M/S. Little Flower Traders vs. State Tax Officer - Kerala High Court, 18 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 MONDAY, THE 18TH DAY OF JUNE 2018 / 28TH JYAISHTA, 1940 WP(C).No. 19986 of 2018 PETITIONER(S) M/S. LITTLE FLOWER TRADERS BUILDING NO.VP/1543, MAIN ROAD, ALATHUR TALUK, VADAKKENCHERRY, PALAKKAD DISTRICT, REPRESENTED BY ITS MANAGING PARTNER, SRI JAISON MATHEW. BY ADV.SRI.TOMSON T.EMMANUEL RESPONDENT(S): 1. STATE TAX OFFICER FORMERLY : AGRI.INCOME TAX & COMMERCIAL TAX OFFICE, STATE GOODS AND SERVICES TAX DEPARTMENT, ALATHUR-678541. 2. DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, PALAKKAD-678001. 3. KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, CHEROOTTY ROAD, KOZHIKODE-673032. 4. ASSISTANT COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, CHITTOOR-678101, PALAKKAD DISTRICT. R BY GOVERNMENT PLEADER, SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18-06-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 19986 of 2018 (W) APPENDIX PETITIONER(S)' EXHIBITS EXHIBIT P1 COPY OF ORDER DATED 30.03.2015 COMPLETED BY 1ST RESPONDENT FOR 2012-13 U/S.25(1) OF KVAT ACT. EXHIBIT P1(A) COPY OF ORDER DATED 05.05.2015 COMPLETED BY 1ST RESPONDENT FOR 2012-13, U/S.11(2)OF KVAT ACT. EXHIBIT P1(B) COPY OF ORDER DATED 07.12.2016 COMPLETED BY 1ST RESPONDENT FOR 2014-15, U/S.25(1) OF KVAT ACT. EXHIBIT P2 COPY OF 1ST APPEAL DATED 18.07.2015 SUBMITTED BEFORE 2ND RESPONDENT AGAINST EXT P1 ORDER. EXHIBIT P(A) COPY OF 1ST APPEAL DATED 18.07.2015 SUBMITTED BEFORE 2ND RESPONDENT AGAINST EXT P1(A) ORDER. EXHIBIT P2(B) COPY OF 1ST APPEAL DATED 30.03.2017 SUBMITTED BEFORE 2ND RESPONDENT AGAINST EXT P1(B) ORDER. EXHIBIT P3 COPY OF 1ST APPELLATE ORDER PASSED BY 2ND RESPONDENT IN EXT.P2 APPEAL. EXHIBIT P3(A) COPY OF 1ST APPELLATE ORDER PASSED BY 2ND RESPONDENT IN EXT.P2(A) APPEAL. EXHIBIT P3(B) COPY OF 1ST APPELLATE ORDER PASSED BY 2ND RESPONDENT IN EXT.P2(B) APPEAL. EXHIBIT P4 COPY OF 2ND APPEAL SUBMITTED BEFORE 3RD RESPONDENT AGAINST EXT.P3 1ST APPELLATE ORDER. EXHIBIT P4(A) COPY OF 2ND APPEAL SUBMITTED BEFORE 3RD RESPONDENT AGAINST EXT.P3 (A)1ST APPELLATE

ORDER. EXHIBIT P4(B) COPY OF 2ND APPEAL SUBMITTED BEFORE 3RD RESPONDENT AGAINST EXT.P3 (B)1ST APPELLATE ORDER. EXHIBIT P5 COPY OF STAY PETITION SUBMITTED BEFORE 3RD RESPONDENT ALONG WITH EXT.P4 2ND APPEAL. EXHIBIT P5(A) COPY OF STAY PETITION SUBMITTED BEFORE 3RD RESPONDENT ALONG WITH EXT.P4(A) 2ND APPEAL. EXHIBIT P5(B) COPY OF STAY PETITION SUBMITTED BEFORE 3RD RESPONDENT ALONG WITH EXT.P4(B) 2ND APPEAL. RESPONDENT'S EXHIBITS : NIL //// P.A. TO JUDGE SKS

P.B.SURESH KUMAR, J. ================== W.P.(C.) No. 19986 of 2018 ------------------------------------------- Dated this the 18th day of June, 2018 JUDGMENT

Challenging Ext.P3 series appellate orders under the Kerala Value Added Tax Act, the petitioner preferred Ext.P4 series appeals before the Kerala Value Added Tax Appellate Tribunal. Ext.P5 series are the applications for stay preferred by the petitioner in the appeals. It is stated that proceedings have already been initiated for realisation of the amounts covered by the orders impugned in the appeals. The grievance of the petitioner, in the circumstances, concerns the delay on the part of the Tribunal in deciding the appeals.

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

In the peculiar facts of this case, the writ petition is disposed of directing the Tribunal to pass

W.P.(C).No. 19986/2018 2 orders on the applications for stay preferred by the petitioner, within six weeks from the date of receipt of a copy of this judgment. Needless to say that till orders are passed on the applications for stay, further proceedings for realization of the amounts covered by the orders impugned in the appeals shall be deferred by the respondents concerned. P.B.SURESH KUMAR

JUDGE SKS