Suresh Thomas vs. Commercial Tax Officer - Kerala High Court, 16 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 FRIDAY, THE 16TH DAY OF FEBRUARY 2018 / 27TH MAGHA, 1939 WP(C).No. 5324 of 2018 PETITIONER(S) SURESH THOMAS PROPRIETOR, M/S SMART ELECTRONICS, SREEKANTESWARAM, THIRUVANANTHAPURAM. PIN. 695035. BY ADVS.SRI.U.BALAGANGADHARAN SRI.V.JAYANANDAKUMAR RESPONDENT(S): 1. COMMERCIAL TAX OFFICER 1ST CIRCLE, THIRUVANANTHAPURAM, PIN. 695002. 2. THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, THIRUVANANTHAPURAM. PIN.695002 3. THE ASST. COMMISSIONER, STATE GST DEPARTMENT (REVENUE RECOVERY) THIRUVANANTHAPURAM. PIN.695002 4. STATE OF KERALA, REPRESENTED BY SECRETARY (TAXES) THIRUVANANTHAPURAM. PIN.695001 R BY SR.GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16-02-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 5324 of 2018 (M) APPENDIX PETITIONER(S)' EXHIBITS EXHIBIT P1 COPY OF THE ASSESSMENT ORDER DATED 30.8.2017 ISSUED BY 1ST RESPONDENT FOR THE YEAR 2014-15 EXHIBIT P2 COPY OF THE APPEAL MEMORANDUM DATED 17.10.2017 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P3 COPY OF STAY PETITION DATED 17.10.2017 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P4 COPY OF THE NOTICE NO.A3/185/17 -18 DATED 19.1.2018 ISSUED BY THE 3RD RESPONDENT. // TRUE COPY // PS TO JUDGE Kvs/- P.B.SURESH KUMAR, J. = = = = = = = = = = = = W.P.(C).No.5324 of 2018 = = = = = = = = = = = = Dated this the 16th 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.

Having regard to the facts and circumstances of the case as also the orders passed by this Court in similar

WPC.No.5324 of 2018 2 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. Kvs/- ////