Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE AMIT RAWAL
TUESDAY, THE 10TH DAY OF MARCH 2020 / 20TH PHALGUNA, 1941
WP(C).No.7166 OF 2020(U)
PETITIONER/S:
PATHARAM SERVICE CO-OPERATIVE BANK LTD NO.721
PATHARAM.P.O, SOORANAD SOUTH,
KOLLAM DISTRICT,REPRESENTED BY ITS
SECRETARY,PREMKUMAR.B.
BY ADV. SRI.BOBBY JOHN
RESPONDENTS:
1
THE STATE TAX OFFICER-II
KARUNAGAPPALLY,STATE GOODS AND SERVICES TAX
DEPARTMENT,MINI CIVIL STATION,
KARUNAGAPPALLY,KOLLAM DISTRICT,
PIN-690518.
2
THE DEPUTY COMMISSIONER(APPEALS),
KOLLAM,STATE GOODS AND SERVICE TAX
DEPARTMENT,ASRMAM.P.O,
KOLLAM DISTRICT,PIN-691002.
3
THE DEPUTY TAHSILDAR,
KUNNATHUR TALUK,MINI CIVIL STATION
BUILDING,SASTHAMKOTTA.P.O,
KOLLAM DISTRICT,PIN-690521.
DR THUSHARA JAMES, GOVERNMENT PLEADER
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
10.03.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
2
WP(C).No.7166 OF 2020(U)
JUDGMENT
Dated this the 10th day of March 2020
The grievance of the petitioner in the
instant case is that against the assessment
order dated 28.02.2019 for the assessment year
2012-13 passed under the erstwhile kerala Value
Added Tax, 2003, preferred an appeal along with
stay application Exts.P2 and P3 dated 28.02.2020
and 29.02.2020, but the same has not been taken
up, however, during the pendency of the appeal,
demand under the provisions of the Kerala
Revenue Recovery Act,1968, has been raised by
the 4th respondent.
2.
Learned counsel for the respondents
submit that the application for stay would be
considered, in case a time frame is fixed by
this Court, though several appeals are pending
3
WP(C).No.7166 OF 2020(U)
consideration.
3.
Having heard both sides of the parties
and without expressing any opinion on merit, I
dispose of the writ petition with a direction to
the 2nd respondent to consider the application
of stay within a period of 30 days from the date
of receipt of a certified copy of this judgment. Till such time the demand pursuant to Exts.P4 and P5 raised under the provisions of Kerala Revenue Recovery Act,1968 shall remain stayed. It is made clear that the aforementioned order of stay of this Court is only till the disposal of the application of stay. The writ petition stand disposed of. AMIT RAWAL JUDGE hmh
4 WP(C).No.7166 OF 2020(U) APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER DATED 28/02/2019,PASSED BY THE 1ST RESPONDENT,FOR THE YEAR 2012-13 EXHIBIT P2OF THE APPEAL DATED 28/02/2020,FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT AGAINST THE EXT.P1 ASSESSMENT ORDER FOR THE YEAR 2012-13 EXHIBIT P3OF THE APPLICATION FOR STAY,DATED 29/02/2020,FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT AGAINST EXT.P1 ASSESSMENT FOR THE YEAR 2012-13 EXHIBIT P4 ISSUED BY THE FOURTH RESPONDENT,UNDER SECTION 7 OF THE KERALA REVENUE RECOVERY ACT,1968 EXHIBIT P5 ISSUED BY THE FOURTH RESPONDENT,UNDER SECTION 34 OF THE KERALA REVENUE RECOVERY ACT,1968. RESPONDENT'S/S EXHIBITS: NIL
