T.Valsamma vs. Commercial Tax Officer - Kerala High Court, 12 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 THURSDAY, THE 12TH DAY OF APRIL 2018 / 22ND CHAITHRA, 1940 WP(C).No. 13021 of 2018 PETITIONER(S) T.VALSAMMA, PROPRIETOR, M/S. IDEAL TRADERS, KELAKAM, AGED 59 YEARS, D/O. JOSEPH, RESIDING AT THYPPADATH HOUSE, P.O. KAKKAYANGAD, IRITTY TALUK, KANNUR DISTRICT. BY ADV.SRI.C.K.SREEJITH RESPONDENT(S): 1. COMMERCIAL TAX OFFICER, COMMERCIAL TAX OFFICE, KUTHUPARAMBA, KANNUR-670002. 2. INSPECTING ASSISTANT COMMISSIONER, OFFICE OF THE INSPECTING ASSISTANT COMMISSIONER, STATE GST DEPARTMENT, KANNUR-670002. 3. THE ASSISTANT COMMISSIONER (APPEALS), COMMERCIAL TAXES, KANNUR-670002. 4. THE SECRETARY, APPELLATE TRIBUNAL, KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, CHEROOTTY ROAD, KOZHIKODE-673004. 5. STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVT., TAXES DEPT., GOVT. SECRETARIAT, THIRUVANANTHAPURAM-695001. BY SPL.GOVERNMENT PLEADER SMT.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12-04-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 13021 of 2018 (C) APPENDIX PETITIONER(S)' EXHIBITS EXHIBIT P1 THE TRUE COPY OF THE ASSESSMENT ORDER NO.32121065902/2012-13 DT. 27.11.2016 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2 THE TRUE COPY OF THE DEMAND NOTICE DT. 27.11.16. EXHIBIT P3 THE TRUE COPY OF THE ORDER PASSED BY THE APPELLATE AUTHORITY IN VATA 2567/2016 DT. 17.6.2017. EXHIBIT P4 THE TRUE COPY OF THE 2ND APPEAL FILED BEFORE THE APPELLATE TRIBUNAL, ADDITIONAL BENCH, KOZHIKODE. EXHIBIT P5 THE TRUE COPY OF THE AFFIDAVIT FILED ALONG WITH THE STAY APPLICATION. EXHIBIT P6 THE TRUE COPY OF THE DEMAND NOTICE ISSUED IN FORM NO.6 DT. 23.3.2017. RESPONDENT(S)' EXHIBITS NIL /TRUE COPY/ VPS PS TO JUDGE P.B.SURESH KUMAR, J. --------------------------------------------- W.P.(C) No. 13021 of 2018 --------------------------------------------- Dated this the 12th day of April, 2018

JUDGMENT Challenging Ext.P3 appellate order under the Kerala Value Added Tax Act, the petitioner preferred Ext.P4 appeal before the Kerala Value Added Tax Appellate Tribunal. Ext.P5 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 Tribunal in deciding the appeal.

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

WPC 13021/18 3. In the peculiar facts of this case, the writ petition is disposed of directing the Tribunal to pass orders on the application for stay preferred by the petitioner, within six weeks from the date of receipt of a copy of this 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 13/4 // PS to Judge