Dr . R.P.Mythreyi vs. The State Tax Officer(Int.)
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI FRIDAY, THE 09TH DAY OF AUGUST 2019 / 18TH SRAVANA, 1941 WP(C).No.21815 OF 2019(B) PETITIONER/S: DR. R.P.MYTHREYI, VRINDAVAN HOUSE, ARCHANA HOSPITAL, THODUPUZHA. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SMT.K.KRISHNA RESPONDENT/S: 1 THE STATE TAX OFFICER(INT.) SQUAD NO.II (ADDL. CHARGE), STATE GOODS AND SERVICES TAXES DEPARTMENT, IDUKKI AT THODUPUZHA - 685584. 2 THE DEPUTY COMMISSIONER (APPEALS) STATE GST DEPARTMENT, KOTTAYAM - 686 001. GP. DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09.08.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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JUDGMENT The petitioner filed appeals in Exts.P2 and P2(a) aggrieved by the orders of penalty in Exts.P1 and P1(a) made under Section 67 (1) of the KVAT Act, 2003. The petitioner has filed the appeals with Exts.P3 and P3(a) stay petitions. The petitioner prays for appropriate direction to the appellate authority to consider and dispose of Exts.P3 and P3(a) 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 of Exts.P3 and P3(a) results in the assessing officer taking steps for recovering the tax amount which is under challenge in Exts.P2 and P2(a). The assessing officer, if is successful in his effort the statutory appeal would
-3- WP(C) NO.21815 OF 2019 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.
Perused Exts. P1, P1(a), P2, P2(a), P3 and P3(a). Prima facie I am satisfied that a case is made out for issuing necessary directions to 2nd respondent to dispose of the stay petitions in Exts.P3 and P3(a). 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 Exts.P3 and P3(a) applications as early as possible, preferably within two months from the date of receipt of copy of this judgment.
-4- WP(C) NO.21815 OF 2019 (b) The respondents are directed not to take coercive steps or recover the amounts determined in the orders under appeal for ten weeks from today. S.V.BHATTI JUDGE JS
-5- WP(C) NO.21815 OF 2019 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12 EXHIBIT P1 (a) COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13 EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2011-12 EXHIBIT P2 (a) COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2012-13 EXHIBIT P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2011-12 EXHIBIT P3 (a) COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2012-13 RESPONDENTS'S/S EXHIBITS: NIL
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.