Kiran Granite Industries vs. The Commercial Tax Officer - Kerala High Court, 23 May 2018

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR WEDNESDAY, THE 23RD DAY OF MAY 2018 / 2ND JYAISHTA, 1940 WP(C).No. 16694 of 2018 PETITIONER(S) KIRAN GRANITE INDUSTRIES PERINGALAM, MEKKUNNU P.O., (VIA) CHOKLY, KANNUR DIST. PIN - 670 675, REPRESENTED BY PROPRIETOR T. RAJAN. BY ADVS.SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.K.S.HARIHARAN NAIR SRI.M.RAJAGOPAL RESPONDENT(S): 1. THE COMMERCIAL TAX OFFICER SECOND CIRCLE, THALASSERY, KANNUR DISTRICT, PIN - 670 671. 2. THE ASSISTANT COMMISSIONER (APPEALS) COMMERCIAL TAXES, KANNUR - 670 002. 3. THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL ADDL. BENCH, CHEROOTY ROAD, KOZHIKODE - 673 032. 4. THE INSPECTING ASST. COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT, KANNUR DISRICT, PIN - 670 002. 5. THE MANAGER STATE BANK OF INDIA, SHAR BUILDING, MEKKUNNU, KANNUR DISTRICT, PIN - 670 675. BY SRI. V.K.SHAMSUDEEN (SR.GP) BY SR.GOVERNMENT PLEADER:SRI.V.K.SHAMSUDHEEN BY SRI.S.EASWARAN, SC, SBI THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23-05-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 16694 of 2018 (J) APPENDIX PETITIONER(S)' EXHIBITS EXHIBIT P1 COPY OF ASSESSMENT ORDER DATED 18.05.2017 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2010-11. EXHIBIT P1(A) COPY OF ASSESSMENT ORDER DATED 18.05.2017 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12. EXHIBIT P1(B) COPY OF ASSESSMENT ORDER DATED 18.05.2017 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13. EXHIBIT P1(C) COPY OF ASSESSMENT ORDER DATED 18.05.2017 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14. EXHIBIT P1(D) COPY OF ASSESSMENT ORDER DATED 18.05.2017 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15. EXHIBIT P1(E) COPY OF ASSESSMENT ORDER DATED 17.06.2017 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2O15-16. EXHIBIT P2 COPY OF ORDER DATED 30.10.2017 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P3 COPY OF APPEAL MEMORANDUM AGAINST EXT. P2 IN RESPECT OF EXT. P1 FILED BEFORE THE 3RD RESPONDENT. EXHIBIT P3(A) COPY OF APPEAL MEMORANDUM AGAINST EXT. P2 IN RESPECT OF EXT. P1(A) FILED BEFORE THE 3RD RESPONDENT. EXHIBIT P3(B) COPY OF APPEAL MEMORANDUM AGAINST EXT. P2 IN RESPECT OF EXT. P1(B) FILED BEFORE THE 3RD RESPONDENT. EXHIBIT P3(C) COPY OF APPEAL MEMORANDUM AGAINST EXT. P2 IN RESPECT OF EXT. P1(C) FILED BEFORE THE 3RD RESPONDENT. EXHIBIT P3(D) COPY OF APPEAL MEMORANDUM AGAINST EXT. P2 IN RESPECT OF EXT. P1(D) FILED BEFORE THE 3RD RESPONDENT. EXHIBIT P3(E) COPY OF APPEAL MEMORANDUM AGAINST EXT. P2 IN RESPECT OF EXT. P1(E) FILED BEFORE THE 3RD RESPONDENT. EXHIBIT P4 COPY OF STAY PETITION FILED IN EXT. P3 APPEAL. EXHIBIT P4(A) COPY OF STAY PETITION FILED IN EXT. P3(A) APPEAL. EXHIBIT P4(B) COPY OF STAY PETITION FILED IN EXT. P3(B) APPEAL. EXHIBIT P4(C) COPY OF STAY PETITION FILED IN EXT. P3(C) APPEAL. EXHIBIT P4(D) COPY OF STAY PETITION FILED IN EXT. P3(D) APPEAL. EXHIBIT P4(E) COPY OF STAY PETITION FILED IN EXT. P3(E) APPEAL. EXHIBIT P5 COPY OF DEMAND NOTICE DATED 15.03.2018 ISSUED BY THE 4TH RESPONDENT IN RESPECT OF EXT. P1. EXHIBIT P5(A) COPY OF DEMAND NOTICE DATED 15.03.2018 ISSUED BY THE 4TH RESPONDENT IN RESPECT OF EXT. P1(A) EXHIBIT P5(B) COPY OF DEMAND NOTICE DATED 15.03.2018 ISSUED BY THE 4TH RESPONDENT IN RESPECT OF EXT. P1(B) EXHIBIT P5(C) COPY OF DEMAND NOTICE DATED 15.03.2018 ISSUED BY THE 4TH RESPONDENT IN RESPECT OF EXT. P1(C) EXHIBIT P5(D) COPY OF DEMAND NOTICE DATED 15.03.2018 ISSUED BY THE 4TH RESPONDENT IN RESPECT OF EXT. P1(D) EXHIBIT P5(E) COPY OF DEMAND NOTICE DATED 15.03.2018 ISSUED BY THE 4TH RESPONDENT IN RESPECT OF EXT. P1(E) EXHIBIT P6 COPY OF LETTER DATED 07.5.2018 OF THE 4TH RESPONDENT ADDRESSED TO THE 5TH RESPONDENT. RESPONDENT'S EXHIBITS:NIL //TRUE COPY// SD/- PA TO JUDGE rsr P.B.SURESH KUMAR, J. -------------------------------------------- W.P.(C).No.16694 of 2018 --------------------------------------------------------------- Dated this the 23rd day of May, 2018

J U D G M E N T

Challenging Ext.P2 common appellate order under the Kerala Value Added Tax Act, the petitioner preferred Ext.P3 series appeals before the Kerala Value Added Tax Appellate Tribunal. Ext.P4 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.

W.P.(c).No.16694 of 2018 : 2 :

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