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2021 Latest Caselaw 11851 Ker

WP(C) 9390/2021                                 1/3



                   IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                             Present:
                      THE HONOURABLE MR. JUSTICE A.M.BADAR

                      Friday, the 9th day of April 2021/19th Chaithra, 1943
                                      WP(C) No.9390/2021
PETITIONER:
           For information purpose only
       M/S VIZAG EXPORTS
       MANGAD, KOLLAM,
       REPRESENTED BY ITS MANAGING PARTNER,
       ABHAYA MOHANAN.

RESPONDENTS:

1.    THE DEPUTY COMMISSIONER (ASSESSMENT)
      STATE GOODS AND SERVICES TAX DEPARTMENT,
      SPECIAL CIRCLE, KOLLAM-691 001.

2.    THE JOINT COMMISSIONER (APPEALS)
      STATE GOODS AND SERVICES TAX DEPARTMENT,
      KOLLAM-691 001.

3.    STATE OF KERALA
      REPRESENTED BY ITS LAW SECRETARY,
      LAW (G) DEPARTMENT, GOVERNMENT SECRETARIAT,
      THIRUVANANTHAPURAM - 695 001

         Writ Petition (civil) praying inter alia that in the circumstances stated in the affidavit
filed along with the WP(C) the High Court be pleased to direct the 2nd respondent to consider
Ext.P2 appeal on merits, forthwith.


         This petition coming on for admission upon perusing the petition and the affidavit filed
in support of WP(C) and upon hearing the arguments of M/S.HARISANKAR V. MENON &
MEERA V.MENON, Advocates for the petitioner and of GOVERNMENT PLEADER for
Respondents, the court passed the following:
                             A.M.BADAR, J
           ===============================================
                        WP(C) No. 9390 of 2021
            ==============================================
                 DATED THIS THE 9th day of April, 2021

                                  ORDER

For information purpose only Heard the learned counsel for the petitioner. By relying on judgment in

the matter of A.P. Ismail Vs. State of Kerala and Another reported in (2006)

144 STC 476, it is argued that the applicable notification would be the one

dated 05/04/2002 which directs payment of 0.5% of the assessed amount

towards Kerala Legal Benefit Fund. It is argued that in identical matter

bearing WP(C) No. 27245/2019, this Court has granted interim relief.

2. The learned Government Pleader takes notice for the respondents.

It is not disputed by the learned Government Pleader that interim orders are

passed in identical matters.

Admit. Put up for final hearing along with WP(C) No. 27245/2019. In

the meanwhile, since the petitioner has remitted 0.5% of the assessed

amount towards Kerala Legal Benefit Fund and the learned counsel for the

petitioner on instructions made a statement that the petitioner undertakes

that he will pay differential KLBF amount if ultimately the issue with regard to

the KLBF to be paid is decided against him, the second respondent is directed

to consider the appeal at Ext.P2 on its own merit expeditiously.

Sd/-

                                                        A.M.BADAR
Nsd                                                       JUDGE




                                      /true copy/     Sd/- ASSISTANT REGISTRAR
 KLHC010254372021                3/3

EXHIBIT P2 - COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2014-15

For information purpose only