Albarka Traders vs. State Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A. TUE AY, THE 28TH DAY OF MARCH 2023 / 7TH CHAITHRA, 1945 WP(C) NO. 10718 OF 2023 PETITIONER: ALBARKA TRADERS KANJIRAPALLY, KOTTAYAM DISTRICT, PIN - 686507 REPRESENTED BY ITS PROPRIETOR SRI. SANIF KHAN BY ADVS. K.S.HARIHARAN NAIR HARIMA HARIHARAN RAJATH R NATH G.REMADEVI RESPONDENTS: 1 STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT, PUNNAM PARAMBIL BUILDING, OPP. POLICE STATION, PONKUNNAM, PIN – 686506 2 DEPUTY COMMISSIONER (APPEALS) STATE GOODS AND SERVICES TAX DEPARTMENT, PUBLIC LIBRARY BUILDINGS, SASTHRI ROAD, KOTTAYAM, PIN – 686001 3 THE SECRETARY KERALA VALUE ADDED TAX ADDITIONAL APPELLATE TRIBUNAL, SGST COMPLEX, NAGAMPADOM, KOTTAYAM, PIN – 686001 BY ADV SR. GP- DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28.03.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) NO. 10718 OF 2023 2 JUDGMENT The petitioner being aggrieved by Ext.P1 assessment order under the provisions of Kerala Value Added Tax Act, 2003 for the year 2012-13, submitted an appeal before the appellate authority. It culminated in Ext.P2 by which it was dismissed. Challenging Ext.P2 appellate order a second appeal was filed before the 3rd respondent, which is Ext.P3 along with Ext.P4 application for stay. The grievance of the petitioner is that, while the aforesaid appeal and stay petition are pending, recovery proceedings are being pursued by the respondents. This writ petition is submitted in such circumstances, seeking for a direction to the 3rd respondent to consider and pass appropriate orders on Ext.P3 appeal and Ext.P4 stay petition. After hearing both sides, I am of the view that, this writ petition can be disposed of directing the 3rd respondent to consider and pass appropriate orders on Ext.P4 application for stay, as expeditiously as possible, at any rate, within a period of three

WP(C) NO. 10718 OF 2023 3 months from the date of production of copy of this judgment and it is ordered accordingly. Till such a decision is taken on Ext.P4 the recovery proceedings pursuant to Ext.P1 as confirmed by Ext.P2 shall stand stayed. ZIYAD RAHMAN A.A. JUDGE scs

WP(C) NO. 10718 OF 2023 4 APPENDIX OF WP(C) 10718/2023 PETITIONER EXHIBITS Exhibit P1 COPY OF THE ASSESSMENT ORDER DATED 01- 07-2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13 Exhibit P2 COPY OF THE APPELLATE ORDER DATED 05- 08-2020 ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2012-13 Exhibit P3 COPY OF APPEAL MEMORANDUM DATED 03-02- 2023 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT Exhibit P4 COPY OF THE STAY PETITION DATED 03-02- 2023 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT