M/S Cee Pee Marbles & Granites vs. Assistant Commissioner, Special Circle-Ii - 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. 20681 of 2018 PETITIONER(S) M/S CEE PEE MARBLES & GRANITES, CEE PEE COMPLEX,MANNUR POST,KOZHIKODE,REPRESENTED BY ITS MANAGING DIRECTOR MR.YOOUNS SALEEM.C.P. BY ADVS.SRI.ANIL D. NAIR SRI.R.SREEJITH KUM.MEKHALA M.BENNY SRI.ACHYUT K PADMARAJ RESPONDENT(S): 1. ASSISTANT COMMISSIONER, SPECIAL CIRCLE-II, SPECIAL CIRCLE II,STATE GOODS AND SERVICES TAX DEPARTMENT, KOZHIKODE. 2. THE DEPUTY COMMISSIONER(APPEALS), COMMERCIAL TAXES,KOZHIKODE. 3. COLLECTOR/AUTHORIZED OFFICER, OFFICE OF THE DEPUTY COMMISSIONER,COMMERCIAL TAX DEPARTMENT, KOZHIKODE-6. R BY SENIOR GOVERNMENT PLEADER SRI.V.K.SHAMSUDEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22-06-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 20681 of 2018 (I) APPENDIX PETITIONER(S)' EXHIBITS EXHIBIT P1 TRUE COPY OF THE PENALY ORDER FOR THE YEAR 2010-11 DATED 31.03.2018 ISSUED TO THE PETITIONER BY THE FIRST RESPONDENT. EXHIBIT P2 TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2011-11 EXHIBIT P3 TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2010-11 EXHIBIT P4 TRUE COPY OF THE NOTICE DATED 20.06.2018 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER FOR THE YEAR 2010-11. RESPONDENT'S EXHIBITS: NIL ---------------------- TRUE COPY PA TO JUDGE Scl. P.B. SURESH KUMAR, J. ------------------------------------- W.P.(C) No. 20681 of 2018 -------------------------------------- Dated this the 22nd day of June, 2018

JUDGMENT Challenging Ext.P1 order imposing penalty under the Kerala Value Added Tax Act, the petitioner preferred Ext.P2 appeal before the second respondent. Ext.P3 is the application for stay preferred by the petitioner in the appeal. It is stated that proceedings have already been initiated for realisation of the amounts covered by the order impugned in the appeal. The grievance of the petitioner, in the circumstances, concerns the delay on the part of the appellate authority 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 appellate authority to consider and pass orders on the application for W.P.(C) No. 20681 of 2018 -2- stay preferred by the petitioner in the appeal, within one month from the date of receipt of a copy of the judgment. Needless to say that till orders are passed on the application for stay, further proceedings for realization of the amounts covered by the order impugned in the appeal shall be deferred by the respondents concerned. P.B. SURESH KUMAR JUDGE Scl/22.06.2018