Singer INDIA Limited vs. Assistant Commissioner, Goods And Services Tax Department - 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. 11672 of 2018 PETITIONER(S) SINGER INDIA LIMITED, 10/666, MOIDEEN PALLI ROAD, CALICUT-673001, REPRESENTED BY ITS AUTHORISED SIGNATORY, SRI.P.SREEKUMAR. BY ADV.SRI.K.S.HARIHARAN NAIR RESPONDENT(S) 1. ASSISTANT COMMISSIONER, GOODS AND SERVICES TAX DEPARTMENT, KERALA, KOZHIKODE-673006. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, NIRMAL ARCADE BUILDINGS, ERANJIPALAM, KOZHIKODE-673006. 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. 11672 of 2018 (H) APPENDIX PETITIONER(S)' EXHIBITS EXHIBIT P1- COPY OF ASSESSMENT ORDER DATED 31/01/2018 FOR THE YEAR 2004-05 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2- COPY OF THE APPEAL MEMORANDUM DATED 23/03/2018 AGAINST EXT.P1. EXHIBIT P3- COPY OF THE STAY PETITION DATED 23/O3/2018 IN EXT.P2 APPEAL. RESPONDENT(S)' EXHIBITS NIL /TRUE COPY/ VPS PS TO JUDGE P.B.SURESH KUMAR, J. --------------------------------------------- W.P.(C) No. 11672 of 2018 --------------------------------------------- Dated this the 4th day of April, 2018

JUDGMENT Challenging Ext.P1 assessment order under the Central Sales 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.

Heard the learned counsel for the petitioner as also the learned Government Pleader.

WPC 11672/18 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 vps 4/4 // PS to Judge