M/S. Thieh Ingots PVT. LTD vs. The Assistant Commissioner Of State Tax - Kerala High Court, 26 February 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 26TH DAY OF FEBRUARY 2018 / 7TH PHALGUNA, 1939 WP(C).No. 6249 of 2018 PETITIONER(S) M/S. THIEH INGOTS PVT. LTD. NIDA, KANJIKODE, PALAKKAD, REPRESENTED BY ITS DIRECTOR, P.T.AYSHA. BY ADVS.SRI.K.SRIKUMAR (SR.) SRI.K.MANOJ CHANDRAN SRI.P.R.AJITHKUMAR RESPONDENT(S): 1. THE ASSISTANT COMMISSIONER OF STATE TAX STATE GST DEPARTMENT, SPECIAL CIRCLE, PALAKKAD-678001. 2. THE DEPUTY COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD-678001. 3. THE INSPECTING ASSISTANT COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD-678001. R BY SR.GOVERNMENT PLEADER, SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26-02-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 6249 of 2018 (E) APPENDIX PETITIONER(S)' EXHIBITS EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DTD. 30-11-2017. EXHIBIT P2 TRUE COPY OF THE APPEAL DATED 19-02-2018. EXHIBIT P3 TRUE COPY OF THE STAY PETITION DATED 19-02-2018. EXHIBIT P4 TRUE COPY OF THE REVENUE RECOVERY NOTICE ISSUED DATED 06-02-2018. RESPONDENT'S EXHIBITS : NIL //TRUE COPY// sd/- P.A. TO JUDGE SKS P.B.SURESH KUMAR, J. ================== W.P.(C.) No. 6249 of 2018 ----------------------------------------- Dated this the 26th day of February, 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. 6249/2018

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