IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DEVAN RAMACHANDRAN
THURSDAY, THE 07TH DAY OF JANUARY 2021 / 17TH POUSHA, 1942
WP(C).No.350 OF 2021(P)
PETITIONER:
MEDICAL AND VISUAL TECHNOLOGIES LTD
TC 14/1479,PARIS ROAD, BAKERY JUNCTION,
THIRUVANANTHAPURAM-695 033,
REPRESENTED BY ITS MANAGING DIRECTOR.
BY ADVS.
SRI.S.JATHIN DAS
SMT.S.SOUMYA ISSAC
RESPONDENTS:
1 THE DEPUTY COMMISSIONER (APPEALS)
COMMERCIAL TAXES,
THIRUVANANTHAPURAM-695 002.
2 THE STATE TAX OFFICER,
1ST CIRCLE,SGST DEPARTMENT,
4TH FLOOR, TAX TOWER,
KARAMANA, THIRUVANANTHAPURAM-695 002.
OTHER PRESENT:
SMT. THUSHARA JAMES - GP
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
07.01.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.350 OF 2021(P)
2
JUDGMENT
Dated this the 7th day of January 2021 The petitioner has approached this Court seeking a direction to the 1st respondent to take up and dispose of Exts.P3 and P4, which are the statutory appeal and Interlocutory Application for stay preferred by him under the provisions of the Kerala Value Added Tax and Rules. According to the petitioner, even though his appeal and application for stay are pending before the 1st respondent, steps have been taken to enforce Ext.P2 demand notice; and he, therefore, prays that the same be directed to deferred until such time as the appeal is finally decided.
2. In response to the afore submissions of Shri.Jathin Das S., the learned counsel for the petitioner, Smt.Thushara James - learned Government Pleader, submitted that there is no legal impediment in the 1st respondent taking up Ext.P3 appeal along with Ext.P4 stay application and to pass orders thereon. She submitted that WP(C).No.350 OF 2021(P) 3 this will be done at the earliest and that until such time as a decision is taken by the said Authority on Ext.P4, the demand made through Ext.P3 will not be enforced. She, therefore, prays that this writ petition be ordered in such terms.
In the afore circumstances, I order this writ petition and direct the 1st respondent to take up Ext.P3 and dispose it of; and in the meanwhile, he shall consider Ext.P4 application for stay and pass appropriate orders thereon as expeditiously as is possible but not later than two months from the date of receipt of a copy of this judgment.
Needless to say, until such time as orders are issued on Ext.P4 and communicated to the petitioner, all further action based on Ext.P2 shall stand deferred.
Sd/-
DEVAN RAMACHANDRAN Sn JUDGE WP(C).No.350 OF 2021(P) 4 APPENDIX PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 30.10.2020 PASSED BY THE 2ND RESPONDENT. EXHIBIT P2 TRUE COPY OF THE DEMAND NOTICE DATED 30.10.2020 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P3 TRUE COPY OF THE APPEAL SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 14.12.2020.
EXHIBIT P4 TRUE COPY OF THE APPLICATION FOR STAY SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 14.12.2020.
RESPONDENT'S/S EXHIBITS: NIL
Sn
//TRUE COPY// PA TO JUDGE