Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE S.V.BHATTI
THURSDAY, THE 19TH DAY OF SEPTEMBER 2019 / 28TH BHADRA, 1941
WP(C).No.24720 OF 2019(L)
PETITIONER/S:
SAJU P. MAMPILLY
AGED 51 YEARS
PROPRIETOR, MAMPILLY POLYMER TRADERS, JAWAHAR LAL
NEHRU STADIUM, KALOOR P.O., COCHIN-682 017.
BY ADV. SRI.TOMSON T.EMMANUEL
RESPONDENT/S:
1
ASSISTANT COMMISSIONER OF STATE TAX,
STATE GOODS AND SERVICES TAX DEPARTMENT, SPECIAL
CIRCLE-III, THEVARA, COCHIN-682 015.
2
DEPUTY COMMISSIONER(APPEALS),
STATE GOODS AND SERVICES TAX COMPLEX, THEVARA,
ERNAKULAM, COCHIN-682 015.
3
ASSISTANT COMMISSINER OF STATE TAX,
STATE GOODS AND SERVICES TAX DEPARTMENT, KAKKANAD,
CIVIL STATION, COCHIN-682 030.
4
STATE BANK OF INDIA,
BONOTH SHOPPING COMPLEX, KALOOR BRANCH, NEAR
DESABHIMANI, COCHIN-682 017, REPRESENTED BY ITS BRANCH
MANAGER.
OTHER PRESENT:
GP. DR. THUSHARA JAMES
SC SRI.M.JITHESH MENON
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
19.09.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No. 24720/2019
-2-
J U D G M E N T
Dated this the 19th day of September 2019
The petitioner filed appeal in Ext.P2 aggrieved by the orders of
assessment in Ext.P1 made under Section 25(1) of the KVAT Act. The
petitioner has filed the appeal with delay condonation petition in Ext.P3
and Ext.P4 stay petition. The petitioner prays for appropriate direction
to the appellate authority to consider and dispose of Exts.P3 and P4
expeditiously.
2.
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 Exts.P3
and P4 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 orders on delay petition and stay petition are passed
expeditiously. Hence the writ petition.
W.P.(C) No. 24720/2019
-3-
3.
Perused Exts. P1, P2, P3 and P4. Prima facie I am satisfied that
a case is made out for issuing necessary directions to second respondent
to dispose of the delay condonation petitions and stay petitions in
Exts.P3 and P4 respectively.
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 Exts.P3 and P4 applications 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. (c) Respondents issue communications recalling the attachment of bank account of petitioner if attached. S.V.BHATTI JUDGE jjj
W.P.(C) No. 24720/2019 -4- APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER DATED 30.11.2018 COMPLETED UNDER SECTION 25(1) OF THE KVAT ACT FOR 2016-17 BY 1ST RESPONDENT AFTER MAKING ADDITIONS TO THE CONCERNED TURNOVER. EXHIBIT P2 COPY OF APPEAL DATED 06.06.2019 SUBMITTED BEFORE 2ND RESPONDENT AGAINST EXT.P1 ORDER. EXHIBIT P3 COPY OF PETITION FOR CONDONING DELAY DATED 06.06.2019 SUBMITTED ALONG WITH EXT.P2 APPEAL BEFORE 2ND RESPONDENT. EXHIBIT P4 COPY OF STAY PETITION DATED 06.06.2019 SUBMITTED ALONG WITH EXT.P2 APPEAL BEFORE 2ND RESPONDENT. EXHIBIT P5 COPY OF DEMAND NOTICE IN FORM NO.1 FOR REVENUE RECOVERY ISSUED BY 3RD RESPONDENT PURSUANT TO EXT.P1 ORDER.
