Pittappillil Agencies vs. Assistant Commissioner - Kerala High Court, 20 September 2019

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI FRIDAY, THE 20TH DAY OF SEPTEMBER 2019 / 29TH BHADRA, 1941 WP(C).No.25051 OF 2019(F) PETITIONER: PITTAPPILLIL AGENCIES, CATTLE MARKET ROAD, PERUMBAVOOR, PIN-683542. (REPRESENTED BY SRI. PETER PAUL, MANAGING PARTNER) BY ADVS. SRI.K.N.SREEKUMARAN SRI.P.J.ANILKUMAR (A-1768) SRI.N.SANTHOSHKUMAR RESPONDENTS: 1 ASSISTANT COMMISSIONER, SPECIAL CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT, PERUMBAVOOR, PIN-683542. 2 DEPUTY COMMISSIONER (APPEALS), STATE GOODS AND SERVICES TAX DEPARTMENT, THEVARA, ERNAKULAM-682015. 3 ASSISTANT COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, MUVATTUPUZHA, PIN-686669. BY DR. THUSHARA JAMES, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20.09.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.25051 OF 2019(F) 2

JUDGMENT The petitioner filed appeal in Ext.P2 aggrieved by the order of assessment in Ext.P1 made under Section 25(1) read with Section 25AA of the KVAT Act. The petitioner has filed the appeal along with Ext.P2(a) stay petition. The petitioner prays for appropriate direction to the appellate authority to consider and dispose of Ext.P2(a) expeditiously.

The case of petitioner is that either the mere filing of appeal or mere pendency of appeal does not amount to granting stay by the appellate authority. The delay in considering and disposing of Ext.P2(a) 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 is passed expeditiously. Hence

WP(C).No.25051 OF 2019(F) 3 the writ petition.

Perused Exts. P1, P2 and P2(a). 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.P2(a). 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.P2(a) 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 amounts determined in the orders under appeal for ten weeks from today. S.V.BHATTI JUDGE DCS

WP(C).No.25051 OF 2019(F) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO.32151364222/2013-14-KVAT DATED 29/06/2019 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2OF THE APPEAL MEMORANDUM FOR THE YEAR 2013-14 AGAINST EXT.P1 FILED BEFORE THE 2ND RESPONDENT ON 07/08/2019. EXHIBIT P2 AOF THE APPLICATION FOR STAY FILED IN EXT.P2 APPEAL BEFORE THE 2ND RESPONDENT ON 07/08/2019. EXHIBIT P2 BOF THE APPLICATION FOR EARLY HEARING FILED IN EXT.P2 APPEAL BEFORE THE 3RD RESPONDENT ON 07/08/2019. EXHIBIT P3OF THE DEMAND NOTICE IN FORM 1 (IAC)RR NO.538/2019-20 RRC NO.50/19-20 DATED 30/08/2019 ISSUED BY THE 3RD RESPONDENT.