M/S Tharakans Royal Jewellery vs. The State Tax Officer-1
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI TUE AY, THE 02ND DAY OF JULY 2019 / 11TH ASHADHA, 1941 WP(C).No.17888 of 2019 PETITIONER/S: M/S THARAKANS ROYAL JEWELLERY CHAVAKKAD, THRISSUR DISTRICT, PIN-680 506,REPRESENTED BY ITS PROPRIETRIX SMT. KATHREENA K.V. BY ADV. SRI.K.S.HARIHARAN NAIR RESPONDENT/S: 1 THE STATE TAX OFFICER-1 STATE GOODS AND SERVICE TAX DEPARTMENT, CHAVAKKAD, THRISSUR DISTRICT, PIN-680506. 2 THE DEPUTY COMMISSIONER OF STATE TAX (APPEALS), OFFICE OF THE DEPUTY COMMISSIONER(APPEALS), STATE GST COMPLEX, POOTHOLE, THRISSUR-680 004. 3 THE ASSISTANT COMMISSIONER OF STATE TAX, SGST DEPARTMENT KERALA, IRINJALAKKUDA, THRISSUR-680
OTHER PRESENT: GP. DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02.07.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.17888/2019 -2- J U D G M E N T The petitioner filed appeals in Exts.P2 series aggrieved by the orders of assessment in Ext.P1 series made under Section 25(1) of the KVAT Act. The petitioner has filed the appeals with a delay condonation petition of 115 days in Ext.P3 series and Ext.P4 series of stay petition. The petitioner prays for appropriate direction to the appellate authority to consider and dispose of Exts.P3 and P4 series 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 assessing authority. The delay in considering and disposing of Exts.P3 and P4 series results in the assessing officer taking steps for recovering the tax amount which is under challenge in Ext.P2 series. The assessing officer, if is successful in his effort the statutory appeal would become either academic
W.P.(C) No.17888/2019 -3- 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 orders on delay petition and stay petition are passed expeditiously. Hence the writ petition.
Perused Exts. P2, P3 and P4 series. Prima facie I am satisfied that a case is made out for issuing necessary directions to second respondent to dispose of the delay condonation petitions and stay petitions in Exts.P3 and P4 series respectively. 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 Exts.P3 and P4 series of applications as early as possible, preferably within two months from the date of receipt of copy of this judgment.
W.P.(C) No.17888/2019 -4- (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 jjj
W.P.(C) No.17888/2019 -5- APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER DATED 26.7.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12 EXHIBIT P1 A COPY OF ASSESSMENT ORDER DATED 26.7.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13 EXHIBIT P1 B COPY OF ASSESSMENT ORDER DATED 26.7.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14 EXHIBIT P1 C COPY OF ASSESSMENT ORDER DATED 26.7.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 EXHIBIT P1 D COPY OF ASSESSMENT ORDER DATED 26.7.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 EXHIBIT P1 E COPY OF ASSESSMENT ORDER DATED 26.7.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 EXHIBIT P2 COPY OF THE APPEAL MEMORANDUM DATED 27.6.2019 AGAINST EXTP1. EXHIBIT P2 A COPY OF THE APPEAL MEMORANDUM DATED 26.6.2019 AGAINST EXTP1(A) EXHIBIT P2 B COPY OF THE APPEAL MEMORANDUM DATED 26.6.2019 AGAINST EXTP1(B) EXHIBIT P2 C COPY OF THE APPEAL MEMORANDUM DATED 26.6.2019 AGAINST EXTP1(C) EXHIBIT P2 D COPY OF THE APPEAL MEMORANDUM DATED 26.6.2019 AGAINST EXTP1(D) EXHIBIT P2 E COPY OF THE APPEAL MEMORANDUM DATED 26.6.2019 AGAINST EXTP1(E) EXHIBIT P3 COPY OF THE DELAY CONDONATION PETITION DATED 26.6.2019 IN EXT.P2 APPEAL
W.P.(C) No.17888/2019 -6- EXHIBIT P3 A COPY OF THE DELAY CONDONATION PETITION DATED 26.6.2019 IN EXT.P2(A) APPEAL EXHIBIT P3 B COPY OF THE DELAY CONDONATION PETITION DATED 26.6.2019 IN EXT.P2(B) APPEAL EXHIBIT P3 C COPY OF THE DELAY CONDONATION PETITION DATED 26.6.2019 IN EXT.P2(C) APPEAL EXHIBIT P3 D COPY OF THE DELAY CONDONATION PETITION DATED 26.6.2019 IN EXT.P2(D) APPEAL EXHIBIT P3 E COPY OF THE DELAY CONDONATION PETITION DATED 26.6.2019 IN EXT.P2(E) APPEAL EXHIBIT P4 COPY OF THE STAY PETITION DATED 26.6.2019 IN EXT.P2 APPEAL EXHIBIT P4 A COPY OF THE STAY PETITION DATED 26.6.2019 IN EXT.P2(A) APPEAL EXHIBIT P4 B COPY OF THE STAY PETITION DATED 26.6.2019 IN EXT.P2(B) APPEAL EXHIBIT P4 C COPY OF THE STAY PETITION DATED 26.6.2019 IN EXT.P2(C) APPEAL EXHIBIT P4 D COPY OF THE STAY PETITION DATED 26.6.2019 IN EXT.P2(D) APPEAL EXHIBIT P4 E COPY OF THE STAY PETITION DATED 26.6.2019 IN EXT.P2(E) APPEAL EXHIBIT P5 COPY OF THE REVENUE RECOVERY NOTICE DATED 20.6.2019 ISSUED BY THE 3RD RESPONDENT EXHIBIT P5 A COPY OF THE REVENUE RECOVERY NOTICE DATED 20.6.2019 ISSUED BY THE 3RD RESPONDENT EXHIBIT P5 B COPY OF THE REVENUE RECOVERY NOTICE DATED 20.6.2019 ISSUED BY THE 3RD RESPONDENT
W.P.(C) No.17888/2019 -7- EXHIBIT P5 C COPY OF THE REVENUE RECOVERY NOTICE DATED 20.6.2019 ISSUED BY THE 3RD RESPONDENT EXHIBIT P5 D COPY OF THE REVENUE RECOVERY NOTICE DATED 20.6.2019 ISSUED BY THE 3RD RESPONDENT EXHIBIT P5 E COPY OF THE REVENUE RECOVERY NOTICE DATED 20.6.2019 ISSUED BY THE 3RD RESPONDENT
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.