Meachery Hardwares vs. The Deputy Commissioner (Appeals) - Kerala High Court, 06 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 6TH DAY OF APRIL 2018 / 16TH CHAITHRA, 1940 WP(C).No. 10124 of 2018 PETITIONER(S) MEACHERY HARDWARES 6/371 VALLANGHY NENMARA PALAKKAD DISTRICT REP. BY THE MANAGING PARTNER SMT.S LEKSHIMIKUTTY W/O. MANIKANTAN.V MEACHERY HOUSE VALLANGHY NENMARA, PALAKKAD DISTRICT BY ADVS.SRI.SAJAN VARGHEESE K. SRI.LIJU. M.P SRI.ABE RAJAN RESPONDENT(S): 1. THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES SALES TAX COMPLEX PALAKKAD- 678 001 2. THE STATE TAX OFFICER (INVESTIGATION BRANCH) STATE GST DEPARTMENT PALAKKAD- 678001 R BY SPL.GOVERNMENT PLEADER, SMT.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06-04-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 10124 of 2018 (M) APPENDIX PETITIONER(S)' EXHIBITS EXHIBIT P1 TRUE COPY OF THE PROCEEDINGS OF THE RESPONDENT NO 2 DATED 18.1.2018 EXHIBIT P2 TRUE COPY OF THE DEMAND NOTICE DATED 18.1.2018 ISSUED TO THE PETITIONER EXHIBIT P3 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 28.2.2018 PRESENTED BEFORE THE FIRST RESPONDENT EXHIBIT P4 TRUE COPY OF THE RECEIPT ISSUED ON REMITTING NECESSARY FEE ON 3.3.2018 FOR THE PURPOSE OF EXHIBIT P3 APPEAL EXHIBIT P5 TRUE COPY OF THE URGENT HEARING PETITION DATED 28.2.2018 (VERIFIED ON 3.3.2018) EXHIBIT P6 TRUE COPY OF THE RECEIPT ISSUED ON REMITTING NECESSARY FEE FOR EXHIBIT P5 PETITION EXHIBIT P7 TRUE COPY OF THE STAY PETITION DATED 24.03.2018 FILED IN EXHIBIT P3 APPEAL EXHIBIT P8 TRUE COPY OF THE RECEIPT ISSUED ON REMITTANCE OF NECESSARY FEE FOR THE PURPOSE OF EXHIBIT P7 RESPONDENT'S EXHIBITS : NIL //TRUE COPY// SD/- P.A. TO JUDGE SKS P.B.SURESH KUMAR, J. ================== W.P.(C.) No.10124 of 2018 =================== Dated this the 6th day of April, 2018

JUDGMENT

Challenging Ext.P1 order imposing penalty on the petitioner under Section 67 of the Kerala Value Added Tax Act (the Act), the petitioner preferred Ext.P3 appeal before the first respondent. Ext.P7 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. 10124/2018

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 SKS