Chemmannur Gold Palace International LTD. vs. The Sales Tax Appellate Tribunal - Kerala High Court, 09 January 2020

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE ALEXANDER THOMAS THUR AY, THE 09TH DAY OF JANUARY 2020 / 19TH POUSHA, 1941 WP(C).No.422 OF 2020(C) PETITIONER/S: CHEMMANNUR GOLD PALACE INTERNATIONAL LTD. ANGAMALY, REPRESENTED BY ITS DIRECTOR SRI. DEVDASAN M. BY ADVS. SRI.A.KUMAR SRI.P.J.ANILKUMAR SMTG.MINI(1748) SRI.P.S.SREE PRASAD SHRI.ABRAHAM JOB SRI.AJAY V.ANAND RESPONDENT/S: 1 THE SALES TAX APPELLATE TRIBUNAL ADDITIONAL BRANCH, ERNAKULAM-682 016. 2 THE DEPUTY COMMISSIONER (APPEALS) I STATE GST DEPARTMENT, ERNAKULAM-682 016. 3 THE COMMERCIAL TAX OFFICER-I DEPARTMENT OF COMMERCIAL TAXES, ANGAMALY-683 572. OTHER PRESENT: SMT.THUSHARA JAMES, GOVT.PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09.01.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.422 OF 2020(C) 2 ALEXANDER THOMAS, J. ----------------------------------------- W.P.(C.) No. 422 of 2020 ----------------------------------------- Dated this the 9th day of January, 2020 JUDGMENT Against Ext.P1 order, the petitioner has filed Ext.P3 appeal and Ext.P4 stay petition. The petitioner's grievance is that during the pendency of the stay petition, coercive recovery proceedings have been initiated by the assessing authority for recovery of the disputed amounts.

Heard Sri.A.Kumar, learned counsel appearing for the petitioner and Smt. Thushara James, learned Government Pleader appearing for the respondents.

After hearing both sides and after taking note of the facts and circumstances of the case, it is ordered in the interest of justice that the 1 st respondent shall take up the matters in Ext.P4 stay application filed in Ext.P3 appeal and after affording reasonable opportunity of being heard to the petitioner through their authorised representative/ counsel, if any, shall pass orders on those applications without much delay, preferably within a period of two months from the date of production of a certified copy of this judgment. Until orders are thus passed on the abovesaid stay application, further coercive steps for enforcement of the impugned Ext.P1

WP(C).No.422 OF 2020(C) 3 order will be kept in abeyance. With these observations and directions, the above Writ Petition (Civil) stands finally disposed of. ALEXANDER THOMAS, JUDGE SKS

WP(C).No.422 OF 2020(C) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ORDER OF ASSESSMENT DATED 20.10.2015 PASSED BY THE 3RD RESPONDENT. EXHIBIT P2OF THE APPELLATE ORDER DATED 30.7.2019. EXHIBIT P3OF MEMORANDUM OF APPEAL FOR THE AY 2013-14. EXHIBIT P4OF THE APPLICATION FOR STAY.