Till such a decision is taken, demands in respect of Ext.P1 shall be kept in abeyance on condition that the petitioner remits a sum equivalent to 10% of the amount due under Ext.P1.
The writ petition is disposed of as above. Sd/- GOPINATH P.
JUDGE acd
W.P.(C)No.23230/2022 3 APPENDIX OF WP(C) 23230/2022 PETITIONER EXHIBITS Exhibit P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 (CST) DTD. 29-12-2020 Exhibit P2 COPY OF ORDER ISSUED BY THE DEPUTY COMMISSIONER (APPEALS), KOLLAM DTD. 27-10- 2021 Exhibit P3 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 16-05-2022 Exhibit P4 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD.
16-05-2022