Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR
THURSDAY, THE 21ST DAY OF JUNE 2018 / 31ST JYAISHTA, 1940
WP(C).No. 20601 of 2018
PETITIONER(S)
A. K. RADHAKRISHNAN,
PROPRIETOR, M/S.RV ENTERPRISES, II 593 D MAIKAD P.O,
ANGAMALY, ERNAKULAM-683589.
BY ADV.SRI.TOMSON T.EMMANUEL
RESPONDENT(S):
1. STATE TAX OFFICER,
FORMERLY COMMERCIAL TAX OFFICER, STATE GOODS AND
SERVICES TAX DEPARTMENT, ALUVA-683101.
2. DEPUTY COMMISSIONER (APPELS),
COMMERCIAL TAXES, THEVARA, COCHIN-682015.
3. THE VALUE ADDED TAX APPELLATE TRIBUNAL,
THEVARA, ERNAKULAM, COCHIN-682015.
4. ASSISTANT COMMISSIONER OF STATE TAX,
STATE GOODS AND SERVICES TAX DEPARTMENT, MATTANCHERY,
COCHIN-682002.
5. THE BRANCH MANAGER,
CANARA BANK, CHURCH JUNCTION, ANGAMALY BRANCH,
ANGAMALY-683572.
BY SR.GOVERNMENT PLEADER:SRI.V.K.SHAMSUDHEEN
BY SRI.PAULY MATHEW MURICKEN,SC,CANARA BAN
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21-06-2018,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 20601 of 2018 (A)
APPENDIX
PETITIONER(S)' EXHIBITS
EXHIBIT P1- TRUE COPY OF ORDER PASSED BY 1ST RESPONDENT
U/S.25(1) OF THE KVAT ACT FOR THE YEAR 2011-12.
EXHIBIT P1- TRUE COPY OF APPEAL SUBMITTED BEFORE 2ND
RESPONDENT AGAINST EXT.P1 ORDER.
EXHIBIT P3- TRUE COPY OF CONDITIONAL STAY ORDER DIRECTING
TO REMIT 30% OF DISPUTED AMOUNT AND PROOF OF
PAYMENT MADE BEFORE 1ST RESPONDENT.
EXHIBIT P4- TRUE COPY OF 1ST APPELLATE ORDER DATED 05/02/2018
COMMUNICATED TO PETITIONER ON 04/06/2018.
EXHIBIT P5- TRUE COPY OF 2ND APPEAL DATED 19/06/2018
SUBMITTED BY THE PETITIONER BEFORE 3RD
RESPONDENT AGAINST EXT.P4 1ST APPELLATE ORDER.
EXHIBIT P6- TRUE COPY OF AFFIDAVIT AND PETITION, SUBMITTED
ALONG WITH EXT.P5 FOR STAY.
EXHIBIT P7- TRUE COPY OF PROHIBITORY ORDER DATED 15/05/2018
ISSUED TO 5TH RESPONDENT BY 4TH RESPONDENT,
PURSUANT TO EXT.P1 DEMAND.
RESPONDENT'S EXHIBITS:NIL
//TRUE COPY//
SD/-
PA TO JUDGE
rsr
P.B.SURESH KUMAR, J.
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W.P.(C).No.20601 of 2018
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Dated this the 21st day of June, 2018
J U D G M E N T
Challenging Ext.P4 appellate order under the Kerala Value Added Tax Act, the petitioner preferred Ext.P5 appeal before the Kerala Value Added Tax Appellate Tribunal. Ext.P6 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 Tribunal in deciding the appeal.
2.Heard the learned counsel for the petitioner as also the learned Government Pleader.
W.P.(c).No.20601 of 2018 : 2 :
3.In the peculiar facts of this case, the writ petition is disposed of directing that if the petitioner produces materials indicating remittance of 30% of the disputed tax within two weeks from the date of receipt of a copy of the judgment, the Tribunal shall dispose of the appeal itself, within three months thereafter. If the petitioner does not produce materials indicating remittance of 30% of the disputed tax, the Tribunal shall pass orders on the application for stay, within six weeks from the date of receipt of a copy of the judgment. Needless to say that till orders are passed on the application for stay or the appeal, as the case may be, 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 rsr
