Kannikkatt Agro Tech vs. The State Tax Officer - Kerala High Court, 08 August 2019

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI THURSDAY, THE 08TH DAY OF AUGUST 2019 / 17TH SRAVANA, 1941 WP(C).No.21703 OF 2019(K) PETITIONER: KANNIKKATT AGRO TECH COLLEGE JUNCITON, MUVATTUPUZHA - 686 661, REPRESENTED BY ITS MANAGING PARTNER SHRI FRANCIS KANNIKKATT. BY ADVS. SRI.AJI V.DEV SRI.M.G.SHAJI SRI.ALAN PRIYADARSHI DEV RESPONDENTS: 1 THE STATE TAX OFFICER, STATE GOODS AND SERVICES TAX, MUDAVOOR P. O., MUVATTUPUZHA - 686 669. 2 THE DEPUTY COMMISSIONER (APPEALS) STATE GOODS AND SERVICES TAX, TAX COMPLEX, THEVARA, PERUMANOOR P. O., ERNAKULAM - 682015. 3 THE INSPECTING ASSISTANT COMMISSIONER STATE GOODS AND SERVICES TAX, MUDAVOOR P. O., MUVATTUPUZHA - 686 669. BY DR. THUSHARA JAMES, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08.08.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.21703 OF 2019(K) 2

JUDGMENT The petitioner filed appeals in Exts.P2 and P2(a) aggrieved by the orders of assessment in Exts.P1 and P1(a) made under Section 25(1) of the KVAT Act. The petitioner has filed the appeals with Exts.P3 and P3(a) stay petitions. The petitioner prays for appropriate direction to the appellate authority to consider and dispose of Exts.P3 and P3(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 Exts.P3 and P3(a) results in the assessing officer taking steps for recovering the tax amount which is under challenge in Exts.P2 and P2(a). The assessing officer, if is successful in his effort the statutory appeals 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 appeals, the WP(C).No.21703 OF 2019(K) 3 orders on stay petitions are passed expeditiously.

Hence the writ petition.

Perused Exts.P1 to P3(a). Prima facie I am satisfied that a case is made out for issuing necessary directions to second respondent to dispose of the stay petitions in Exts.P3 and P3(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/the second respondent considers and disposes of Exts.P3 and P3(a) stay petitions 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 appeals for ten weeks from today. S.V.BHATTI JUDGE DCS

WP(C).No.21703 OF 2019(K) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE ASSESSMENT ORDER PASSED FOR THE YEAR 2012-13 DATED 28.03.2019. EXHIBIT P1 (a) AOF THE ASSESSMENT ORDER PASSED FOR THE YEAR 2013-14 DATED 28.04.2019. EXHIBIT P2 AOF THE APPEAL FILED FOR THE YEAR 2012-13 DATED 20.06.2019. EXHIBIT P2 (a) AOF THE APPEAL FILED FOR THE YEAR 2013-14 DATED 20.06.2019. EXHIBIT P3 AOF THE STAY PETITION FILED FOR THE YEAR 2012-13 DATED 20.06.2019. EXHIBIT P3 (a) AOF THE STAY PETITION FILED FOR THE YEAR 2013-14 DATED 20.06.2019. EXHIBIT P4 AOF THE RR NOTICE IN FORM NO.1 ISSUED FOR THE YEAR 2012-13 DATED 16.07.2019. EXHIBIT P4 (a) AOF THE RR NOTICE IN FORM NO.1 ISSUED FOR THE YEAR 2013-14 DATED 18.06.2019.