Insight Print Conmmunications PVT LTD. vs. Commercial Tax Officer
Held
The Court directed the 3rd respondent (Kerala Value Added Tax Appellate Tribunal) to consider and pass reasoned orders on the petitioner's appeals (Exts.P5 and P6) within a period of three months from the date of receipt of the judgment, after hearing the petitioner. The Court also ordered that recovery steps pursuant to the revenue recovery notices (Exts.P9 and P10) shall be kept in abeyance until orders are passed by the 3rd respondent on the stay petitions and communicated to the petitioner. The petitioner was directed to produce a copy of the writ petition and the judgment before the 3rd respondent for further action. The primary issue was the expeditious disposal of the pending appeals and stay petitions before the Tribunal.
Facts
The petitioner, Insight Print Communications Pvt. Ltd., challenged assessment orders under the CST Act. They filed appeals before the First Appellate Authority, which were dismissed. Subsequently, the petitioner filed further appeals (Exts.P5 and P6) along with stay petitions (Exts.P7 and P8) before the Kerala Value Added Tax Appellate Tribunal (3rd respondent). Revenue recovery notices (Exts.P9 and P10) were issued to the petitioner. The petitioner stated that 30% of the disputed amount had already been deposited at the First Appellate Authority stage. The writ petition was filed seeking directions from the High Court.
Key Issues
1. Whether the Kerala Value Added Tax Appellate Tribunal (3rd respondent) should be directed to consider and pass reasoned orders on the petitioner's appeals (Exts.P5 and P6) and stay petitions (Exts.P7 and P8)? Petitioner's Argument: The petitioner argued that they had filed appeals against the dismissal orders of the First Appellate Authority and had also deposited 30% of the disputed amount. They sought a direction for the Tribunal to consider their pending appeals and stay petitions. Respondents' Argument: The Government Pleader for the respondents did not record any specific argument against the consideration of the appeals and stay petitions. The judgment notes that the Court heard the learned counsel for the petitioner as also the learned Government Pleader for the respondents.
Sections Cited
CST Act
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR TUESDAY, THE 17TH DAY OF DECEMBER 2019/26TH AGRAHAYANA, 1941 W.P(C).No.34477 OF 2019(H) PETITIONER: INSIGHT PRINT COMMUNICATIONS PVT. LTD., CHERUPARAMBATHU ROAD, KADAVANTARA, ERNAKULAM-682020, REPRESENTED BY ITS AUTHORIZED SIGNATORY, SRI.ABILASH K.BABU. BY ADVS.SRI.RAJESH NAMBIAR SRI.N.R.SAJ RESPONDENTS: 1 COMMERCIAL TAX OFFICER DEPARTMENT OF COMMERCIAL TAXES, 2ND CIRCLE, TRIPUNITHURA-682301. 2 DEPUTY COMMISSIONER (APPEALS)-III, SGST DEPARTMENT, ERNAKULAM-682015. 3 KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ADDL. BENCH, ERNAKULAM-682015, REPRESENTED BY ITS REGISTRAR/SECRETARY. 4 STATE ASSISTANT COMMISSIONER, STATE GOODS AND SERVICE TAX, ERNAKULAM AT CIVIL STATION, KAKKANAD-682030. BY SMT.M.M.JASMINE, GOVT. PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17.12.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C).No.34477/2019 J U D G M E N T Against Exts.P1 and P2 assessment orders under the CST Act, the petitioner had preferred appeals before the First Appellate Authority, but the same wa
The judgment continues below.
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