Star Granites vs. Assistant Commissioner - Kerala High Court, 04 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 4TH DAY OF JUNE 2018 / 14TH JYAISHTA, 1940 WP(C).No. 18169 of 2018 PETITIONER(S) STAR GRANITES THATTUPARA, CHULLI P.O, ANGAMALY, ERNAKULAM -683581 REPRESENTED BY ITS MANAGING PARTNER SRI.T.S.JOSEN BY ADV.SRI.K.S.HARIHARAN NAIR RESPONDENT(S): 1. ASSISTANT COMMISSIONER OF THE STATE TAX, STATE GOODS AND SERVICES TAX, SPECIAL CIRCLE, MATTANCHERRY, ALUVA-683101. 2. THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, ERNAKULAM-682015. 3. THE INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAXES, MATTANCHERRY-682002 R BY SR.GOVERNMENT PLEADER, SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04-06-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 18169 of 2018 (U) APPENDIX PETITIONER(S)' EXHIBITS EXHIBIT P1 COPY OF ASSESSMENT ORDER DATED 12/2/2018 FOR THE YEAR 2014-15 ISSUED BY THE 1ST RESPONDENT EXHIBIT P2 COPY OF THE APPEAL MEMORANDUM DATED 7/3/2018 AGAINST EXT.P1. EXHIBIT P3 COPY OF THE STAY PETITION DATED 7/3/2018 IN EXT.P2 APPEAL EXHIBIT P4 COPY OF THE REVENUE RECOVERY NOTICE DATED 13/4/2018 ISSUED BY THE 3RD RESPONDENT. RESPONDENT'S EXHIBITS : NIL //TRUE COPY// SD/- P.A. TO JUDGE SKS P.B.SURESH KUMAR, J. ================== W.P.(C.) No.18169 of 2018 ----------------------------------------- Dated this the 4th day of June, 2018

JUDGMENT

Challenging Ext.P1 assessment order 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 W.P.(C).No. 18169/2018 2 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 SKS