M/S. Sincere Agencies vs. The State Tax Officer-Ii
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI WEDNE AY, THE 07TH DAY OF AUGUST 2019 / 16TH SRAVANA, 1941 WP(C).No.21571 OF 2019(V) PETITIONER: M/S. SINCERE AGENCIES, VII/208, 209, ENGANDIYOOR GRAMA PANCHAYATH, KUNDALIYOOR, THRISSUR - 680 616, REPRESENTED BY ITS MANAGING PARTNER SRI. P.S.VIJAYAN BY ADVS. SRI.K.S.HARIHARAN NAIR SRI.P.F.JOY RESPONDENTS: 1 THE STATE TAX OFFICER-II, STATE GOODS AND SERVICES DEPARTMENT, CHAVAKKAD, PIN - 682 018 2 THE DEPUTY COMMISSIONER OF STATE TAX (APPEALS) OFFICE OF THE DEPUTY COMMISSIONER (APPEALS), STATE GST COMPLEX, POOTHOLE, THRISSUR - 680 004 3 THE ASSISTANT COMMISIONER OF STATE TAX, SGST KERALA, IRINJALAKKUDA - 680 125 SMT. DR.THUSHARA JAMES - G.P THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07.08.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.21571 OF 2019(V) 2 JUDGMENT The petitioner filed appeals in Exts.P2 and P2(a) aggrieved by the orders of assessment in Exts.P1 and P1(a) made under Section 25(1) of the KVAT Act. 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 appeals 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 appeals, the
WP(C).No.21571 OF 2019(V) 3 orders on stay petitions are passed expeditiously.
Hence the writ petition.
Perused Exts.P1 to P3(a). Prima facie I am satisfied that a case is made out for issuing necessary directions to second 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/the second respondent considers and disposes of Exts.P3 and P3(a) stay petitions 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 orders under appeals for ten weeks from today. S.V.BHATTI JUDGE DCS
WP(C).No.21571 OF 2019(V) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER DATED 27-03-2019 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2010-11 EXHIBIT P1(A) COPY OF ASSESSMENT ORDER DATED 27-03-2019 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13 EXHIBIT P2 COPY OF THE APPEAL MEMORANDUM DATED 28-03- 2019 AGAINST EXT.P1 EXHIBIT P2(A) COPY OF THE APPEAL MEMORANDUM DATED 28-03- 2019 AGAINST EXT.P1(A) EXHIBIT P3 COPY OF THE STAY PETITION DATED 28-03-2019 IN EXT.P2 APPEAL EXHIBIT P3(A) COPY OF THE STAY PETITION DATED 28-03-2019 IN EXT.P2(A) APPEAL EXHIBIT P4 COPY OF THE REVENUE RECOVERY NOTICE DATED 20-07-2019 ISSUED BY THE 3RD RESPONDENT FOR THE YEAR 2010-11 EXHIBIT P4(A) COPY OF THE REVENUE RECOVERY NOTICE DATED 22-07-2019 ISSUED BY THE 3RD RESPONDENT FOR THE YEAR 2012-13
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.