Nitasha Constructions vs. State Tax Officer - Kerala High Court, 20 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 TUESDAY, THE 20TH DAY OF FEBRUARY 2018 / 1ST PHALGUNA, 1939 WP(C).No. 5564 of 2018 PETITIONER NITASHA CONSTRUCTIONS WORK SITE AT NAVAL BASE, KOCHI, KERALA ADMINISTRATIVE CAMP OFFICE, RDS FLAT, 5A, "THE RETREAT" ERNAKULAM, KOCHI 682 018REPRESENTED BY ITS AUTHORIZED SIGNATORY SRI. RAVINDER KUMAR SHARMA BY ADV.SRI.K.S.HARIHARAN NAIR RESPONDENTS: 1. STATE TAX OFFICER (WORKS CONTRACT), OFFICE OF THE DEPUTY COMMISSIONER, STATE GST DEPARTMENT, MATTANCHERY, KOCHI- 682 002 2. THE DY. COMMISSIONER (APPEALS) COMMERCIAL TAXES, ERNAKULAM, KOCHI- 682 015 BY GOVERNMENT PLEADER:SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20-02-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 5564 of 2018 (U) APPENDIX PETITIONER'S EXHIBITS EXHIBTIP1 COPY OF ASSESSMENT ORDER DATED 30-01-2018 FOR THE YEAR 2013-14 ISSUED BY THE 1ST RESPONDENT EXHIBIT P2 COPY OF APPEAL MEMORANDUM DATED 17-02-2018 AGAINST EXT.P1 EXHIBIT P3 COPY OF STAY PETITION 17-02-2018 IN EXT.P2 APPEAL RESPONDENT'S EXHIBITS:NIL //TRUE COPY// SD/- PA TO JUDGE rsr P.B.SURESH KUMAR, J. -------------------------------------------- W.P.(C).No.5564 of 2018 --------------------------------------------------------------- Dated this the 20th day of February, 2018

J U D G M E N T

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.

W.P.(c).No.5564 of 2018 : 2 :

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 rsr