B.Mohanachandran Nair vs. The Deputy Commissioner (Assessment) - Kerala High Court, 22 September 2021

Cause title — parties, addresses and appearances

1 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS WEDNESDAY, THE 22ND DAY OF SEPTEMBER 2021 / 31ST BHADRA, 1943 WP(C) NO. 19643 OF 2021 PETITIONER: B.MOHANACHANDRAN NAIR AGED 62 YEARS PROPRIETOR, M/S. PRASANTHI CASHEW COMPANY, MANAGAD, KOLLAM. BY ADVS. HARISANKAR V. MENON MEERA V.MENON RESPONDENTS: 1 THE DEPUTY COMMISSIONER (ASSESSMENT) STATE GOODS AND SERVICES TAX DEPARTMENT, SPECIAL CIRCLE, KOLLAM 691 001 2 THE JOINT COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, KOLLAM 691 001 SR GP DR THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22.09.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 BECHU KURIAN THOMAS, J. ---------------------------------------- WP(C) No. 19643 of 2021 ---------------------------------------- Dated this the 22nd day of September, 2021

JUDGMENT Petitioner was an assessee under the Kerala Value Added Tax Act, 2003 for the assessment year 2017-18, petitioner is saddled with a penalty of Rs.33,65,50,259/- by Ext.P1 order. Challenging the order of penalty, petitioner has preferred an appeal to the second respondent a copy of the memorandum of which is produced as Ext.P2. The appeal is still pending consideration. Petitioner has preferred a stay petition in the pending appeal, seeking for a stay of recovery of the amounts imposed as per Ext.P2. The stay petition is produced as Ext.P3

It is submitted on behalf of the petitioner that while

the appeal is pending consideration, respondents are initiating steps to recover the amount imposed as per the order impugned and the petitioner will be subjected to irreparable hardships. Petitioner seeks for a direction to consider the appeal as well as the stay petition in a time-bound manner.

I have heard by Adv. Harisankar V. Menon, the learned

3 Counsel for the petitioner as well as the learned senior Government Pleader Dr. Thushara James on behalf of the respondents.

Having regard to the circumstances arising in the case as well as the submissions made by the learned Counsel for the parties as above of the view that this writ petition can be disposed of directing the second respondent to consider and pass appropriate orders on the stay petition field in the pending appeal. Accordingly, there will be a direction to the second respondent to consider and pass appropriate orders on Ext.P3 stay petition filed by the petitioner in the pending appeal, as expeditiously as possible, at any rate within a period of three months from the date of receipt of a copy of this judgment. Till such a decision as directed above is taken, all proceedings for recovery of the amount imposed as per the order impugned in this appeal shall be kept in abeyance. BECHU KURIAN THOMAS JUDGE AJ/22.09.2021

4 APPENDIX OF WP(C) 19643/2021 PETITIONER EXHIBITS Exhibit P1 COPY OF ORDER ISSUED BY THE FIRST RESPONDENT FOR THE YEAR 2017-18 Exhibit P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. Exhibit P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.