Nila Bakers And Confectioneries (I) Private Limited vs. The Assistant Commissioner Of State Tax
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL FRIDAY, THE 03RD DAY OF JULY 2020 / 12TH ASHADHA, 1942 WP(C).No.8955 OF 2020(T) PETITIONER/S: NILA BAKERS AND CONFECTIONERIES (I) PRIVATE LIMITED KALLIPPADAM, SHORNUR, PALAKKAD, PIN-679122 REPRESENTED BY IS DIRECTOR SRI.SATHYANARAYANAN M BY ADVS. SRI.K.S.HARIHARAN NAIR SMT.G.REMADEVI SMT.HARIMA HARIHARAN SHRI.RAJATH R NATH RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER OF STATE TAX SPECIAL CIRCLE,BEHIND CIVIL STATION, PALAKKAD-678001 2 THE DEPUTY COMMISSIONER OF STATE TAX (APPEALS) GST COMPLEX, BEHIND CIVIL STATION, PALAKKAD-678001 3 STATE ASSISTANT COMMISSIONER, GST COMPLEX, BEHIND CIVIL STATION, PALAKKAD-678001 OTHER PRESENT: SMT. THUSHARA JAMES GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.07.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.8955 OF 2020 -2- JUDGMENT Dated this the 3rd day of July 2020 As against Ext.P1 order for the assessment year 2014- 15 under the Kerala value Added Tax Act, petitioner preferred Ext.P2 appeal along with the stay application, Ext.P3. The case of the petitioner is that, the 1st respondent is proceeding further with the revenue recovery prior to considering the stay petition, which impelled the petitioner to approach this Court.
This Court in W.P.(C) No.3800/2020 had passed a detailed order after having called the Assistant Commissioner of Law in court with regard to the numbering of appeal and hearing of the stay application. Several writ petitions are pending in this Court seeking redressal of grievance for non-hearing of the appeal, along with stay applications.
This writ petition is also of the similar nature and the petitioner is in dilemma. In such circumstances, this Court
WP(C).No.8955 OF 2020 -3- cannot sit as a mute spectator without coming to the rescue of such litigants.
Accordingly, I dispose of this writ petition with a direction to the appellate authority to consider the application of stay within a period of two months from the date of receipt of a copy of this judgment as the petitioner in such circumstances had not opted for automatic stay in view of the amended provisions of Section 55 (4) of KVAT Act, 2003. Steps for recovery of amounts pertaining to Ext.P4 shall be kept in abeyance, till such time the stay application is disposed of. It is made clear that the interim arrangement is only till the adjudication of the stay application. However, this will not stand in the way of the appellate authority deciding the appeal along with the stay application. AMIT RAWAL vv JUDGE
WP(C).No.8955 OF 2020 -4- APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT DATED 30.01.2020 FOR THE YEAR 2014-15 EXHIBIT P2 COPY OF THE APPEAL MEMORANDUM DATED 19.02.2020 AGAINST EXT.P1 EXHIBIT P3 COPY OF THE PETITION FOR STAY DATED 19.02.2020 IN EXT.P2 APPEAL EXHIBIT P4 COPY OF THE REVENUE RECOVERY NOTICE ISSUED BY THE 3RD RESPONDENT DATED 16.03.2020
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.