Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR
FRIDAY, THE 13TH DAY OF APRIL 2018 / 23RD CHAITHRA, 1940
WP(C).No. 13359 of 2018
PETITIONER(S)
M/S. CEE PEE GRANITES PVT. LTD,
5/221-B,VELIMUKKU SOUTH POST, MALAPPURAM,
REPRESENTED BY ITS MANAGING DIRECTOR MR.C.P.YOONUS SALIM.
BY ADVS. SRI.ANIL D. NAIR
SRI.R.SREEJITH
SRI.P.JINISH PAUL
KUM.MEKHALA M.BENNY
SMT.MARY JOSSY
SRI.ACHYUT K PADMARAJ
RESPONDENT(S):
1.
THE INTELLIGENCE OFFICER (IB),
OFFICE OF THE DEPUTY COMMISSIONER (INTELLIGENCE)
STATE GOODS AND SERVICES TAX DEPARTMENT, KOZHIKODE- 673 001.
2.
THE DEPUTY COMMISSIONER (APPEALS),
COMMERCIAL TAXES, KOZHIKODE- 673 001.
BY SPL.GOVERNMENT PLEADER SMT.THUSHARA JAMES
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 13-04-2018, THE COURT ON THE SAME DAY DELIVERED
THE FOLLOWING:
Msd.
18.04.2018
WP(C).No. 13359 of 2018 (T)
APPENDIX
PETITIONER(S)' EXHIBITS
EXHIBIT P1 TRUE COPY OF THE PENALTY ORDER FOR THE YEAR
2009-2010 ISSUED TO THE PETITIONER BY THE FIRST
RESPONDENT DATED 29.12.2017.
EXHIBIT P2 TRUE COPY OF THE PENALTY ORDER FOR THE YEAR
2010-2011 ISSUED TO THE PETITIONER BY THE FIRST
RESPONDENT DATED 29.12.2017.
EXHIBIT P3 TRUE COPY OF THE PENALTY ORDER FOR THE YEAR
2011-2012 ISSUED TO THE PETITIONER BY THE FIRST
RESPONDENT DATED 20.11.2017.
EXHIBIT P4 TRUE COPY OF THE PENALTY ORDER FOR THE YEAR
2012-2013 ISSUED TO THE PETITIONER BY THE FIRST
RESPONDENT DATED 25.11.2017.
EXHIBIT P5 TRUE COPY OF THE APPEAL FILED BY THE PETITIONER
BEFORE THE 2ND RESPONDENT FOR THE YEAR 2009-2010
DATED 14.2.2018.
EXHIBIT P6 TRUE COPY OF THE APPEAL FILED BY THE PETITIONER
BEFORE THE 2ND RESPONDENT FOR THE YEAR 2010-2011
DATED 14.2.2018.
EXHIBIT P7 TRUE COPY OF THE APPEAL FILED BY THE PETITIONER
BEFORE THE 2ND RESPONDENT FOR THE YEAR 2011.2012
DATED 14.2.2018.
EXHIBIT P8 TRUE COPY OF THE APPEAL FILED BY THE PETITIONER
BEFORE THE 2ND RESPONDENT FOR THE YEAR 2012-2013
DATED 14.2.2018.
EXHIBIT P9 TRUE COPY OF THE STAY PETITION FILED BY THE
PETITIONER BEFORE THE 2ND RESPONDENT FOR THE
ASSESSMENT YEAR 2009-2010 DATED 14.2.2018.
EXHIBIT P10 TRUE COPY OF THE STAY PETITION FILED BY THE
PETITIONER BEFORE THE 2ND RESPONDENT FOR THE
ASSESSMENT YEAR 2010-2011 DATED 14.2.2018.
EXHIBIT P11 TRUE COPY OF THE STAY PETITION FILED BY THE
PETITIONER BEFORE THE 2ND RESPONDENT FOR THE
ASSESSMENT YEAR 2011-2012 DATED 14.2.2018.
EXHIBIT P12 TRUE COPY OF THE STAY PETITION FILED BY THE
PETITIONER BEFORE THE 2ND RESPONDENT FOR THE
ASSESSMENT YEAR 2012-2013 DATED 14.2.2018.
RESPONDENT(S)' EXHIBITS : NIL
//TRUE COPY//
P.S.TO JUDGE
Msd.
18.04.2018
P.B.SURESH KUMAR, J.
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W.P.(C) No. 13359 of 2018
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Dated this the 13th day of April, 2018
JUDGMENT Challenging Exts.P1, P2, P3 and P4 orders imposing penalty under the Kerala Value Added Tax Act, the petitioner preferred Exts.P5, P6, P7 and P8 appeals before the second respondent. Exts.P9, P10, P11 and P12 are 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 appellate authority in deciding the appeals.
2.Heard the learned counsel for the petitioner as also WPC 13359/18 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 directing the appellate authority to consider and pass orders on the applications for stay preferred by the petitioner in the appeals, within one month from the date of receipt of a copy of the 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 vps 16/4 // PS to Judge