E.Mohammed vs. The Asst.Commissioner-1 - Kerala High Court, 08 July 2019

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941 WP(C).No.18462 of 2019 PETITIONER/S: E.MOHAMMED,PROPRIETOR, M/S T.N.R. TRADERS, THAVANOOR, MALAPPURAM DISTRICT BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENT/S: 1 THE ASST.COMMISSIONER-1 SPECIAL CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT, MALAPPURAM - 676 505 2 THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES DEPARTMENT, KOZHIKODE - 673 101 GP DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08.07.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.18462 of 2019 2

JUDGMENT The petitioner filed appeal in Exts.P2, P2(a) and P2(b) aggrieved by the orders of assessment in Exts.P1, P1(a) and P(b) made under Section 25(1) of the KVAT Act. The petitioner has filed the appeals with Ext.P3, P3(a) and P3(b) stay petitions. The petitioner prays for appropriate direction to the appellate authority to consider and dispose of Exts.P3, P3(a) and P3(b) expeditiously.

The case of petitioner is that either the mere filing of appeals or mere pendency of appeals does not amount to granting stay by the appellate authority. The delay in considering and disposing of Ext.P3, P3(a) and P3(b) results in the assessing officer taking steps for recovering the tax amount which is under challenge in Ext.P.2, P2(a) and P2(b). 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 stay petitions are passed expeditiously. Hence the writ petition.

Perused Exts.P1, P1(a) and P1(b), P2, P2(a) and P2(b) and P3,P3(a) and P3(b). Prima facie I am satisfied that a case is made out for issuing necessary directions to the 2nd respondent to dispose of the stay petition in Ext.P3, P3(a) and P3(b) 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/2nd respondent considers and disposes of Ext.P3, P3(a) and P3(b) 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, JUDGE APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13 (CST) EXHIBIT P1 A COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14 (CST) EXHIBIT P1 B COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 (CST) EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2012-13 (CST) EXHIBIT P2 A COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2013-14 (CST) EXHIBIT P2 B COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 201- 15 (CST) EXHIBIT P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT P3 A COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT P3 B COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT