More Retail PVT.LTD vs. The Assistant Commissioner - Kerala High Court, 20 April 2021

Cause title — parties, addresses and appearances

W.P.(C)No.10108 of 2021 1 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.10108 OF 2021(K) PETITIONER: MORE RETAIL PVT.LTD (FORMERLY ADITYA BIRLA RETAIL LTD.), 5/149-B, ALAIKKAPARAMBU, THURAVOOR P.O, CHERTHALA-688 532, ALAPPUZHA DISTRICT, REPRESENTED BY MR. MANOG C.M, AUTHORISED SIGNATORY. BY ADV. SRI.JOSEPH JERARD SAMSON RODRIGUES RESPONDENTS: 1 THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE III, STATE GOODS AND SERVICES TAX DEPARTMENT, PERUMANOOR P.O, ERNAKULAM-682 015. 2 THE JOINT COMMISSIONER (APPEALS), STATE GOODS AND SERVICES TAX DEPARTMENT, PERUMANOOR P.O, ERNAKULAM-682 015 SMT.M.M.JASMINE, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20.04.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C)No.10108 of 2021 2 T.R. RAVI, J. ------------------------------------------------ W.P.(C)No.10108 of 2021 -------------------------------------------------- Dated this the 20th day of April, 2021

JUDGMENT Admit. Government Pleader takes notice for the respondents.

The petitioner is a registered dealer on the rolls of the 1st respondent. By Exhibit P1 the petitioner was issued with an assessment order under Section 25(1) of the KVAT Act, 2003, for the year 2014-15, raising a demand of Rs.17,27,816/- towards tax and Rs.12,09,471/- towards interest. The petitioner has challenged Exhibit P1 before the 2nd respondent by filing Exhibit P2 appeal along with an application for stay, which is produced as Exhibit P3. The prayer in the Writ petition is to direct the 2nd respondent to dispose of Exhibit P2 appeal and Exhibit P3 stay petition expeditiously.

In the nature of the prayer made in the Writ petition, the Writ petition is disposed of directing the 2nd respondent to hear and dispose of Exhibit P3 stay petition filed in Exhibit P2 appeal immediately at any rate within a period of 2 months from the date of receipt of a copy of this judgment. Any proceedings initiated for recovery of the amounts due as per Exhibit P1 assessment will be kept in abeyance till the disposal of Exhibit P3 stay petition. Since the assessment relates to the year 2014-15, the 2nd respondent shall endeavour to hear and dispose of the appeal also as expeditiously as possible. The Writ petition is disposed of as above. T.R. RAVI JUDGE

dsn APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER DATED 27.02.2020 FOR THE YEAR 2013-14 (CERTIFIED COPY) ISSUED BY THE FIRST RESPONDENT FOR THE YEAR 2013-14. EXHIBIT P2OF THE MEMORANDUM OF APPEAL IN FORM NO. 29 AND GROUNDS OF APPEAL FILED BEFORE THE JOINT APPEAL FILED BEFORE THE JOINT COMMISSIONER (APPEALS), ERNAKULAM. EXHIBIT P3OF THE APPLICATION FOR STAY HEARING OF APPEAL FILED BEFORE THE JOINT COMMISSIONER (APPEALS), ERNAKULAM.