Ahalia Foundation Eye Hospital vs. Assistant Commissioner And Another - 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. 9346 of 2018 PETITIONER(S) AHALIA FOUNDATION EYE HOSPITAL, (A UNIT OF AHALIA INTERNATIONAL FOUNDATION) KOZHIPARA, ELIPPARA P.O.,PALAKKAD-678 557. REPRESENTED BY ITS TRUSTEE SRI.A.G.AJITH PRASAD. BY ADV.SRI.K.S.HARIHARAN NAIR RESPONDENT(S): 1. ASSISTANT COMMISSIONER OF STATE TAX, STATE GST DEPARTMENT KERALA, SPECIAL CIRCLE, PALAKKAD-678 001, 2. THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, PALAKKAD -678 001. BY SR. GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19-03-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 9346 of 2018 (P) APPENDIX PETITIONER(S)' EXHIBITS EXHIBIT P1: COPY OF ASSESSMENT ORDER DATED 05-01-2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14. EXHIBIT P1(A): COPY OF ASSESSMENT ORDER DATED 31-01-2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16. EXHIBIT P2: COPY OF APPEAL MEMORANDUM DATED 09-03-2018 FILED BY THE PETITIONER AGAINST EXT.P1. EXHIBIT P2(A): COPY OF APPEAL MEMORANDUM DTED 09/03/2018 FILED BY THE PETITIONER AGAINST EXT.P1(A). EXHIBIT P3: COPY OF STAY PETITION FILED IN EXT.P2 DATED 09-03-2018. EXHIBIT P3(A): COPY OF STAY PETITION FILED IN EXT.P2(A) DATED 09-03-2018. (true copy) Sd/- P.S. to Judge P.B.SURESH KUMAR, J. ----------------------------------------------- W.P.(C) No.9346 of 2018 ----------------------------------------------- Dated 19th March, 2018.

J U D G M E N T Challenging Ext.P1 series assessment orders under the Kerala Value Added Tax Act, the petitioner preferred Ext.P2 series appeals before the second respondent. Ext.P3 series 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 appellate authority in deciding the appeals.

Heard the learned counsel for the petitioner as also the learned Government Pleader. Having regard to the facts and circumstances of WPC No. 9346 of 2018 2 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 applications for stay preferred by the petitioner in the appeals, within one month from the date of receipt of a copy of the judgment. Needless to say that till orders are passed on the applications for stay, further proceedings for realization of the amounts covered by the orders impugned in the appeals shall be deferred by the respondents concerned. P.B.SURESH KUMAR, JUDGE. tgs