K.R. Ushasree vs. The Commercial Tax Officer - Kerala High Court, 11 May 2021

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI TUE AY, THE 11TH DAY OF MAY 2021 / 21ST VAISAKHA, 1943 WP(C).No.11222 OF 2021(C) PETITIONER: K.R. USHASREE AGED 61 YEARS PROPRIETRIX, M/S,TROPICAL COMMODITIES, 12/690, KILIKKOLLUR, KOLLAM - 1. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE COMMERCIAL TAX OFFICER 2ND CIRCLE, KOLLAM - 691 001. 2 THE KERLA VALUE ADDED TAX APPELLATE TRIBUNAL ADDL.BENCH, CPGP LANE, SASTHAMANGALAM, THIRUVANANTHAPURAM - 695 010 REPRESENTED BY ITS ASST. SECRETARY. GOVT.PLEADER DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11.05.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.11222 OF 2021(C) 2 JUDGMENT Dated this the 11th day of May 2021 Admit. Government Pleader takes notice for the respondents.

The petitioner is an assessee under the KVAT Act on the rolls of the 1st respondent. By Exhibit P1 the petitioner was assessed for the year 2015-16. The petitioner's challenge against Ext.P1 before the Deputy Commissioner, Kollam was only partly successful as seen from Ext.P2 order. The petitioner has preferred further appeal before the 2nd respondent by filing Exhibit P3 and the same has been numbered as TA(VAT)No.290/18. The Tribunal had by Ext.P4 order granted stay of recovery on certain conditions and according to the petitioner the said conditions have been complied with. The petitioner submits that even though the petitioner had moved for early hearing of the appeal, the same is not disposed of. The appeal is of the year 2018 and the KVAT regime has been replaced by the GST regime. The prayer in the writ petition is for a direction to the 2nd respondent to dispose of Ext.P5 early posting petition at the earliest.

In the nature of the prayer made in the Writ petition, the writ petition is disposed of directing the 2nd respondent to hear and dispose of Exhibit P5 early posting petition and if possible Ext.P3 appeal itself, immediately, at any rate within a period of 3 months from the date of receipt of a certified copy of this judgment. T.R.RAVI, JUDGE dsn

APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16. EXHIBIT P2 COPY OF ORDER ISSUED BY THE DEPUTY COMMISSIONER (APPEALS), KOLLAM. EXHIBIT P3 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P4 COPY OF ORDER IN TA (VAT) NO.290/2018 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P5 COPY OF EARLY HEARING PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.