Vanju Kamal vs. Assistant Commissioner - Kerala High Court, 23 March 2018

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 23RD DAY OF MARCH 2018 / 2ND CHAITHRA,1940 WP(C).No. 10279 of 2018 PETITIONER(S) VANJU KAMAL PROPRIETOR,HOTEL HILL WAY, KADAKKAL, KOLLAM DISTRICT. BY ADVS.SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.K.S.HARIHARAN NAIR SRI.M.RAJAGOPAL RESPONDENT(S): 1. THE ASSIT. COMMISSIONER(ASSMMT.) SPL.CIRCLE, KOTTARAKKARA, KOLLAM DISTRICT-691 536 2. THE DEPUTY COMMISSIONER (APPEALS) STATE GOODS AND SERVICES TAX DEPARTMENT, ASRAMOM, KOLLAM 691 002 3. THE KERALA SALES TAX APPELLATE TRIBUNAL ADDL. BENCH, SASTHAMANGALAM, THIRUVANANTHAPURAM 695 010 R BY GOVERNMENT PLEADER, SMT.M.M.JASMINE THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23-03-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 10279 of 2018 (H) APPENDIX PETITIONER(S)' EXHIBITS EXHIBIT P1 COPY OF ASSESSMENT ORDER DATED 28-02-2017 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 EXHIBIT P2 COPY OF ORDER DATED 29-12-2017 ISSUED BY THE 2ND RESPONDENT EXHIBIT P3 COPY OF APPEAL MEMORANDUM AGAINST EXT.P2 FILED BEFORE THE 3RD RESPONDENT EXHIBIT P4 COPY OF STAY PETITION FILED IN EXT.P3 APPEAL EXHIBIT P5 COPY OF LETTER DATED 21-07-2017 ADDRESSED TO THE INSPECTING ASSISTANT COMMISSIONER, KOTTARAKKARA. RESPONDENT'S EXHIBITS : NIL //TRUE COPY// SD/- P.A. TO JUDGE SKS P.B.SURESH KUMAR, J. ================ W.P.(C).No.10279 of 2018 ------------------------------------------- Dated this the 23rd day of March, 2018

J U D G M E N T

Challenging Ext.P2 appellate order under the Kerala General Sales Tax Act, the petitioner preferred Ext.P3 appeal before the Kerala Value Added Tax Appellate Tribunal. Ext.P4 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 Tribunal in deciding the appeal.

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

W.P.(c).No.10279/2018 : 2 :

In the peculiar facts of this case, the writ petition is disposed of directing that if the petitioner produces materials indicating remittance of 30% of the disputed tax within two weeks from the date of receipt of a copy of the judgment, the Tribunal shall dispose of the appeal itself, within three months thereafter. If the petitioner does not produce materials indicating remittance of 30% of the disputed tax, the Tribunal shall pass orders on the application for stay, within six weeks from the date of receipt of a copy of the judgment. Needless to say that till orders are passed on the application for stay or the appeal, as the case may be, 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 SKS