BharatTaxGST

S.P. Bhaskar vs. The State Tax Officer

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WP(C)/9525/2019HC KeralaGSTCNR KLHC01023929201928 March 2019Bench: HONOURABLE MR.JUSTICE S.V.BHATTI3 pages
AI SummaryAllowed

Facts

The petitioner filed a writ petition seeking a direction for the Kerala VAT Appellate Tribunal (third respondent) to expeditiously dispose of his pending stay petition and appeal. These were filed against assessment and appellate orders passed under the KVAT Act for the year 2012-2013.

Held

The High Court directed the third respondent to consider and dispose of the stay petition (Ext.P4) within one month and the appeal (Ext.P3) as expeditiously as possible, preferably within three months. Interim recovery proceedings were stayed for one month.

Key Issues

Whether the High Court should issue a mandamus directing the appellate tribunal to expeditiously dispose of a pending stay application and appeal against assessment orders.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI THURSDAY ,THE 28TH DAY OF MARCH 2019 / 7TH CHAITHRA, 1941 WP(C).No. 9525 of 2019 PETITIONER/S: S.P. BHASKAR AGED 48 YEARS PROPRITOR, SAMY UMAYAL TRADERS, VALACODE, PUNALUR, KOLLAM DISTRICT 691 331. BY ADV. SRI.R.MURALIDHARAN (AROOR) RESPONDENT/S: 1 THE STATE TAX OFFICER STATE GST DEPARTMENT , PUNALUR, KOLLAM DISTRICT 691 309. 2 THE ASSISTANT COMMISSIONER APPEALS, DEPARTMENT OF COMMERCIAL TAXES, COMMERCIAL TAX COMPLEX, BAPUJI NAGAR, ASRAMAM, KOLLAM 691 002. 3 KERALA VALUE ADDED TAX APPELALTE TRIBUNAL, ADDITIONAL BENCH, THIRUVANANTHAPURAM 695 010. 4 THE INSEPCTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, KOTTARAKKARA, KOLLAM DISTRICT 691 506. SRI. C.K.GOVINDAN, SR.GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28.03.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 9525 of 2019 2

JUDGMENT Heard Sri.R.Muraleedharan, the learned counsel for the petitioner and Sri.C.K.Govindan, the learned Senior Government Pleader.

2.

The petitioner prays for a direction to the third respondent to consider and dispose of Ext.P4 stay petition expeditiously.

3.

Having regard to the circumstances of the case, the writ petition is disposed of directing the third respondent to consider and dispose of Ext.P4 stay petition within one month from today and Ext.P3 Appeal as expeditiously as possible, preferably within three months from the date of receipt of a copy of this judgment. In the meantime the recovery proceedings are stayed for one month from today. S.V.BHATTI JUDGE Ac

WP(C).No. 9525 of 2019 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT UNDER KAVAT ACT, FOR 2012-2013 DT. 30.6.2018. EXHIBIT P2OF THE APPELLATE ORDER PASSED BY THE 2ND RESPONDENT DATED 24.12.2018. EXHIBIT P3OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT AGAINST EXT. P1 AND P2 ORDERS DATED 11.2.2019. EXHIBIT P4OF THE INTERLOCUTORY APPLICATION FOR STAY FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT DATED 11.2.2019. RESPONDENT'S/S EXHIBITS: NIL //// PA TO JUDGE

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.