M/S. Hhys vs. Assistant Commissioner -Ii - Kerala High Court, 19 September 2019

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI THUR AY, THE 19TH DAY OF SEPTEMBER 2019 / 28TH BHADRA, 1941 WP(C).No.24681 OF 2019(I) PETITIONER/S: M/S. HHYS CHAMAKADA, KOLLAM, REPRESENTED BY ITS MANAGER, BILAL SAIT. BY ADVS. SMT.RAAGA R.RAMALAKSHMI RAHUL KANDAMPULLY RESPONDENT/S: 1 ASSISTANT COMMISSIONER -II STATE GST DEPARTMENT, SPECIAL CIRCLE, KOLLAM 691 002. 2 DEPUTY COMMISSIONER, (APPEALS) COMMERCIAL TAXES, KOLLAM 691 002. 3 OFFICE OF THE TAHSILDAR, (REVENUE RECOVERY), KOLLAM 691 002. OTHER PRESENT: GP. DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19.09.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.(C) No. 24681/2019 -2- J U D G M E N T Dated this the 19th day of September 2019 The petitioner filed appeal in Ext.P2 aggrieved by the order of assessment in Ext.P1 made under Section 25(1) of the KVAT 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 mere pendency of appeal does not amount to granting stay by the appellate authority. The delay in considering and disposing 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 the interest of appellant pending appeal, the order on stay petition is passed expeditiously. Hence the writ petition.

W.P.(C) No. 24681/2019 -3-

Perused Exts. P1, P2 and P3. Prima facie I am satisfied that a case is made out for issuing necessary directions to second respondent to dispose of the 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/second respondent considers and disposes of Ext.P3 stay 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 amounts determined in the order under appeal for ten weeks from today. S.V.BHATTI JUDGE jjj

W.P.(C) No. 24681/2019 -4- APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE ASSESSMENT ORDER NO. 32020855492/16-17 DATED 7.5.2018. EXHIBIT P2OF THE APPEAL DATED 3/3/2019 HAVING NO. 320202/ARO5/2016. EXHIBIT P3 AOF THE STAY APPLICATION RECEIVED ON 7/9/2019. EXHIBIT P4OF THE DEMAND NOTICE ISSUED BY THE 3RD RESPONDENT DATED 30/8/2019.