Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE S.V.BHATTI
TUESDAY, THE 25TH DAY OF FEBRUARY 2020 / 6TH PHALGUNA, 1941
WP(C).No.3461 OF 2020(G)
PETITIONER/S:
M/S.SUNIL CATERING SERVICES,
V/356B, VELLANIKKARA P.O., CHIRAKKEKKODE, THRISSUR-680 654,
REPRESENTED BY ITS MANAGING PARTNER, SRI. P.K. SUNIL.
BY ADV. SRI.TOMSON T.EMMANUEL
RESPONDENT/S:
1
STATE TAX OFFICER (IB),
STATE GOODS AND SERVICES TAX DEPARTMENT, PUTHOLE, THRISSUR-
680 004.
2
DEPUTY COMMISSIONER (APPEALS)
STATE GOODS AND SERVICES TAX COMPLEX, PUTHOLE, THRISSUR-680
004.
3
STATE TAX OFFICER
1ST CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT, PUTHOLE,
THRISSUR-680 004.
4
ASSISTANT COMMISSIONER OF STATE TAX
STATE GOODS AND SERVICES TAX DEPARTMENT, PUTHOLE, THRISSUR-
680 004.
OTHER PRESENT:
SR GP NISHA BOSE
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25.02.2020, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No. 3461/2020
-2-
J U D G M E N T
Dated this the 25th day of February 2020
The petitioner filed appeal in Ext.P2 aggrieved by the penalty
imposed in Ext.P1 under the KVAT 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
Ext.P3 stay petition 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
W.P.(C) No. 3461/2020
-3-
protecting the interest of appellant pending appeal, the order on
stay petition 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 second
respondent to dispose of the 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/second respondent considers and disposes of Ext.P3 stay 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 order under appeal for ten weeks from today. S.V.BHATTI JUDGE jjj
W.P.(C) No. 3461/2020 -4- APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF PENALTY IMPOSED U/S.67(1) OF THE KVAT ACT 2003, COMPLETED FOR 2014-15 BY IST RESPONDENT. EXHIBIT P2OF APPEAL DATED 25.1.2020 SUBMITTED BEFORE THE 2ND RESPONDENT AGAINST EXT.P1 ORDER ISSUED BY IST RESPONDENT, FOR 2014-15. EXHIBIT P3OF STAY PETITION DATED 25.1.2020 SUBMITTED BEFORE 2ND RESPONDENT ALONG WITH EXT.P2 APPEAL. EXHIBIT P4OF NOTICE DATED 23.1.2020 ISSUED TO PETITIONER BY 3RD RESPONDENT FOR COMPLETING ASSESSMENT FOR 2014-15, ON THE BASIS OF EXT.P1 PENALTY. EXHIBIT P5OF A JUDGMENT DATED 13.10.2017 IN WPC NO.32773 OF 2017 PASSED BY THE HON'BLE HIGH COURT IN SEMILAR SET FACT.
