Kingstar Granite And Tiles vs. The Assistant Commissioner - Kerala High Court, 07 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 WEDNESDAY, THE 7TH DAY OF MARCH 2018 / 16TH PHALGUNA, 1939 WP(C).No. 7711 of 2018 PETITIONER(S) KINGSTAR GRANITE AND TILES 9/810, MANGALATHN CHALLA, PAMPAMPALLAM, PALAKKAD - 678 621, PRESENT ADDRESS C/O. KHAJA HUSAIN M., ACHIKULATHIL HOUSE, CHANDRAPURAM, WALAYAR - 678 624, REPRESENTED BY ITS PARTNER M. KHAJA HUSSAIN. BY ADV.SRI.K.S.HARIHARAN NAIR RESPONDENT(S): 1. THE ASSISTANT COMMISSIONER STATE GST DEPARTMENT KERALA, SPECIAL CIRCLE, PALAKKAD - 678 001. 2. THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, PALAKKAD - 678 001. 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. 7711 of 2018 (L) APPENDIX PETITIONER(S)' EXHIBITS EXHIBIT P1. COPY OF ASSESSMENT ORDER DATED 25.01.2018 FOR THE YEAR 2012-13 ISSUED BY THE 1ST RESPONDENT EXHIBIT P2. COPY OF THE APPEAL MEMORANDUM DATED 26.02.2018 AGAINST EXT. P1 EXHIBIT P3. COPY OF THE STAY PETITION DATED 26.02.2018 IN EXT. P2 APPEAL RESPONDENT'S EXHIBITS : NIL //TRUE COPY// sd/- P.A. TO JUDGE SKS P.B.SURESH KUMAR, J. ================== W.P.(C.) No. 7711 of 2018 =================== Dated this the 7th 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 second 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. 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 W.P.(C).No. 7711/2018 2 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 SKS