M/S.Sun Power Cement Company PVT.LTD vs. The Deputy Commissionere (Appeals)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MRS. JUSTICE ANU SIVARAMAN WEDNE AY, THE 14TH DAY OF AUGUST 2019 / 23RD SRAVANA, 1941 WP(C).No.22138 OF 2019(N) PETITIONER/S: M/S.SUN POWER CEMENT COMPANY PVT.LTD NIDA, WISE PARK, KANJIKODE, PALAKKAD-678621, REPRESENTED BY ITS GENERAL MANAGER, S.R.AYYAR, S/O.SUBRAMI AYYAR, AGED 74 YEARS, RESIDING AT 248/52, AMBADY, PAVAKULAM ROAD, EDAPPALLY, ERNAKULAM DISTRICT. BY ADVS. SRI.C.A.CHACKO SMT.C.M.CHARISMA RESPONDENT/S: 1 THE DEPUTY COMMISSIONER (APPEALS), PALAKKAD, STATE GOODS AND SERVICES TAX COMPLEX, BEHIND CIVIL STATION, PALAKKAD DISTRICT, PIN-678001. 2 THE ASSISTANT COMMISSIONER OF STATE TAX, STATE GST DEPARTMENT KERALA, SPECIAL CIRCLE, PALAKKAD, PIN-678001. OTHER PRESENT: THUSHARA JAMES GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14.08.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.22138 OF 2019(N) 2 JUDGMENT Dated this the 14th day of August 2019 The petitioner, who is an assessee under the Kerala Value Added Tax Act, 2003 has approached this Court seeking directions to the first respondent to consider Ext.P2 Appeal and Ext.P3 stay petition before proceeding against the petitioner for recovery. 2 It is submitted by the learned Government Pleader that Ext.P3 stay petition has been moved by the petitioner in the statutory appeal and the same can be considered at the earliest. In the above view of the matter, there will be a direction to the first respondent to take up, consider and pass appropriate orders on Ext.P3 stay petition preferred by the petitioner in Ext.P2 statutory appeal and to pass orders on the same, within a period of two months from the date of receipt of a copy of this judgment. Till such time, the coercive proceedings against the petitioner on the basis of the assessment order shall be kept in abeyance. The writ petition is ordered accordingly. sab ANU SIVARAMAN, JUDGE

WP(C).No.22138 OF 2019(N) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF ORDER OF 2ND RESPONDENT DATED 14.11.2017 FOR THE YEAR 2016-17. EXHIBIT P2OF APPEAL FILED BEFORE 1ST RESPONDENT. EXHIBIT P3OF STAY PETITION FILED ALONG WITH EXT.P2.