W.A.1289 of 2022
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE S.V.BHATTI
&
THE HONOURABLE MR.JUSTICE BASANT BALAJI
FRIDAY, THE 26TH DAY OF AUGUST 2022 / 4TH BHADRA, 1944
WA NO. 1289 OF 2022
AGAINST THE JUDGMENT IN WP(C) 23232/2022 OF HIGH COURT OF
KERALA
APPELLANT:
ABHIJITH MOHAN,AGED 33 YEARS,PROPRIETOR,
M/S. GLOBAL FOODS,MANGAD P,O, KOLLAM
KOLLAM DISTRICT, PIN - 691015
BY ADVS.
HARISANKAR V. MENON
MEERA V.MENON
R.SREEJITH
K.KRISHNA
RESPONDENTS:
1 THE ASST. COMMISSIONER
STATE GOODS & SERVICES TAX DEPARTMENT,
SECOND CIRCLE,
KOLLAM, PIN - 691001
2 THE SECRETARY
KERALA SALES TAX APPELLATE TRIBUNAL, ADDITIONAL
BENCH,
SASTHAMANGALAM, THIRUVANANTHAPURAM, PIN - 695010
OTHER PRESENT:
Sr G.P. V.K. Shamsudheen
THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON
26.08.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.A.No.1289 of 2022 -2-
JUDGMENT
Dated this the 26th day of August 2022 S.V.BHATTI, J.
The writ petitioner is the appellant. The operative portion of the judgment impugned in the appeal reads as follows:
"Accordingly, there will be a direction to the 2nd respondent Tribunal to consider and pass orders on Ext.P4 stay petition, within a period of two months from the date of receipt of a copy of this judgment. Till such a decision is taken, demands in respect of Ext.P1 shall be kept in abeyance on condition that the petitioner remits a sum equivalent to 10% of the amount due under Ext.P1."
2. After hearing the learned counsel appearing for the parties, we are of the view that there is hardly a ground to interfere with the order under appeal. However, after appreciating the special circumstances narrated by Mr.Harisankar, we are satisfied that eight weeks' time is granted to the petitioner/dealer to deposit 10% of the tax amount together with interest demanded by the department. The appeal filed by the dealer is disposed of expeditiously preferably within four months from the date of receipt of a copy of this judgment. In the meanwhile, there W.A.No.1289 of 2022 -3- shall be a stay of recovery proceedings pending in appeal before the Appellate Authority subject to the writ petitioner complying with the condition now imposed by this judgment.
Sd/- S.V.BHATTI, JUDGE Sd/- BASANT BALAJI, JUDGE css/