K.N.Gopalakrishnan vs. The Asst.Commissioner Of State Tax - Kerala High Court, 07 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 07TH DAY OF AUGUST 2019 / 16TH SRAVANA, 1941 WP(C).No.21594 OF 2019(Y) PETITIONER: K.N.GOPALAKRISHNAN PROPRIETOR, M/S.HOTEL SREEBHAVAN RESTAURANT AND DEVATHA BAR, OLLUR, THRISSUR. BY ADVS. SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM RESPONDENTS: 1 THE ASST.COMMISSIONER OF STATE TAX, DEPT. OF STATE GOODS AND SERVICES TAX, THRISSUR - 680003. 2 THE DEPUTY COMMISSIONER (APPEALS), DEPT. OF STATE GOODS AND SERVICES TAX, POOTHOLE,THRISSUR-680004. 3 THE ASST. COMMISSIONER OF STATE TAX, SGST DEPARTMENT, STATE TAX COMPLEX, POOTHOLE,THRISSUR-680004. SMT.DR.THUSHARA JAMES - G.P THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07.08.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.21594 OF 2019(Y) 2

JUDGMENT The petitioner filed appeals in Exts.P3 and P4 aggrieved by the orders of assessment in Exts.P1 and P2 made under the KGST Act. The petitioner has filed the appeals with Exts.P5 and P6 stay petitions. The petitioner prays for appropriate direction to the appellate authority to consider and dispose of Exts.P5 and 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 Exts.P5 and P6 results in the assessing officer taking steps for recovering the tax amount which is under challenge in Exts.P3 and P4. 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.21594 OF 2019(Y) 3 orders on stay petitions are passed expeditiously.

Hence the writ petition.

Perused Exts.P1 to P6. Prima facie I am satisfied that a case is made out for issuing necessary directions to second respondent to dispose of stay petitions in Exts. P5 and P6. 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.P5 and P6 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 appeal for ten weeks from today. S.V.BHATTI JUDGE DCS

WP(C).No.21594 OF 2019(Y) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO.25141169/2015-16 DATED 14.6.2019 FOR THE YEAR 2015-16. EXHIBIT P2OF THE ASSESSMENT ORDER NO.25141169/2016-17 DATED 20.6.2019 FOR THE YEAR 2016-17. EXHIBIT P3OF THE APPEAL FOR THE YEAR 2015- 16 DATED 19.7.2019. EXHIBIT P4OF THE APPEAL FOR THE YEAR 2016- 17 DATED 19.7.2019. EXHIBIT P5OF THE STAY PETITION FOR THE YEAR 2015-16 DATED 19.7.2019. EXHIBIT P6OF THE STAY PETITION FOR THE YEAR 2016-17 DATED 19.7.2019.