Jai Hind Traders vs. The State Tax Officer - Kerala High Court, 09 July 2019

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI TUE AY, THE 09TH DAY OF JULY 2019 / 18TH ASHADHA, 1941 WP(C).No.18567 of 2019 PETITIONER: JAI HIND TRADERS XVIII/16, PALAKKAD ROAD, ATHICODE, KOZHINJAMPARA, CHITTUR, PALAKKAD DISTRICT-678 554, REPRESENTED BY ITS PROPRIETOR SRI.S.MOHAMMED FAROOK. BY ADV. SRI.K.S.HARIHARAN NAIR RESPONDENTS: 1 THE STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT, KERALA, CHITTUR, PALAKKAD-678 101. 2 THE DEPUTY COMMISSIONER OF STATE TAX(APPEALS), 5TH FLOOR, STATE GST COMPLEX, BEHIND CIVIL STATION, PALAKAKD-678 001. 3 THE INSPECTING ASSISTANT COMMISSIONER, SGST KERALA, CHITTUR, PALAKAKD-678 101. GP. DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09.07.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.18567 of 2019 -2- JUDGMENT 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 stay petition 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 Ext.P3 stay petition results in the assessing officer taking steps for recovering the tax amount which is under challenge in Ext.P2 appeal. 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.

WP(C).No.18567 of 2019 -3-

Perused Ext.P1 assessment order, Ext.P2 appeal and Ext.P3 stay petition. Prima facie I am satisfied that a case is made out for issuing necessary directions to 2nd respondent to dispose of Ext. P3 stay petition. 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 Ext.P3 stay petition applications 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 appeal for ten weeks from today. S.V.BHATTI JUDGE JS

WP(C).No.18567 of 2019 -4- APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT DATED 05.04.2019 FOR THE YEAR 2015-16. EXHIBIT P2 COPY OF THE APPEAL MEMORANDUM DATED 13.05.2019 AGAINST EXT.P1. EXHIBIT P3 COPY OF THE STAY PETITION DATED 13.05.2019 IN EXT.P2 APPEAL. EXHIBIT P4 COPY OF THE REVENUE RECOVERY NOTICE ISSUED BY THE 3RD RESPONDENT DATED 26.06.2019.