Heard together (2 matters)
WP(C)NO.13272 OF 2018
W.P.(C) No.16980 of 2018
Read from the judgment's own cause title. This page is filed under one of them.
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 24TH DAY OF MAY 2018 / 3RD JYAISHTA, 1940
WP(C).No. 16980 of 2018
PETITIONER(S)
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HERCULES AUTOMOBILES INTERNATIONAL (P) LTD.,
P.B.NO.4405, CCSB ROAD, CHUNGOM, ALAPPUZHA-688011,
REPRESENTED BY ITS AUTHORISED SIGNATORY,
MR.JOSEPH VARGHESE.
BY ADVS.SRI.M.GOPIKRISHNAN NAMBIAR
SRI.P.GOPINATH
SRI.K.JOHN MATHAI
SRI.JOSON MANAVALAN
SRI.KURYAN THOMAS
SRI.PAULOSE C. ABRAHAM
SMT.S.PARVATHI
RESPONDENT(S):
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1. THE STATE OF KERALA,
REPRESENTED BY THE SECRETARY (TAXES),
GOVERNMENT OF KERALA, SECRETARIAT,
THIRUVANANTHAPURAM-695001.
2. THE ASSISTANT SECRETARY, THE KERALA VALUE ADDED TAX
APPELLATE TRIBUNAL,
KOTTAYAM BENCH, NAGAMPADAM, KOTTAYAM-686001.
3. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (APPEALS),
DEPARTMENT OF COMMERCIAL TAXES,
(CURRENTLY STATE GOODS AND SERVICES TAX DEPARTMENT),
TAX COMPLEX, ASHRAMAM P.O., CHINNAKKADA, KOLLAM-691013.
4. THE ASSISTANT COMMISSIONER (ASSESSMENT),
SPECIAL CIRCLE, DEPARTMENT OF COMMERCIAL TAXES,
(CURRENTLY STATE GOODS AND SERVICES TAX DEPARTMENT),
ALAPPUZHA-688001.
5. THE INSPECTING ASSISTANT COMMISSIONER,
DEPARTMENT OF COMMERCIAL TAXES,
(CURRENTLY STATE GOODS AND SERVICES TAX DEPARTMENT),
ALAPPUZHA-688001.
6. THE CHIEF MANAGER, STATE BANK OF INDIA,
ALAPPUZHA BRANCH (00802), BEACH ROAD, ALAPPUZHA-688012.
R1 TO R5 BY SENIOR GOVERNMENT PLEADER SRI. V.K. SHAMSUDEEN
R6 BY SMT.AMBILY S., SC
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24-05-2018,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
TS
WP(C).No. 16980 of 2018 (V)
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APPENDIX
PETITIONER(S)' EXHIBITS
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EXHIBIT P1 A TRUE COPY OF THE ASSESSMENT ORDER DATED
02-09-2017 PASSED BY THE 4TH RESPONDENT FOR THE
YEAR 2014-15.
EXHIBIT P2 A TRUE COPY OF THE ORDER DATED 28-02-2018 PASSED
BY THE 3RD RESPONDENT.
EXHIBIT P3 A TRUE COPY OF THE JUDGMENT IN WP(C)NO.13272 OF
2018 DATED 12-04-2018.
EXHIBIT P4 A TRUE COPY OF THE APPEAL MEMORANDUM
(WITHOUT ANNEXURES) DATED 04-05-2018 FILED BY
THE PETITIONER BEFORE THE 2ND RESPONDENT.
EXHIBIT P5 A TRUE COPY OF THE STAY PETITION DATED 04-05-2018
FILED BY THE PETITIONER BEFORE THE 2ND
RESPONDENT.
EXHIBIT P6 A TRUE COPY OF THE PROHIBITORY ORDER DATED
22-05-2018 ALONG WITH THE FORWARDING LETTER
RECEIVED BY THE 6TH RESPONDENT BANK FROM THE
5TH RESPONDENT.
EXHIBIT P7 A TRUE COPY OF THE LETTER DATED 23-05-2018 ISSUED
BY THE 6TH RESPONDENT BANK.
RESPONDENT(S)'EXHIBITS - NIL
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/TRUE COPY/
PS TO JUDGE
TS
26.05.2018
P.B.SURESH KUMAR, J.
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W.P.(C) No.16980 of 2018
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Dated this the 24th day of May, 2018
JUDGMENT Challenging Ext.P2 appellate order under the Kerala Value Added Tax Act, the petitioner preferred Ext.P4 appeal before the Kerala Value Added Tax Appellate Tribunal. Ext.P5 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.
WPC 16980/18 3. In the peculiar facts of this case, the writ petition is disposed of directing the Tribunal to pass orders on the application 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 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 vps 25/5 // PS to Judge
