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Moni George vs. Appellate Tribunal

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WP(C)/7707/2018HC KeralaGSTCNR KLHC01039297201807 March 2018Bench: HONOURABLE MR. JUSTICE P.B.SURESH KUMAR4 pages

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Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR WEDNESDAY, THE 7TH DAY OF MARCH 2018 / 16TH PHALGUNA, 1939 WP(C).No. 7707 of 2018 PETITIONER(S) MONI GEORGE W/O GEORGE JACOB, AGED 43 YEARS, PROPRIETOR, LANJU AUTO SPARES, 4TH MILE, MWRA-163, MUNDAKKAL WEST, KOLLAM. 691001. BY ADVS.SRI.C.A.CHACKO SMT.C.M.CHARISMA SMT.MEGHA K.XAVIER RESPONDENT(S): 1. APPELLATE TRIBUNAL THIRUVANANTHAPURAM. 695001. 2. THE ASSISTANT COMMISSIONER (APPEALS) KERALA STATE GST DEPARTMENT, KOLLAM-691001. 3. THE COMMERCIAL TAX OFFICER, 1ST CIRCLE, KOLLAM-691001. R BY SR.GOVERNMENT PLEADER, SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07-03-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 7707 of 2018 (K) APPENDIX PETITIONER(S)' EXHIBITS EXHIBIT P1 TRUE COPY OF ORDER OF 3RD RESPONDENT DATED 19.4.2017 FOR THE YEAR 2011-12. EXHIBIT P2 TRUE COPY OF THE ORDER DATED 31.1.2018 OF 2ND RESPONDENT. EXHIBIT P3 TRUE COPY OF APPEAL FILED BEFORE 1ST RESPONDENT. EXHIBIT P4 TRUE COPY OF STAY PETITION FILED ALONG WITH EXT.P3. RESPONDENT'S EXHIBITS : NIL //TRUE COPY// sd/- P.A. TO JUDGE SKS P.B.SURESH KUMAR, J. ================== W.P.(C.) No. 7707 of 2018 ------------------------------------------- Dated this the 7th day of March, 2018

JUDGMENT

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

W.P.(C).No.7707/2018 2 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 SKS

Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.