Deepak Narendran vs. The Deputy Commissioner
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS THUR AY, THE 2ND DAY OF SEPTEMBER 2021 / 11TH BHADRA, 1943 WP(C) NO. 17638 OF 2021 PETITIONER : DEEPAK NARENDRAN, AGED 49 YEARS, PROPRIETOR, M/S. NARENDRA REGENCY, PUNALUR, KOLLAM DISTRICT. BY ADVS. HARISANKAR V. MENON MEERA V.MENON SREEJITH R.NAIR KRISHNA.K RESPONDENTS : 1 THE DEPUTY COMMISSIONER, (FORMERLY ASST. COMMISSIONER), SPECIAL CIRCLE, STATE GST DEPARTMENT, KOTTARAKKARA - 691 506. 2 THE SECRETARY, KERALA GENERAL SALES TAX APPELLATE TRIBUNAL, ADL. BENCH, SASTHAMANGALAM, THIRUVANANTHAPURAM - 695
BY DR.THUSHARA JAMES, SENIOR GOVT.PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02.09.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING :
WP(C) NO. 17638 OF 2021 2 JUDGMENT The petitioner is an assessee to sales tax on the rolls of the first respondent. For the assessment year 2014-15, the assessment was completed under Section 17(3) of the KGST Act and a demand of Rs.20,26,382/- was raised against the petitioner as tax and a further amount of Rs.7,90,289/- as interest.
Challenging the aforesaid assessment order, petitioner preferred an appeal to the Deputy Commissioner (Appeals) which also ended up adverse to the assessee. Against the said order of the First Appellate Authority, petitioner has preferred an appeal as Ext.P3 to the Kerala Value Added Tax Appellate Tribunal, Thiruvananthapuram. A stay petition has also been preferred as Ext.P3(a) along with the appeal. According to the petitioner, in spite of the lapse of 2 years,
the appeal as well as the stay petition has not been considered and unless a direction is issued to the Tribunal to consider the stay petition, the petitioner will be put to irreparable loss and hardships.
Having regard to the circumstances arising in the case, I am of the view that the stay petition pending consideration before the Appellate Tribunal is liable to be considered in a time bound manner. Accordingly, there will be a direction to the Kerala Value
WP(C) NO. 17638 OF 2021 3 Added Tax Appellate Tribunal to consider the stay petition filed by the petitioner and produced as Ext.P3(a) filed along with Ext.P3 appeal within a period of three months from the date of receipt of receipt of a copy of this judgment. All further proceedings pursuant to Ext.P4 arrear notice shall be kept in abeyance for a period of three months or until the order, as directed above, is passed whichever is earlier. BECHU KURIAN THOMAS, JUDGE RKM
WP(C) NO. 17638 OF 2021 4 APPENDIX OF WP(C) 17638/2021 PETITIONER'S EXHIBITS : Exhibit P1 COPY OF ORDER ISSUED BY THE FIRST RESPONDENT FOR THE YEAR 2014-2015 DTD. 09.07.2018. Exhibit P2 COPY OF ORDER ORDER ISSUED BY THE DEPUTY COMMISSIONER (APPEALS), KOLLAM DTD. 05.02.2019. Exhibit P3 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 23.4.2019. Exhibit P3 (A) COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 23.4.2019. Exhibit P4 COPY OF ARREAR NOTICE NO. RRC. 182/2018-19, 02/21-22 & 01/21-22 ISSUED BY THE IST RESPONDENT DTD. 08.07.2021.
Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.