K.Rajan vs. The Asst. Commissioner - Kerala High Court, 20 April 2021

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI TUESDAY, THE 20TH DAY OF APRIL 2021 / 30TH CHAITHRA, 1943 WP(C).No.9998 OF 2021(Y) PETITIONER: K.RAJAN, AGED 65 YEARS, PROPRIETOR, M/S.DHANYA SAW MILLS, MALAYADI, VIONOBANIKETHAN P.O, NEDUMANGAD, THIRUVANANTHAPURAM. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE ASST. COMMISSIONER, MOBILE SQUAD NO.VII, STATE GOODS AND SERVICES TAX DEPARTMENT, NEYYATTINKARA-695 121, THIRUVANANTHAPURAM DISTRICT. 2 THE JOINT COMMISSIONER (APPEALS), STATE GOODS AND SERVICE TAX DEPARTMENT, COMMERCIAL TAXES DEPARTMENT, THIRUVANANTHAPURAM-695 002. BY ADV. SMT.JASMINE M.M THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20.04.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.9998 OF 2021(Y) 2

JUDGMENT Admit. Government Pleader takes notice for the respondents.

The petitioner is an assessee under the KVAT Act on the rolls of the 1st respondent. By Ext.P1, the petitioner was imposed with a penalty of a sum of Rs.38,44,444/- for the year 2015-16. The petitioner has challenged Ext.P1 before the 2nd respondent by filing Ext.P2 appeal along with an application for stay, which is produced as Exhibit P2(a).

The prayer in the writ petition is to direct the 2nd respondent to dispose of Ext.P2 appeal and Ext.P2(a) stay petition expeditiously. In the nature of the prayer made in the writ petition, the writ petition is WP(C).No.9998 OF 2021(Y) 3 disposed of directing the 2nd respondent to hear and dispose of Ext.P2(a) stay petition filed in Ext.P2 appeal immediately, at any rate, within a period of two months from the date of receipt of a copy of this judgment. Any proceedings initiated for recovery of the amounts due as per Ext.P1 order will be kept in abeyance till the disposal of Ext.P2(a) stay petition. T.R.RAVI, JUDGE. ww

WP(C).No.9998 OF 2021(Y) 4 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16. EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2015-16. EXHIBIT P2(A) COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2015-16.