Sulthan Gold Classic Private Limited vs. Assistant Commissioner - Kerala High Court, 04 April 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 4TH DAY OF APRIL 2018 / 14TH CHAITHRA, 1940 WP(C).No. 11802 of 2018 PETITIONER(S) SULTHAN GOLD CLASSIC PRIVATE LIMITED KOTTACHERY, KANHANGAD, KASARAGOD - 671316 REPRESENTED BY ITS DIRECTOR SRI.T.M.ABDULRAHOOF BY ADV.SRI.K.S.HARIHARAN NAIR RESPONDENT(S): 1. ASSISTANT COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICES TAX DEPARTMENT KERALA KASARAGOD - 671121 2. THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, NIRMAL ARCADE BUILDINGS, ERANJIPALAM, KOZHIKODE - 673006 R BY GOVERNMENT PLEADER, SMT.M.M.JASMINE THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04-04-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 11802 of 2018 (A) APPENDIX PETITIONER(S)' EXHIBITS EXT.P1: COPY OF ASSESSMENT ORDER DATED 27/1/2018 FOR THE YEAR 2013-14 ISSUED BY THE R1. EXT.P1(A): COPY OF ASSESSMENT ORDER DATED 29/1/2018 FOR THE YEAR 2014-15 ISSUED BY THE R1. EXT.P1(B): COPY OF ASSESSMENT ORDER DATED 30/1/2018 FOR THE YEAR 2015-16 ISSUED BY THE R1. EXT.P2: COPY OF APPEAL MEMORANDUM DATED 29/3/2018 AGAINST EXT P1. EXT.P2(A): COPY OF APPEAL MEMORANDUM DATED 29/3/2018 AGAINST EXT.P1(A). EXT.P2(B): COPY OF APPEAL MEMORANDUM DATED 29/3/2018 AGAINST EXT P1(B). EXT.P3: COPY OF STAY PETITION 29/3/2018 IN EXT P2 APPEAL. EXT.P3(A); COPY OF STAY PETITION 29/3/2018 IN EXT P2(A) APPEAL EXT.P3(B) COPY OF STAY PETITION 29/3/2018 IN EXT P2(B) APPEAL RESPONDENT'S EXHIBITS : NIL //TRUE COPY// SD/- P.A. TO JUDGE SKS P.B.SURESH KUMAR, J. ================== W.P.(C.) No.11802 of 2018 ----------------------------------------- Dated this the 4th day of April, 2018

JUDGMENT

Challenging Ext.P1 series assessment orders under the Kerala Value Added Tax Act, the petitioner preferred Ext.P2 series appeals before the second respondent. Ext.P3 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 appellate authority in deciding the appeals.

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

W.P.(C).No. 11802/2018 2 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 SKS