Kollam Internet Cable Distribution [P] LTD vs. State Tax Officer - Kerala High Court, 11 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 11TH DAY OF JUNE 2018 / 21ST JYAISHTA, 1940 WP(C).No. 15767 of 2018 PETITIONER(S) KOLLAM INTERNET CABLE DISTRIBUTION [P] LTD., THAMARAKULAM, KOLLAM-691001, REPRESENTED BY ITS DIRECTOR RAMESH KUMAR. BY ADVS.SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.K.V.JAYAPRAKASH SRI.M.RAJAGOPAL RESPONDENT(S): 1. STATE TAX OFFICER (INTELLIGENCE), STATE GOODS AND SERVICES TAX DEPARTMENT, SQUAD NO.IV, KOLLAM AT PUNALUR, PIN-691 305. 2. INTELLIGENCE INSPECTOR, SQUAD NO.IV, KOLLAM AT PUNALUR, PIN-691305. 3. THE MANAGER, KARUR VYSYA BANK LTD., SMV BUILDING, VADAYATTUKOTTA ROAD, KOLLAM-691 001. 4. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ASRAMOM, KOLLAM-691 002. BY SR.GOVERNMENT PLEADER:SRI.M.M.JASMINE THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11-06-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 15767 of 2018 (U) APPENDIX PETITIONER(S)' EXHIBITS EXT.P1: COPY OF BANK GUARANTEE DTD.29.08.2017. EXT.P2; COPY OF ORDER DTD.20.11.2017 ISSUED BY THE 1ST RESPONDENT. EXT.P3; COPY OF APPEAL MEMORANDUM AGAINST EXT.P2. EXT.P4: COPY OF STAY PETITION FILED ALONG WITH EXT.P3 APPEAL. RESPONDENT'S EXHIBITS:NIL //TRUE COPY// SD/- PA TO JUDGE rsr P.B.SURESH KUMAR, J. -------------------------------------------- W.P.(C).No.15767 of 2018 --------------------------------------------------------------- Dated this the 11th day of June, 2018

J U D G M E N T

Challenging Ext.P2 order imposing penalty under the Kerala Value Added Tax Act, the petitioner preferred Ext.P3 appeal before the fourth respondent. Ext.P4 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.

W.P.(c).No.15767 of 2018 : 2 :

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 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 rsr