K.Rajan vs The Asst. Commissioner
2021 Latest Caselaw 12107 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM

                               PRESENT

                 THE HONOURABLE MR. JUSTICE T.R.RAVI

    TUESDAY, THE 20TH DAY OF APRIL 2021 / 30TH CHAITHRA, 1943

                       WP(C).No.9998 OF 2021(Y)


PETITIONER:

               K.RAJAN,
               AGED 65 YEARS,
               PROPRIETOR, M/S.DHANYA SAW MILLS, MALAYADI,
               VIONOBANIKETHAN P.O, NEDUMANGAD, THIRUVANANTHAPURAM.

               BY ADVS.
               SRI.HARISANKAR V. MENON
               SMT.MEERA V.MENON

RESPONDENTS:

      1        THE ASST. COMMISSIONER,
               MOBILE SQUAD NO.VII,
               STATE GOODS AND SERVICES TAX DEPARTMENT,
               NEYYATTINKARA-695 121, THIRUVANANTHAPURAM DISTRICT.

      2        THE JOINT COMMISSIONER (APPEALS),
               STATE GOODS AND SERVICE TAX DEPARTMENT,
               COMMERCIAL TAXES DEPARTMENT,
               THIRUVANANTHAPURAM-695 002.

               BY ADV. SMT.JASMINE M.M

THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION              ON
20.04.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C).No.9998 OF 2021(Y)

                                    2

                             JUDGMENT

Admit. Government Pleader takes

notice for the respondents.

2. The petitioner is an assessee under

the KVAT Act on the rolls of the 1 st

respondent. By Ext.P1, the petitioner was

imposed with a penalty of a sum of

Rs.38,44,444/- for the year 2015-16. The

petitioner has challenged Ext.P1 before the

2nd respondent by filing Ext.P2 appeal along

with an application for stay, which is

produced as Exhibit P2(a).

3. The prayer in the writ petition is to

direct the 2nd respondent to dispose of

Ext.P2 appeal and Ext.P2(a) stay petition

expeditiously.

In the nature of the prayer made in

the writ petition, the writ petition is WP(C).No.9998 OF 2021(Y)

disposed of directing the 2nd respondent to

hear and dispose of Ext.P2(a) stay petition

filed in Ext.P2 appeal immediately, at any

rate, within a period of two months from the

date of receipt of a copy of this judgment.

Any proceedings initiated for recovery of the

amounts due as per Ext.P1 order will be kept

in abeyance till the disposal of Ext.P2(a)

stay petition.

Sd/-

T.R.RAVI, JUDGE.

ww WP(C).No.9998 OF 2021(Y)

APPENDIX PETITIONER'S EXHIBITS:

EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16.

EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2015-16.

EXHIBIT P2(A) COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2015-16.