Vallavanthara Agencies vs. State Tax Officer -Ii - Kerala High Court, 01 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 01ST DAY OF AUGUST 2019 / 10TH SRAVANA, 1941 WP(C).No.21012 OF 2019(B) PETITIONER: VALLAVANTHARA AGENCIES XXII/386, COLLEGE ROAD, PATHANAMTHITTA 689 645, REPRESENTED BY ITS PARTNER SRI. TONY VALLAVANTHARA. BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENTS: 1 STATE TAX OFFICER -II FORMERLY COMMERCIAL TAX OFFICER, STATE GOODS AND SERVICES TAX DEPARTMENT, PATHANAMTHITTA 689 645. 2 ASSISTANT COMMISSIONER(APPEALS), STATE GOODS AND SERVICES TAX DEPARTMENT, PATHANAMTHITTA 689 645. 3 ASSISTANT COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, PATHANAMTHITTA 689 645. GP. SMT. M.M. JASMIN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01.08.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.21012 OF 2019(B) 2

JUDGMENT The petitioner filed appeals in Exts.P2 to P2(c) aggrieved by the orders of assessment in Exts.P1 to P1(c) made under Section 25(1) of the KVAT Act. The petitioner has filed the appeals with delay condonation petitions in Exts.P3 to P3(c) and Exts.P4 to P4(c) stay petitions. The petitioner prays for appropriate direction to the appellate authority to consider and dispose of Exts.P3 to P3(c) and P4 to P4(c) 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 to P3(c) and P4 to P4(c) results in the assessing officer taking steps for recovering the tax amount which is under challenge in Exts.P2 to P2(c). 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 orders on delay petitions and stay petitions

WP(C).No.21012 OF 2019(B) 3 are passed expeditiously. Hence the writ petition.

Perused Exts.P1 to P1(c), P2 to P2(c), P3 to P3(c) and P4 to P4(c). Prima facie I am satisfied that a case is made out for issuing necessary directions to second respondent to dispose of the delay condonation petitions and stay petitions in P3 to P3(c) and P4 to P4(c) 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/the second respondent considers and disposes of P3 to P3(c) and P4 to P4(c) 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 DCS

WP(C).No.21012 OF 2019(B) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF ORDER DATED 28.2.2018 COMPLETED U/S. 25 (1) OF KVAT ACT 2003, BY 1ST RESPONDENT FOR 2011-12, WITHOUT VERIFYING BOOKS OF ACCOUNTS. EXHIBIT P1 (a)OF ORDER DATED 11.6.2018 COMPLETED U/S. 25 (1) OF KVAT ACT 2003, BY 1ST RESPONDENT FOR 2012-13, WITHOUT VERIFYING BOOKS OF ACCOUNTS. EXHIBIT P1 (b)OF ORDER DATED 11.6.2018 COMPLETED U/S. 25 (1) OF KVAT ACT 2003, BY 1ST RESPONDENT FOR 2013-14, WITHOUT VERIFYING BOOKS OF ACCOUNTS. EXHIBIT P1 (c)OF ORDER DATED 11.6.2018 COMPLETED U/S. 25 (1) OF KVAT ACT 2003, BY 1ST RESPONDENT FOR 2014-15, WITHOUT VERIFYING BOOKS OF ACCOUNTS. EXHIBIT P2OF APPEAL DATED 25.7.2019 SUBMITTED BEFORE 2ND RESPONDENT AGAINST EXT P1 ORDER FOR THE YEAR 2011-12. EXHIBIT P2 (a)OF APPEAL DATED 25.7.2019 SUBMITTED BEFORE 2ND RESPONDENT AGAINST EXT P1 A ORDER FOR THE YEAR 2012-13. EXHIBIT P2 (b)OF APPEAL DATED 25.7.2019 SUBMITTED BEFORE 2ND RESPONDENT AGAINST EXT P1 B ORDER FOR THE YEAR 2013-14. EXHIBIT P2 (c)OF APPEAL DATED 25.7.2019 SUBMITTED BEFORE 2ND RESPONDENT AGAINST EXT P1 C ORDER FOR THE YEAR 2014-15. EXHIBIT P3OF PETITION FOR CONDONING DELAY DATED 25.7.2019 SUBMITTED ALONG WITH EXT P2 APPEAL, BEFORE 2ND RESPONDENT FOR THE YEAR 2011-12. EXHIBIT P3 (a)OF PETITION FOR CONDONING DELAY DATED 25.7.2019 SUBMITTED ALONG WITH EXT P2 AAPPEAL, BEFORE 2ND RESPONDENT FOR THE YEAR 2012-13. EXHIBIT P3 (b)OF PETITION FOR CONDONING DELAY DATED 25.7.2019 SUBMITTED ALONG WITH EXT P2

WP(C).No.21012 OF 2019(B) 5 B APPEAL, BEFORE 2ND RESPONDENT FOR THE YEAR 2013-14. EXHIBIT P3 (c)OF PETITION FOR CONDONING DELAY DATED 25.7.2019 SUBMITTED ALONG WITH EXT P2 C APPEAL, BEFORE 2ND RESPONDENT FOR THE YEAR 2014-15. EXHIBIT P4OF STAY PETITION DATED 25.7.2019 SUBMITTED ALONG WITH EXT P2 APPEAL, BEFORE 2ND RESPONDENT FOR THE YEAR 2011-12. EXHIBIT P4 (a)OF STAY PETITION DATED 25.7.2019 SUBMITTED ALONG WITH EXT P2 A APPEAL, BEFORE 2ND RESPONDENT FOR THE YEAR 2012-13. EXHIBIT P4 (b)OF STAY PETITION DATED 25.7.2019 SUBMITTED ALONG WITH EXT P2 B APPEAL, BEFORE 2ND RESPONDENT FOR THE YEAR 2013-14. EXHIBIT P4 (c)OF STAY PETITION DATED 25.7.2019 SUBMITTED ALONG WITH EXT P2 C APPEAL, BEFORE 2ND RESPONDENT FOR THE YEAR 2014-15.