Sreejith Sasikumar vs. State Of Kerala - Kerala High Court, 22 June 2018

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR FRIDAY, THE 22ND DAY OF JUNE 2018 / 1ST ASHADHA, 1940 WP(C).No. 19825 of 2018 PETITIONER(S) SREEJITH SASIKUMAR, M/S. CLARA LIGHT, 5/393 B, TMC 3/28 KANNOTH BUILDING, THRIKKAKARA, COCHIN 21. BY ADV.SRI.NOBLE MATHEW RESPONDENT(S): 1. STATE OF KERALA, REPRESENTED BY ITS PRINCIPAL SECRETARY, TAXES, SECRETARIAT, THIRUVANANTHAPURAM 695 001. 2. THE DEPUTY COMMISSIONER(APPEALS) DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. 3. INTELLIGENCE OFFICER, SQUAD NO. VII, COMMERCIAL TAXES, ERNAKULAM 4. THE STATE TAX OFFICER, STATE GOODS AND SERVICES TAX, 2ND CIRCLE, KALAMASSERY, KERALA. 5. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM, KAKKANAD-682 030. R BY SENIOR GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 22-06-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 19825 of 2018 (C) APPENDIX PETITIONER(S)' EXHIBITS EXHIBIT P1 PHOTOSTAT COPY OF THE ORDER NO. VII/SS-8/14-15 DATED 3/7/2017 EXHIBIT P2 PHOTOSTAT COPY OF THE APPEAL MEMORANDUM FILED BEFORE THE SECOND RESPONDENT ON 10/10/2017 EXHIBIT P3 PHOTOSTAT COPY OF THE ORDER ISSUED BY RESPONDENT NO. 4 DATED 5/2/2018. EXHIBIT P4 PHOTOSTAT COPY OF THE APPEAL MEMORANDUM FILED BY THE PETITIONER BEFORE THE SECOND RESPONDENT ALONG WITH THE APPLICATION FOR SALE. EXHIBIT P5 PHOTOSTAT COPY OF THE NOTICE ISSUED BY RESPONDENT NO. 5 TO THE PETITIONER DATED 28/5/2018 RESPONDENT'S EXHIBITS: NIL ---------------------- TRUE COPY PA TO JUDGE Scl. P.B. SURESH KUMAR, J. ------------------------------------- W.P.(C) No. 19825 of 2018 -------------------------------------- Dated this the 22nd day of June, 2018

JUDGMENT Petitioner is a registered dealer under the Kerala Value Added Tax Act ('the Act'). The assessment of the petitioner for the year 2014-15 has been revised in terms of Ext.P3 under Section 25 (1) of the Act. Aggrieved by Ext.P3 order, the petitioner preferred Ext.P4 appeal before the second respondent. The petitioner also preferred an application for stay along with Ext.P4 appeal. The grievance of the petitioner, in the circumstances, concerns the delay on the part of the second respondent in deciding the appeal.

Heard the learned counsel for the petitioner as also the learned Government Pleader.

Having regard to the facts and circumstances of the case as also the orders passed by this Court in similar and identical matters, the writ petition is disposed of directing the W.P.(C) No. 19825 of 2018 -2- second respondent to consider and pass orders on the applications for stay preferred by the petitioner in the appeal, within six weeks from the date of receipt of a copy of the judgment. Needless to say that till orders are passed on the applications for stay, further proceedings for realization of the amounts covered by Ext.P3 order shall be deferred. P.B. SURESH KUMAR JUDGE Scl/22.06.2018