Zahi Tyres(INDIA) Private Limited vs. Commercial Tax Officer-I - Kerala High Court, 13 April 2018

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR FRIDAY, THE 13TH DAY OF APRIL 2018 / 23RD CHAITHRA, 1940 WP(C).No. 13746 of 2018 PETITIONER: ZAHI TYRES (INDIA) PRIVATE LIMITED, V/109, AYIKKARAPPADI P.O, PULIKKAL (VIA), CALICUT -673 637, REPRESENTED BY ITS MANAGING DIRECTOR SRI.A.M.SANOOJ. BY ADV.SRI.K.S.HARIHARAN NAIR RESPONDENT(S): 1. COMMERCIAL TAX OFFICER-I, DEPARTMENT OF COMMERCIAL TAXES, MANJERI -676 121 2. THE ASSISTANT COMMISSIONER (APPEALS), COMMERCIAL TAXES, MALAPPURAM DISTRICT AT MANJERY -676 121 3. ASSISTANT COMMISSIONER STATE TAX, STATE GST DEPARTMENT, MALAPPURAM DISTRICT AT MANJERY -676 121 R1 TO R3 BY SPL.GOVERNMENT PLEADER SMT.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13-04-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts 18/4/2018 WP(C).No. 13746 of 2018 (P) APPENDIX PETITIONER(S)' EXHIBITS EXHIBIT P1 COPY OF ASSESSMENT ORDER DATED 07.11.2017 FOR THE YEAR 2014-15 ISSUED BY THE 1ST RESPONDENT EXHIBIT P2 COPY OF APPEAL MEMORANDUM FILED BEFORE THE 2ND RESPONDENT DATED 29.12.2017 AGAINST EXT.P1 EXHIBIT P3 COPY OF STAY PETITION DATED 29.12.2017 IN EXT.P2 APPEAL EXHIBIT P4 COPY OF REVENUE RECOVERY NOTICE DATED 07.04.2018 ISSUED BY THE 3RD RESPONDENT RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.S.TO JUDGE sts 18/4/2018 P.B.SURESH KUMAR, J. --------------------------------------------- W.P.(C) No. 13746 of 2018 --------------------------------------------- Dated this the 13th day of April, 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.

WPC 13746/18 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 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 vps 16/4 // PS to Judge