Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE S.V.BHATTI
THURSDAY, THE 27TH DAY OF FEBRUARY 2020 / 8TH PHALGUNA, 1941
WP(C).No.5738 OF 2020(N)
PETITIONER/S:
NAJEEM CASHEW INDUSTIRES
KILIKOLLOOR, KOLLAM-691004, REPRESENTED BY ITS
PROPRIETOR NAJIMUDEEN MUSALIAR.
BY ADVS.
SRI.S.ANIL KUMAR (TRIVANDRUM)
SRI.M.RAJAGOPAL
SHRI.RAHUL A.
RESPONDENT/S:
1
THE ASST.COMMISSIONER (ASSESSMENT)
STATE GOODS AND SERVICES TAX DEPARTMENT, SPECIAL
CIRCLE, ASRAMOM, KOLLAM-691002.
2
THE DEPUTY COMMISSIONER (APPEALS),
STATE GOODS AND SERVICES TAX DEPARTMENT, ASRAMOM,
KOLLAM-691002.
GP DR. THUSHARA JAMES
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
27.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.5738 OF 2020(N)
2
JUDGMENT
Dated this the 27th day of February 2020
The petitioner filed appeal in Ext.P2 aggrieved by the order of
assessment in Ext.P1 made under Central Sales Tax Act. The
petitioner has filed the appeal with Ext.P3 stay petition. The
petitioner prays for appropriate direction to the appellate
authority to consider and dispose of Ext.P3 expeditiously.
2.
The case of petitioner is that either the mere filing of
appeal or pendency of appeal does not amount to granting stay by
the appellate authority. The delay in considering and disposing of
Ext.P3 results in the assessing officer taking steps for recovering
the tax amount which is under challenge in Ext.P2. The assessing
officer, if is successful in his effort the statutory appeal would
become either academic or ineffective. It is further contended by
the petitioner that in the manner the law provides for protecting
the interest of appellant pending appeal, the order on stay petition
WP(C).No.5738 OF 2020(N)
3
is passed expeditiously. Hence the writ petition.
3.
Perused Exts.P1, P2, and P3. Prima facie I am satisfied
that a case is made out for issuing necessary directions to 2nd
respondent to dispose of stay petition in Ext.P3.
Having regard to the limited prayer and the grounds referred
to above, this Court is satisfied that the writ petition can be
disposed of by this order: (a) The appellate authority/2nd respondent considers and disposes of Ext.P3 application as early as possible, preferably within two months from the date of receipt of copy of this judgment. (b) The respondents are directed not to take coercive steps or recover the amount determined in the orders under appeal for ten weeks from today. S.V.BHATTI JUDGE JS
WP(C).No.5738 OF 2020(N) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER DATED 10.01.2020 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14. EXHIBIT P2 COPY OF APPEAL MEMORANDUM AGAINST EXT.P1 FILED BEFORE THE 2ND RESPONDENT ON 20.02.2020 EXHIBIT P3 COPY OF STAY PETITION FILED IN EXT.P2 APPEAL.
