Aisha Beevi vs. The State Tax Officer - Kerala High Court, 09 March 2020

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL MONDAY, THE 09TH DAY OF MARCH 2020 / 19TH PHALGUNA, 1941 WP(C).No.7005 OF 2020(A) PETITIONER/S: AISHA BEEVI AGED 58 YEARS PROPRIETRESS, ARABIAN JEWELLERY, AMBIYIL HOUSE, ADINAD SOUTH, KULASEKHARAPURAM P.O., KARUNAGAPPILLY, KOLLAM DISTRICT-690 542. BY ADVS. SRI.K.J.ABRAHAM SRI.NIKHIL JOHN RESPONDENT/S: 1 THE STATE TAX OFFICER DEPARTMENT OF COMMERCIAL TAXES, PONKUNNAM, KOTTAYAM DISTRICT-686 506. 2 THE ASSISTANT COMMISSIONER (APPEALS), STATE GOODS AND SERVICES TAX DEPARTMENT, BAKER HILLS, KOTTAYAM DISTRICT-686 001. 3 KERALA VALUE ADDED TAX APPELALTE TRIBUNAL, ADDITIONAL BENCH, C.T.COMPLEX, KOTTAYAM DISTRICT-686 001. OTHER PRESENT: GP DR THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09.03.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.7005 OF 2020(A) 3

JUDGMENT The petitioner has preferred an appeal, Ext.P3 before the Appellate Tribunal against the order of KVATA No.1011/2017 dated 28.10.2017 and also filed a stay application Ext.P4, dated 27th February 2020. It is submitted that coercive steps are initiating against the petitioner to recover the disputed tax and interest.

The learned Government submits that the Tribunal would not have any difficulty in taking up the interim application but the appeals are being taken up on seniority basis.

Heard the learned counsel for the parties and appraised the paper book.

Without expressing any opinion on the merits of the matter, I dispose of the writ petition with a direction to the 3rd respondent to consider the interim application preferred along with the appeal in accordance with law, after affording an opportunity of hearing to the petitioner

WP(C).No.7005 OF 2020(A) 4 within a period of 30 days from the date of receipt of a copy of the order. Till such time, recovery proceedings pursuant to the demand notice shall be kept in abeyance. It is made clear that the interim stay is till the disposal of the interim application and not beyond. AMIT RAWAL sab JUDGE

WP(C).No.7005 OF 2020(A) 5 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO.32050866936/2014-15 DATED 24.11.2017. EXHIBIT P2OF THE APPELLATE ORDER IN KVATA NO.1011/2017 DATED 28.10.2017. EXHIBIT P3OF THE APPEAL MEMORANDUM IN FORM NO.31 DATED 27.02.2020. EXHIBIT P4OF THE AFFIDAVIT AND STAY PETITIONER DATED 27.02.2020.