Sajimon Abraham vs. The State Tax Officer - Kerala High Court, 19 March 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 19TH DAY OF MARCH 2018 / 28TH PHALGUNA, 1939 WP(C).No. 9211 of 2018 PETITIONER : SAJIMON ABRAHAM, PALAKKATTU HOUSE, KIDANGOOR P.O., KOTTAYAM - 686 572, REPRESENTING THE STOPPED BUSINESS NAMELY MARYMATHA GRANITES, DHONI, PALAKKAD AS IT'S PROPRIETOR. BY ADVS.SRI.AJI V.DEV SRI.SUSHANTH.J. SMT.O.A.NURIYA RESPONDENTS : 1. THE STATE TAX OFFICER, STATE GOODS & SERVICE TAXES, FIRST CIRCLE, GST COMPLEX, PALAKKAD - 678 001. 2. THE ASSISTANT COMMISSIONER [APPEALS], STATE GOODS & SERVICE TAXES, GST COMPLEX, PALAKKAD - 678 001. 3. THE KERALA VALUE ADDED TAX, APPELLATE TRIBUNAL, ADDITIONAL BENCH, NOORANI, PALAKKAD - 678 004. 4. THE ASSISTANT COMMISSIONER, STATE GOODS & SERVICE TAXES, GST COMPLEX, PALAKKAD - 678 001. BY SR.GOVERNMENT PLEADER SRI.V.K.SHAMSUDEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19-03-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: DSV/- WP(C).No. 9211 of 2018 (B) APPENDIX PETITIONER'S EXHIBITS : EXHIBIT P1 A TRUE COPY OF THE PROCEEDINGS OF PENALTY PASSED FOR 2013-14 DATED 07.10.2016. EXHIBIT P1[A] A TRUE COPY OF THE PROCEEDINGS OF PENALTY PASSED FOR 2014-15 DATED 28.03.2017. EXHIBIT P2 A TRUE COPY OF THE APPELLATE ORDER PASSED FOR THE YEAR 2013-14 BY THE 2ND RESPONDENT DATED 01.11.2017. EXHIBIT P2[A] A TRUE COPY OF THE APPELLATE ORDER PASSED FOR THE YEAR 2014-15 BY THE 2ND RESPONDENT DATED 01.11.2017. EXHIBIT P3 A TRUE COPY OF THE SECOND APPEAL FILED BEFORE THE 3RD RESPONDENT FOR 2013-14 DATED 28.12.2017. EXHIBIT P3[A] A TRUE COPY OF THE SECOND APPEAL FILED BEFORE THE 3RD RESPONDENT FOR 2014-15 DATED 28.12.2017. EXHIBIT P4 A TRUE COPY OF THE STAY PETITION FILED BEFORE THE 3RD RESPONDENT FOR 2013-14 DATED 28.12.2017. EXHIBIT P4[A] A TRUE COPY OF THE STAY PETITION FILED BEFORE THE 3RD RESPONDENT FOR 2014-15 DATED 28.12.2017. RESPONDENTS' EXHIBITS : NIL // TRUE COPY // P.A.TO JUDGE DSV/- P.B.SURESH KUMAR, J. ================== W.P.(C.) No.9211 of 2018 ---------------------------------------------- Dated this the 19th day of March, 2018

JUDGMENT Challenging Exts.P2 and P2(a) appellate orders under the Central Sales Tax Act, the petitioner preferred Exts.P3 and P3(a) appeals before the Kerala Value Added Tax Appellate Tribunal. Exts.P4 and P4(a) are the applications for stay preferred by the petitioner in the appeals. It is stated that proceedings have already been initiated for realisation of the amounts covered by the orders impugned in the appeals. The grievance of the petitioner, in the circumstances, concerns the delay on the part of the Tribunal in deciding the appeals.

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

In the peculiar facts of this case, the writ

W.P.(C.) No. 9211/2018 2 petition is disposed of directing the Tribunal to pass orders on the applications 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 applications 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