Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR
MONDAY, THE 19TH DAY OF MARCH 2018 / 28TH PHALGUNA, 1939
WP(C).No. 9212 of 2018
PETITIONER
ALAPATT FASHION JEWELLERY,
MAVOOR ROAD, KOZHIKODE - 673 661,
REPRESENTED BY SRI. ANTONY FRANCIS,
PARTNER.
BY ADVS.SRI.K.N.SREEKUMARAN
SMT.V.P.SEENA DEVI
SRI.P.J.ANILKUMAR (A-1768)
RESPONDENTS
1. ASSISTANT COMMISSIONER,
SPECIAL CIRCLE-I,
STATE GOODS AND SERVICES TAX DEPARTMENT,
KOZHIKODE - 673 006.
2. DEPUTY COMMISSIONER (APPEALS),
STATE GOODS AND SERVICE TAX DEPARTMENT,
KOZHIKODE - 673 001.
3. KVAT TRIBUNAL,
COMMERCILA TAX COMPLEX,
JAWAHAR NAGAR,
KOZHIKODE - 673 004.
(REPRESENTED BY ITS SECRETARY)
BY SR.GOVERNMENT PLEADER SRI.V.K.SHAMSUDEEN
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19-03-2018,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 9212 of 2018 (B)
APPENDIX
PETITIONER'S EXHIBITS
EXHIBIT-P1 TRUE COPY OF THE ASSESSMENT ORDER BEARING NO.
32110229384/2015-16 DATED 29/05/2017 ISSUED BY THE IST
RESPONDENT
EXHIBIT-P2 TRUE COPY OF THE APPELLATE ORDER DATED
27/01/2018 IN KVATA 1593/2017 ISSUED BY THE 2ND
RESPONDENT
EXHIBIT-P3 TRUE COPY OF THE APPEAL MEMORANDUM FOR THE
YEAR 2015-16 FILED BEFORE THE 3RD RESPONDENT ON
08/03/2018
EXHIBIT-P3(A) TRUE COPY OF THE STAY PETITION FILED IN EXHIBIT-P3
APPEAL BEFORE THE 3RD RESPONDENT ON 08/03/2018
EXHIBIT-P3(B) TRUE COPY OF THE EARLY HEARING PETITION FILED IN
EXHIBIT-P3 APPEAL BEFORE THE 3RD RESPONDENT ON
08/03/2018
RESPONDENTS' EXHIBITS
NIL
// TRUE COPY //
P.A. TO JUDGE
SD
P.B.SURESH KUMAR, J.
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W.P.(C.) No.9212 of 2018
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Dated this the 19th day of March, 2018
JUDGMENT Challenging Ext.P2 appellate order under the Kerala Value Added Tax Act, the petitioner preferred Ext.P3 appeal before the Kerala Value Added Tax Appellate Tribunal. Ext.P3(a) 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.
2.Heard the learned counsel for the petitioner as also the learned Government Pleader.
W.P.(C.) No. 9212/2018 2
3.In the peculiar facts of this case, the writ petition is disposed of directing the Tribunal to pass orders on the application for stay preferred by the petitioner, within six weeks from the date of receipt of a copy of this 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
