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. 16735 of 2018
PETITIONER(S)
SUNIL JOSE, PROPRIETOR
SUNIL JOSE, PROPRIETOR,
M/S. R.R AGENCIES, 31/998 F4,
MENOM PARAMBIL PLAZA, SUBHASH CHANDRA BOSE ROAD,
VYTTILA, COCHIN-682 019, ERNAKULAM DISTRICT.
BY ADV.SRI.TOMSON T.EMMANUEL
RESPONDENT(S):
1. COMMERCIAL TAX OFFICER
(NOW STATE TAX OFFICER),
STATE GOODS AND SERVICES TAX DEPARTMENT,
2ND CIRCLE, THRIPUNITHURA-682 301.
2. ASSISTANT COMMISSIONER(APPEALS)
COMMERCIAL TAXES, SALES TAX COMPLEX,
COCHIN-682 015.
3. INSPECTING ASSISTANT COMMISSIONER
(NOW ASSISTANT COMMISSIONER),
STATE GOODS AND SERVICES TAX DEPARTMENT,
KAKKANAD, COCHIN-682 030.
BY SRI. V.K.SHAMSUDEEN (SR.GP)
BY SR.GOVERNMENT PLEADER:SRI.V.K.SHAMSUDHEEN
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. 16735 of 2018 (N)
APPENDIX
PETITIONER(S)' EXHIBITS
EXHIBIT P1 TRUE COPY OF ASESSMENT ORDER DATED 04.01.2018
COMPLETED BY THE 1ST RESPONDENT FOR 2011-12 U/S.
25(1) OF THE KVAT ACT, AFTER DISALLOWING INPUT
TAX ALLEGING STOCK TRANSFER FROM LOCALLY
PURCHASED ITEMS.
EXHIBIT P2 TRUE COPY OF APPEAL DATED 06.02.2018 SUBMITTED
BY PETITIONER, AGAINST EXT P1 ASSESSMENT, BEFORE
2ND RESPONDENT.
EXHIBIT P3 TRUE COPY OF THE STAY PETITION DATED 06.02.2018
SUBMITTED BEFORE 2ND RESPONDENT ALONG WITH
EXT P2 APPEAL.
EXHIBIT P4 TRUE COPY OF DEMAND NOTICE IN FORM NO.1 DATED
17.03.2018 ISSUED TO PETITIONER BY 3RD RESPONDENT,
PURSUANT TO EXT P1 DEMAND.
RESPONDENT'S EXHIBITS:NIL
//TRUE COPY//
SD/-
PA TO JUDGE
rsr
P.B.SURESH KUMAR, J.
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W.P.(C).No.16735 of 2018
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Dated this the 23rd day of May, 2018
J U D G M E N T
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.
2.Heard the learned counsel for the petitioner as also the learned Government Pleader.
W.P.(c).No.16735 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
