Olam Agro INDIA Private Limited vs. State Of Kerala

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE FRIDAY, THE 16TH DAY OF AUGUST 2019 / 25TH SRAVANA, 1941 WP(C).No.21997 OF 2019(Y) PETITIONER/S: OLAM AGRO INDIA PRIVATE LIMITED, (FORMERLY KNOWN AS OLAN ENTERPRISES INDIA PRIVATE LIMITED), 5TH FLOOR, BISHOP JEROME NAGAR, CHINNAKADA, KOLLAM - 691 001, REPRESENTED BY ITS AUTHORIZED SIGNATORY MR.AVISHEK KARNANI. BY ADVS. SRI.M.GOPIKRISHNAN NAMBIAR SRI.K.JOHN MATHAI SRI.JOSON MANAVALAN SRI.KURYAN THOMAS SRI.PAULOSE C. ABRAHAM SRI.GAYATHRI POTI RESPONDENT/S: 1 STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 2 ASSISTANT COMMISSIONER-III, STATE GOODS AND SERVICES TAX, SPECIAL CIRCLE, KOLLAM - 691 002. 3 THE DEPUTY COMMISSIONR (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, KOLLAM - 691 002. 4 DEPUTY TAHSILDAR, KOLLAM TALUK - 691 001. BY GOVERNMENT PLEADER, DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16.08.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.21997/2019(Y) 2 JUDGMENT Dated this the 16th day of August 2019 The petitioner, aggrieved by an appellate order passed by the third respondent, intends to file a second appeal before the Tribunal. In the meanwhile, recovery proceedings were initiated. Challenging the same, the petitioner approached this Court. In light of the facts and circumstances, the writ petition is disposed of with the following directions: If the petitioner files an appeal within one month and moves the stay application thereon, the recovery proceedings pursuant to the impugned order shall be kept in abeyance till the stay application is disposed of. The Tribunal shall also ensure the disposal of the stay application within two months. The writ petition is disposed of as above. Sd/- A.MUHAMED MUSTAQUE JUDGE ln WP(C).No.21997/2019(Y) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 A TRUE COPY OF THE ASSESSMENT ORDER DATED 25/02/2019 PASSED BY THE 2ND RESPONDENT PERTAINING TO THE ASSESSMENT YEAR 2013-14 UNDER THE KVAT ACT. EXHIBIT P2 A TRUE COPY OF THE JUDGMENT DATED 19/03/2019 PASSED IN W.P.(C) NO.8239 OF 2019. EXHIBIT P3 A TRUE COPY OF THE APPEAL MEMORANDUM DATED 02/04/2019 (WITHOUT ANNEXURES) FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT,