M/S. Manappuram Finance LTD vs. The Assistant Commissioner Of State Tax - 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. 9147 of 2018 PETITIONER M/S. MANAPPURAM FINANCE LTD., VALAPPAD, THRISSUR, REPRESENTED BY ITS GENERAL MANAGER, M. V. BABU. BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SMT.K.KRISHNA RESPONDENTS: 1. THE ASSISTANT COMMISSIONER OF STATE TAX, STATE GOODS & SERVICES TAX DEPARTMENT, SPECIAL CIRCLE, THRISSUR-680001. 2. STATE TAX OFFICER (IB), STATE GST DEPARTMENT, THRISSUR-680001. 3. THE DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, THRISSUR-680001. 4. THE INSPECTING ASST. COMMISSIONER OF STATE TAX, STATE GOODS & SERVICE TAX DEPARTMENT, THRISSUR-680001. 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: WP(C).No. 9147 of 2018 (P) APPENDIX PETITIONER(S)' EXHIBITS EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13. EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2012-13. EXHIBIT P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2012-13. EXHIBIT P4 COPY OF EARLY HEARING PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2012-13. EXHIBIT P5 COPY OF APPELLATE ORDER IN KVATA 2482/12 TO 2490/12 & 1780/12 ISSUED BY THE DEPUTY COMMISSIONER (APPEALS), ERNAKULAM. EXHIBIT P6 COPY OF LETTER SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. RESPONDENTS EXHIBITS: NIL /TRUE COPY/ VPS PS TO JUDGE P.B.SURESH KUMAR, J. --------------------------------------------- W.P.(C) No. 9147 of 2018 --------------------------------------------- Dated this the 19th day of March, 2018

JUDGMENT Challenging Ext.P1 assessment order under the Kerala Value Added Tax Act, the petitioner preferred Ext.P2 appeal before the third respondent. Ext.P3 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.

WPC 9147 /18 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 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 vps 19/3 // PS to Judge