M/S Kalyan Sarees vs. The Assistant Commissioner
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI THUR AY, THE 27TH DAY OF FEBRUARY 2020 / 8TH PHALGUNA, 1941 WP(C).No.5785 OF 2020(W) PETITIONER/S: M/S KALYAN SAREES ARAYIDATHUPALAM, MAVOOR ROAD, KOZHIKODE-673 016, REPRESENTED BY ITS MANAGING PARTNER T.S RAMACHANDRAN. BY ADVS. SRI.P.N.DAMODARAN NAMBOODIRI SHRI. HRITHWIK D. NAMBOOTHIRI RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER SPECIAL CIRCLE-1, STATE GST DEPARTMENT, KOZHIKODE-673 020. 2 THE DEPUTY COMMISSIONER (APPEALS) STATE GST DEPARTMENT, NIRMAL ARCADE, ERANJIPALAM, KOZHIKODE-673 006. 3 THE ASSISTANT COMMISSIONER, STATE GST DEPARTMENT, KOZHIKODE-673 020. GP DR THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.5785 OF 2020(W) 2 JUDGMENT Dated this the 27th day of February 2020 The petitioner filed appeal in Ext.P2 aggrieved by the order of assessment in Ext.P1 made under Sec.25(1) of Kerala Value Added Tax Act. The petitioner has filed the appeal with Ext.P3 stay petition. The petitioner prays for appropriate direction to the appellate authority to consider and dispose of Ext.P3 expeditiously.
The case of petitioner is that either the mere filing of appeal or pendency of appeal does not amount to granting stay by the appellate authority. The delay in considering and disposing of Ext.P3 results in the assessing officer taking steps for recovering the tax amount which is under challenge in Ext.P2. The assessing officer, if is successful in his effort the statutory appeal would become either academic or ineffective. It is further contended by the petitioner that in the manner the law provides for protecting
WP(C).No.5785 OF 2020(W) 3 the interest of appellant pending appeal, the order on stay petition is passed expeditiously. Hence the writ petition.
Perused Exts.P1, P2, and P3. Prima facie I am satisfied that a case is made out for issuing necessary directions to 2nd respondent to dispose of stay petition in Ext.P3. Having regard to the limited prayer and the grounds referred to above, this Court is satisfied that the writ petition can be disposed of by this order: (a) The appellate authority/2nd respondent considers and disposes of Ext.P3 application 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 amount determined in the orders under appeal for ten weeks from today. S.V.BHATTI JUDGE JS
WP(C).No.5785 OF 2020(W) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO 32110891659/2014-15 DATED 31.1.2020 FOR THE YEAR 2014-15 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER EXHIBIT P2OF THE FIRST APPEAL DATED 22.2.2020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2014 -15 EXHIBIT P3OF THE STAY PETITION DATED 22.2.2019 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2014-15
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.