Kundan Care Products LTD vs. The State Tax Officer
Facts
The petitioner, M/s. Kundan Care Products Ltd., is aggrieved by an order of assessment for the assessment year 2015-16, marked as Ext.P1. The petitioner has filed a second appeal before the Kerala VAT Appellate Tribunal (3rd respondent), as evidenced by Ext.P6. Concurrently, a petition for stay of proceedings related to the assessment order was filed as Ext.P7. The petitioner apprehends coercive recovery actions before the stay petition is adjudicated. Consequently, the petitioner has approached the High Court through this writ petition seeking intervention.
Held
The Court held that the writ petition could be disposed of with a specific direction. The 3rd respondent, the Kerala VAT Appellate Tribunal, was directed to consider and pass orders on Ext.P7, the stay petition filed by the petitioner, within a period of three months from the date of receipt of a copy of the judgment. Furthermore, the Court ordered that all coercive proceedings against the petitioner be kept in abeyance until a decision is taken on the stay petition. The ratio decidendi is that when a stay petition is pending before an appellate authority, and there is a genuine apprehension of coercive action, the High Court can direct the authority to dispose of the stay petition expeditiously while staying coercive measures.
Key Issues
1. Whether the 3rd respondent (Kerala VAT Appellate Tribunal) should be directed to consider and pass orders on the stay petition (Ext.P7) filed by the petitioner, and if so, within what timeframe? Petitioner's Arguments: The petitioner contended that they have filed a second appeal and a stay petition before the Tribunal. They expressed apprehension of coercive proceedings being initiated against them before their stay petition is considered. Therefore, they sought a direction from the High Court for the expeditious disposal of the stay petition. Respondents' Arguments: The respondents, represented by the Government Pleader, did not appear to have raised any specific arguments against the petitioner's plea for a direction to consider the stay petition. The judgment indicates that the court considered the submissions of both the petitioner and the respondents.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS WEDNE AY, THE 9TH DAY OF MARCH 2022 / 18TH PHALGUNA, 1943 WP(C) NO. 7666 OF 2022 PETITIONER: M/s.KUNDAN CARE PRODUCTS LTD HAVING ITS REGISTERED OFFICE AT E-22, INDUSTRIAL AREA, BAHADRABAD, HARIDWAR, UTTARAKHAND – 249402. AND ITS BRANCH OFFICE AT: P.P.DEVASSY BUILDING, KALVERY JUNCTION, POOTHOLE P.O., THRISSUR 680004 (REPRESENTED BY ITS DIRECTOR DEEPAK GUPTA) BY ADVS. M.P.SHAMEEM AHAMED AKHIL PHILIP MANITHOTTIYIL RESPONDENTS: 1 THE STATE TAX OFFICER III CIRCLE, STATE GOODS & SERVICE TAX DEPARTMENT, THRISSUR 680004 2 THE DISTRICT COLLECTOR THRISSUR DISTRICT, KERALA 680003 3 THE KERALA VAT APPELLATE TRIBUNAL SGST DEPARTMENT COMPLEX, THEVARA KOCHI 682015 4 THE DISTRICT COLLECTOR HARIDWAR DISTRICT, ROSHNABAD PIN 249403, UTTARAKHAND STATE 5 STATE OF KERALA REPRESENTED BY THE SECRETARY, TAXES DEPARTMENT GOVT SECRETARY, THIRUVANANTHAPURAM 695001 BY GOVERNMENT PLEADER SMT.M.M.JASMINE THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09.03.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO.7666 OF 2022 BECHU KURIAN THOMAS, J. --------------------------------------
The judgment continues below.
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