Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
FRIDAY, THE 30TH DAY OF APRIL 2021 / 10TH VAISAKHA, 1943
WP(C).No.10879 OF 2021(H)
PETITIONER:
EVEREADY INDUSTRIES INDIA LTD.
DOOR NO.V/759, EDAPPALLY-MUVATTUPUZHA ROAD,
CLUB JUNCTION, EDAPPALLY 682 024
ERNAKULAM DISTRICT
REPRESENTED BY MR. RATAN KUMAR DASH-
AUTHORISED SIGNATORY.
BY ADV. SRI.JOSEPH JERARD SAMSON RODRIGUES
RESPONDENTS:
1
THE ASSISTANT COMMISSIONER
FIRST CIRCLE,
STATE GOODS AND SERVICES TAX DEPARTMENT,
TRIPUNITHURA 682 301
ERNAKULAM DISTRICT.
2
THE JOINT COMMISSIONER (APPEALS)
STATE GOODS AND SERVICES TAX DEPARTMENT,
PERUMANOOR P.O, ERNAKULAM 682 015
ERNAKULAM DISTRICT.
ADV.RON BASTION, GOVT. PLEADER
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
30.04.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.10879/21
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JUDGMENT
Dated this the 30th day of April, 2021
Ext.P1 assessment order under Section 25(1) of the Kerala
Value Added Tax Act, 2003 relating to the year 2014-15 was issued
by the 1st respondent. Aggrieved by the same, petitioner has
preferred an appeal as Ext.P3 and a stay petition as Ext.P3.
Petitioner confines itself to a limited prayer to dispose of Ext.P3
appeal and Ext.P4 stay petition expeditiously.
2. Taking note of the huge amount involved in the dispute, it is
only essential that Ext.P4 stay petition be disposed of in a time
bound manner, if not the entire appeal itself. However the time for
disposal of the appeal, at present, is a mater which I leave to the
discretion of the Appellate Authority, though it may be better in the
interest of all for an early disposal of the appeal itself. Be that as it
may, since the petitioner is apprehending coercive proceedings to be
initiated against it, it is necessary that Ext.P4 stay petition be
disposed of within a period of two months from the date of receipt of
W.P.(C) No.10879/21
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a copy of this judgment.
3.In such circumstances, I direct the 2nd respondent to dispose of Ext.P4 stay petition 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 disposal of Ext.P2 petition, no coercive steps shall be initiated against the petitioner pursuant to Ext.P1 assessment order. The writ petition is disposed of as above. BECHU KURIAN THOMAS JUDGE vps
W.P.(C) No.10879/21 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO. 32070249944/2014-15 DATED 29-03-2021 FOR THE YEAR 2014-2015 ISSUED BY THE FIRST RESPONDENT EXHIBIT P2OF DEMAND NOTICE IN FORM NO. 12 DATED 29-03-2021 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P3OF THE MEMORANDUM OF APPEAL IN FORM NO. 29 AND GROUNDS OF APPEAL FILED BEFORE THE SECOND RESPONDENT JOINT
COMMISSIONER
(APPEALS), ERNAKULAM. EXHIBIT P4OF THE APPLICATION FOR STAY HEARING OF APPEAL FILED BEFORE THE SECOND RESPONDENT JOINT COMMISSIONER (APPEALS) , ERNAKULAM.
