Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE S.V.BHATTI
WEDNESDAY, THE 04TH DAY OF SEPTEMBER 2019 / 13TH BHADRA, 1941
WP(C).No.24115 OF 2019(L)
PETITIONER/S:
CHAKOLAS HOMES PRIVATE LIMITED
PANDIT KARUPPAN ROAD, THEVARA, ERNAKULAM,
REPRESENTED BY ITS MANAGING DIRECTOR, MR. MATHEW L
CHAKOLAS
BY ADVS.
SRI.A.KUMAR
SRI.P.J.ANILKUMAR
SMTG.MINI(1748)
SRI.P.S.SREE PRASAD
SHRI.ABRAHAM JOB
SRI.AJAY V.ANAND
RESPONDENT/S:
1
THE DEPUTY COMMISSIONER (APPEALS)
DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM - 682 016
2
THE ASSISTANT COMMISSIONER (WC)
O/O DEPUTY COMMISSIONER, STATE GOODS AND SERVICES TAX
DEPARTMENT, ERNAKULAM - 682 018
3
STATE ASSISTANT COMMSSIONER
STATE GOODS AND SERVICES TAX DEPARTMENT, ERNAKULAM
AT CIVIL STATION, KAKKANAD, ERNAKULAM - 682 030
OTHER PRESENT:
GP. DR. THUSHARA JAMES
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
04.09.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No. 24115/2019
-2-
J U D G M E N T
Dated this the 4th 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 of 15 days
in Ext.P4 and Ext.P3 stay petition. The petitioner prays for appropriate
direction to the appellate authority to consider and dispose of Exts.P4
and P3 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.P4
and 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 orders on delay petition and stay petition are passed
W.P.(C) No. 24115/2019
-3-
expeditiously. Hence the writ petition.
3.
Perused Exts. P1, P2, P3 and P4. Prima facie I am satisfied that
a case is made out for issuing necessary directions to first respondent to
dispose of the delay condonation petition and stay petition in Exts.P4 and
P3 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/first respondent considers and disposes of Exts.P4 and P3 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. S.V.BHATTI JUDGE jjj
W.P.(C) No. 24115/2019 -4- APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ORDER OF ASSESSMENT FOR A.Y 2012-13 DATED 25.03.2019 PASSED BY THE 2ND RESPONDENT EXHIBIT P2OF THE MEMORANDUM OF APPEAL FOR A.Y 2012-13 EXHIBIT P3OF THE APPLICATION FOR STAY FOR A.Y 2012-13 EXHIBIT P4OF THE APPLICATION TO CONDONE THE DELAY IN FILING THE APPEAL FOR A.Y 2012-13 EXHIBIT P5 AOF THE RR NOTICE ISSUED BY THE 3RD RESPONDENT
