M/S.Palathara Builders vs. The Commercial Tax Officer - Kerala High Court, 28 May 2018

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR MONDAY, THE 28TH DAY OF MAY 2018 / 7TH JYAISHTA, 1940 WP(C).No. 17197 of 2018 PETITIONER(S) M/S.PALATHARA BUILDERS VENICE APARTMENT, DOOR NO.X-318G, NH BYPASS ROAD, NETTOOR PO, ERNAKULAM, REPRESENTED BY ITS MANAGING PARTNER, P.C.CHERIAN. BY ADVS.SRI.K.P.ABDUL AZEES SMT.SHOBA ANNAMMA EAPEN SMT.T.ARCHANA RESPONDENT(S): 1. THE COMMERCIAL TAX OFFICER, WORKS CONTRACT, STATE GST DEPARTMENT, ERNAKULAM-682030. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM-682030. 3. THE COMMERCIAL TAX OFFICER, REVENUE RECOVERY, ERNAKULAM AT KAKKANADU-682030. BY SR. GOVERNMENT PLEADER SRI. V.K. SHAMSUDEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28-05-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: DSV/- WP(C).No. 17197 of 2018 (Y) APPENDIX PETITIONER(S)' EXHIBITS : EXHIBIT P1 : THE TRUE COPY OF THE ASSESSMENT ORDER NO.32072006867/2012-13 DATED 27-10-2017 PASSED BY COMMERCIAL TAX OFFICER, WORKS CONTRACT, STATE GST DEPT. ERNAKULAM. EXHIBIT P2 : THE TRUE COPY OF APPEAL MEMORANDUM FILED BY THE PETITIONER FOR THE YEAR 2012-13 BEFORE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES. EXHIBIT P3 : THE TRUE COPY OF STAY APPLICATION FILED BY THE PETITIONER FOR THE YEAR 2012-13, BEFORE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. EXHIBIT P4 : THE TRUE COPY OF REVENUE RECOVERY NOTICE NO.A5-931/18 DATED 21-3-2018 ISSUED BY THE COMMERCIAL TAX OFFICER, REVENUE RECOVERY, ERNAKULAM AT KAKKANADU. RESPONDENT (S)' EXHIBITS NIL // TRUE COPY // P.A. TO JUDGE DSV/- P.B.SURESH KUMAR, J. ================== W.P.(C.) No.17197 of 2018 =================== Dated this the 28th day of May, 2018

JUDGMENT

Challenging Ext.P1 assessment order under the Kerala Value Added Tax Act, the petitioner preferred Ext.P2 appeal before the second respondent. Ext.P3 is the application for stay preferred by the petitioner in the appeal. It is stated that proceedings have already been initiated for realisation of the amounts covered by the order impugned in the appeal. The grievance of the petitioner, in the circumstances, concerns the delay on the part of the appellate authority in deciding the appeal.

Heard the learned counsel for the petitioner as also the learned Government Pleader.

Having regard to the facts and circumstances of the case as also the orders passed by this Court in similar and identical matters, the writ petition is disposed of W.P.(C.) No.17197 of 2018 2 directing the appellate authority to consider and pass orders on the application for stay preferred by the petitioner in the appeal, within one month from the date of receipt of a copy of the judgment. Needless to say that till orders are passed on the application for stay, further proceedings for realization of the amounts covered by the order impugned in the appeal shall be deferred by the respondents concerned. P.B.SURESH KUMAR

JUDGE DSV/29/5/18