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 23RD DAY OF MARCH 2018 / 2ND CHAITHRA,1940
WP(C).No. 10294 of 2018
PETITIONER(S)
K.N. MADHUSOODHANAN,
PROPRIETOR,M/S.PANICKER'S ASSOCIATES,
SREENIKETHAN,KALANJOOR,PATHANAMTHITTA 689694.
BY ADVS.SRI.ASWIN GOPAKUMAR
SRI.ANWIN GOPAKUMAR
SMT.KALA G.NAMBIAR
SRI.K.AMAL NATH NAIK
SMT.DEEPTI SUSAN GEORGE
SRI.ARJUN SANTHOSH
SRI.RENOY VINCENT
SMT.HEBA SARA ABRAHAM
RESPONDENT(S):
1. STATE OF KERALA,
REPRESENTED BY ITS SECRETARY(TAXES),
GOVERNMENT SECRETARIAT,THIRUVANANHTAPURAM 695001.
2. THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL,
JAWAHAR NAGAR,
SASTHAMANGALAM,THIRUVANANTHAPURAM-695010.
REPRESENTED BY ITS SECRETARY.
3. THE INSPECTING ASSISTANT COMMISSIONER,
COMMERCIAL TAXES, MINI CIVIL STATION,
KOZHENCHERRY,PATHANAMTHITTA 689645.
R BY GOVERNMENT PLEADER SMT.M.M.JASMINE.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23-03-2018,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 10294 of 2018 (J)
APPENDIX
PETITIONER(S)' EXHIBITS
EXHIBIT P1 A TRUE COPY OF ORDER NO.32030763614/2011-12 DATED
18.10.2016 PASSED BY THE COMMERCIAL TAX OFFICER
(WC),PATHANAMTHITTA.
EXHIBIT P2 A TRUE COPY OF THE ORDER DATED 31.12.2017 PASSED
BY THE DEPUTY COMMISSIONER(APPEALS) II, KERALA
STATE GST DEPARTMENT,KOLLAM.
EXHIBTI P3 A TRUE COPY OF THE APPEAL DATED 08.02.2018 FILED
BEFORE THE 2ND RESPONDENT.
EXHIBIT P4 A TRUE COPY OF THE INTERLOCUTORY APPLICATION
FOR STAY OF COLLECTION OF TAX DATED 08.02.2018
FILED BEFORE THE 2ND RESPONDENT.
EXHIBIT P5 A TRUE COPY OF THE INTERLOCUTORY APPLICATION
FOR URGENT HEARING OF THE APPEAL DATED
08.02.2018 FILED BEFORE THE 2ND RESPONDENT.
EXHIBIT P6 THE TRUE COPY OF THE DEMAND NOTICE DATED
25.01.2018 ISSUED BY THE 3RD RESPONDENT
// TRUE COPY //
Sd/-
PS TO JUDGE.
Kvs/-
P.B.SURESH KUMAR, J.
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W.P.(C).No.10294 of 2018
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Dated this the 23rd day of March, 2018
J U D G M E N T Challenging Ext.P2 appellate order under the Kerala Value Added Tax Act, the petitioner preferred Ext.P3 appeal before the Kerala Value Added Tax Appellate Tribunal. Ext.P4 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.
2.Heard the learned counsel for the petitioner as also the learned Government Pleader.
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. Kvs/- ////
