K.T. Manojkumar vs. The State Tax Officer
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE BASANT BALAJI MONDAY, THE 13TH DAY OF NOVEMBER 2023 / 22ND KARTHIKA, 1945 WP(C) NO. 37436 OF 2023 PETITIONER: 1 K.T. MANOJKUMAR AGED 57 YEARS PROPRIETOR, M/S. GAYATHRI GRAND, OPP. GOVERNMENT HOSPITAL, CHERPULASSERY, PALAKKAD, PIN - 679503 BY ADVS. HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA PARVATHY MENON RESPONDENTS: 1 THE STATE TAX OFFICER WORKS CONTRACT STATE GOODS AND SERVICES TAX DEPARTMENT, PALAKKAD, PIN - 676101 2 THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL CHEROOTTY ROAD, KOZHIKODE , REPRESENTED BY ITS ASST. SECRETARY, PIN - 673032 SMT RESMITHA RAMACHANDRAN, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.11.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.37436 of 2023 2 JUDGMENT The petitioner is an assessee to Sales Tax on the rolls of the 1st respondent. The assessment for the year 2011-12 was completed by the order dated 27.07.2019, against which the petitioner filed an appeal before the Joint Commissioner Appeals, Kozhikode and was rejected by Ext.P2 order.
Challenging Ext.P2 order, an appeal was filed and stay petition was also moved before the 2nd respondent. The stay was granted by the Appellate Authority on condition the petitioner deposits 30% of the disputed amount of tax and on furnishing simple bond for the balance amount within one month, which the petitioner has complied. Now, six months is over. The petitioner has filed another petition as Ext.P9 to extend the interim order already granted by this Court.
WPC No.37436 of 2023 3
The counsel for the petitioner submits that Ext.P9 is not acted upon by the Tribunal and it is awaiting orders and if orders are not passed on Ext.P9 within a time limit, the petitioner would be put to irreparable injury and loss. Therefore, this writ petition is disposed of directing the Kerala Value Added Tax Appellate Tribunal, Kozhikode to take up Ext.P9 and pass appropriate orders within a period of three weeks from today. BASANT BALAJI JUDGE SKP/13-11
WPC No.37436 of 2023 4 APPENDIX OF WP(C) 37436/2023 PETITIONER’S EXHIBITS: EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12 DTD. 27-07-2019 EXHIBIT P2 COPY OF APPELLATE ORDER IN KVATA 155/2019 OF THE JOINT COMMISSIONER (APPEALS), I, KOZHIKODE DTD. 15-03-2021 EXHIBIT P3 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDFENT DTD. 14-07-2021 EXHIBIT P4 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDFENT DTD. 14-07-2021 EXHIBIT P5 COPY OF ORDER IN TA (VAT) NO. 98/21 ISSUED BY THE 2ND RESPONDENT DTD. 27-10-2021 EXHIBIT P6 COPY OF JUDGMENT IN OP (TAX) NO. 1/22 OF THIS HON'BLE COURT DTD. 07-01-2022 EXHIBIT P7 COPY OF ORDER IN TA (VAT) NO. 98/21 BY THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, KOZHIKODE DTD. 22-02-2022 EXHIBIT P8 COPY OF LETTER SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DTD. 17-12-2021 EXHIBIT P9 COPY OF PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD, 13-10-2023 RESPONDENTS' EXHIBITS:NILP.A. TO JUDGE
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.