Travel News Services (INDIA) PVT. LTD. vs. State Tax Officer - Kerala High Court, 21 August 2019

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI WEDNESDAY, THE 21ST DAY OF AUGUST 2019 / 30TH SRAVANA, 1941 WP(C).No.22703 OF 2019(K) PETITIONER: TRAVEL NEWS SERVICES (INDIA) PVT. LTD. MARIA ARCADE,KARIYAD-MATTOOR ROAD, MEKKAD P.O., AKAPPARAMBU, NEDUMBASSERY,ERNAKULAM-683 589,REPRESENTED BY ITS SENIOR ACCOUNTS EXECUTIVE- JAISON THOMAS BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENTS: 1 STATE TAX OFFICER (FORMERLY INTELLIGENCE OFFICER), STATE GOODS AND SERVICES TAX DEPARTMENT, SQUAD NO.II, ERNAKULAM,COCHIN-682 015 2 ASSISTANT COMMISSIONER (APPEALS) STATE GOODS AND SERVICES TAX COMPLEX, THEVARA, COCHIN-682 015 3 ASSISTANT COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICES TAX DEPARTMENT, SPECIAL CIRCLE, MATTANCHERY AT ALUVA-683 101 4 ASSISTANT COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICES TAX COMPLEX, MATTANCHERY,COCHIN-682 002 GP. DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21.08.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.22703 OF 2019(K) 2

JUDGMENT The petitioner filed appeal in Ext.P4 aggrieved by the orders of penalty imposed in Ext.P4 made under Section 47(6) of the KVAT Act. The petitioner has filed the appeal with Ext.P6 stay petition. The petitioner prays for appropriate direction to the appellate authority to consider and dispose of Ext. P6 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 P6 results in the assessing officer taking steps for recovering the tax amount which is under challenge in Ext.P5. 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 the writ petition.

Perused Exts. P4 and P5 and P6. Prima facie I am satisfied that a case is made out for issuing necessary directions to 2nd respondent to dispose of the stay petition in Ext.P6. WP(C).No.22703 OF 2019(K) 3 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 2nd respondent considers and disposes of Ext.P6 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 N //// PA to Judge JUDGE

WP(C).No.22703 OF 2019(K) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF DOCUMENTS ACCOMPANIED WITH THE CONSIGNMENT FOR INTERSTATE STOCK TRANSFER OF TRAVEL PILLOWS MADE BY NEW DELHI BRANCH TO COCHIN BRANCH EXHIBIT P2OF JUDGMENT DATED 19.08.2016 IN WP(C) NO.27490 OF 2016 PASSED BY THIS HON'BLE COURT IN DIRECTING TO RELEASE GOODS TRANSPORTED AS PER EXT P1 ON REMITTING 25% OF SECURITY DEPOSIT EXHIBIT P3OF RELEASING ORDER 20.08.2016 PASSED BY INTELLIGENCE INSPECTOR, SQUAD NO.11, ERNAKULAM IN COMPLIANCE TO EXT.P2 JUDGMENT EXHIBIT P4OF ORDER DATED 12.12.2018 PASSED BY 1ST RESPONDENT, COMMUNICATED TO PETITIONER ON 20.07.2019, IMPOSING PENALTY U/S.47(6) TO THE KVAT ACT EXHIBIT P5OF APPEAL DATED 17.08.2019 SUBMITTED BEFORE 2ND RESPONDENT AGAINST EXT.P4 ORDER EXHIBIT P6OF STAY PETITION DATED 17.08.2019 SUBMITTED ALONG WITH EXT.P5 APPEAL BEFORE 2ND RESPONDENT