G. Sudarsanan vs. State Of Kerala
Original PDF →W.A.No.173 of 2021 1 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS FRIDAY, THE 22ND DAY OF JANUARY 2021 / 2ND MAGHA, 1942 WA.No.173 OF 2021 AGAINST THE ORDER/JUDGMENT IN WP(C) 742/2021(P) OF HIGH COURT OF KERALA APPELLANT: G. SUDARSANAN,AGED 55 YEARS PROPRIETOR,S.K.TRADERS,MOOLAKONAM M.P.111/1122, S K BHAVAN,KOOVALASSERY.P.O, THIRUVANANTHAPURAM-695515. BY ADVS. DR.K.P.PRADEEP SHRI.HAREESH M.R. SRI.T.T.BIJU SMT.T.THASMI SMT.M.J.ANOOPA RESPONDENTS: 1 STATE OF KERALA REPRESENTED BY ITS SECRETARY(TAXES),GOVERNMENT SECRETARIATE,THIRUVANANTHAPURAM-695001. 2 THE INTELLIGENCE OFFICER, SQUAD NO.V DEPARTMENT OF COMMERCIAL TAXES, THIRUVANANTHAPURAM-695001. 3 STATE TAX OFFICER, KERALA STATE GST DEPARTMENT,MINI CIVIL STATION, NEYYATTINKARA,THIRUVANANTHAPURAM-695121. 4 THE JOINT COMMISSIONER(APPEALS), DEPARTMENT OF COMMERCIAL TAXES, KERALA STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM-695002. W.A.No.173 of 2021 2 OTHER PRESENT: SR GP MOHAMMED RAFIQ THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 22.01.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.A.No.173 of 2021 3 JUDGMENT Dated this the 22nd day of January 2021 The appellant filed appeal in Ext.P2 aggrieved by the orders of assessment in Ext.P1 before 4th respondent. The appellant had filed the appeal along with Exts.P3 and P4 delay condonation and stay petitions. The appellant though challenges the very same order of assessment in this Court, the substantial prayer is for appropriate direction to appellate authority/R4 to consider and dispose of Exts.P3 and P4 expeditiously. The learned Single Judge through the judgment impugned in the appeal dismissed W.P.(C) No.742/2021. Hence the appeal.
The case of appellant is that either the mere filing of appeal or mere pendency of appeal does not amount to granting stay by the Appellate Authority of the order under appeal before it. The delay in considering and disposing of Exts.P3 and P4 would provide to the assessing officer an option to take steps for recovering the penalty/tax amount which is under challenge in Ext.P2. The assessing officer is successful in his effort, the statutory appeal filed by the appellant would become either academic or ineffective. It is further contended by the
W.A.No.173 of 2021 4 appellant that in the manner the law provides for protecting the interest of appellant pending appeal, the order on stay petition is passed expeditiously. Hence the Writ Petition. Perused Exts.P3 and P4. Prima facie we are satisfied that a case is made out for issuing necessary directions to 4th respondent to dispose of the stay and the delay condonation petitions in Exts.P3 and P4 expeditiously. Having regard to the limited prayer and the reasons referred to above, this Court is satisfied that the Writ Appeal could be disposed of by this order: (a) The appellate authority/4th respondent considers and disposes of Exts.P3 and P4 applications as early as possible, preferably within two months from the date of receipt of copy of this judgment. (b) The respondents are directed not to take coercive steps or recover the amounts determined in the orders under appeal for eight weeks from today. S.V.BHATTI JUDGE BECHU KURIAN THOMAS JUDGE css/
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.