M/S. Alakkode Rubber & Agri. Marketing Co-Op Society LTD. vs. The Kerala Value Added Tax Appellate Tribunal - Kerala High Court, 15 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 THURSDAY, THE 15TH DAY OF MARCH 2018 / 24TH PHALGUNA, 1939 WP(C).No. 8857 of 2018 PETITIONER(S) M/S. ALAKKODE RUBBER & AGRICULTURAL MARKETING CO-OP. SOCIETY LTD., KARUVANCHAL, KANNUR DISTRICT, REPRESENTED BY SECRETARY P.A.DEVASSIA. BY ADV.SRI.GEORGE MECHERIL RESPONDENT(S): 1. THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, KOZHIKODE-673001. 2. THE ASSISTANT COMMISSIONER-I, COMMERCIAL TAXES, SPECIAL CIRCLE, KANNUR-670001. 3. THE INSPECTING ASSISTANT COMMISSIONER, STATE GST DEPARTMENT, KANNUR, PIN-670002. BY SR. GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15-03-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 8857 of 2018 (F) APPENDIX PETITIONER(S)' EXHIBITS EXHIBIT P1 TRUE COPY OF THE REVISED ORDER DATED 25.04.2016 FOR THE ASSESSMENT YEAR 2010-11. EXHIBIT P2 A COPY OF THE REVISED ORDER DATED 30.04.2016 FOR THE ASSESSMENT YEAR 2011-12. EXHIBIT P3 A TRUE COPY OF THE ORDER DATED 9.5.2017 IN VATA NO.955/2016. EXHIBIT P4 A TRUE COPY OF THE ORDER DATED 9.5.2017 IN VATA NO. 954/2016. EXHIBIT P5 A TRUE COPY OF THE MEMORANDUM OF APPEAL FILED

AGAINST EXT.P3 ORDER. EXHIBIT P6 AOF THE STAY PETITION FILED ALONG WITH EXT. P5. EXHIBIT P7 AOF THE MEMORANDUM OF APPEAL FILED AGAINST EXT. P4 ORDER. EXHIBIT P8 AOF THE STAY PETITION FILED ALONG WITH EXT.P7. EXHIBIT P9 AOF THE COMMUNICATION DATED 5.3.2018 OF THE 3RD RESPONDENT. EXHIBIT P10 AOF THE JUDGMENT DATED 14.7.2016 IN W.P.(C) NO.23534/2016. EXHIBIT P11 AOF THE JUDGMENT DATED 17.10.2016 IN OTA.7/2014. () P.S. to Judge

P.B.SURESH KUMAR, J. ----------------------------------------------- W.P.(C) No.8857 of 2018 ----------------------------------------------- Dated 15th March, 2018. J U D G M E N T Challenging Exts.P3 and P4 appellate orders under the Kerala Value Added Tax Act, the petitioner preferred Exts.P5 and P7 appeals before the Kerala Value Added Tax Appellate Tribunal. Exts.P6 and P8 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

WPC No. 8857/18 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 orders impugned in the appeals shall be deferred by the respondents concerned. P.B.SURESH KUMAR, JUDGE. tgs