K.Rajan vs The State Tax Officer
2021 Latest Caselaw 12110 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.9994 OF 2021(Y)


PETITIONER:

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

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

RESPONDENTS:

      1        THE STATE TAX OFFICER,
               STATE GOODS & SERVICES TAX DEPARTMENT,
               NEDUMANGAD - 695 541.

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



               BY SMT JASMINE M M, GOVERNMENT PLEADER TAXES

     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.9994 OF 2021(Y)

                                  2



                               JUDGMENT

Dated this the 20th day of April 2021

The petitioner is an assessee under the KVAT Act on the

rolls of the 1st respondent. By Ext.P1 the petitioner was assessed

for the year 2015-16, and raised a demand of Rs.45,55,665/-. 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 Ext.P2(a). 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.

2. In the nature of the prayer made in the writ petition,

the writ petition is disposed of directing the 2 nd respondent to

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

immediately, at any rate within a period of 2 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

assessment will be kept in abeyance till the disposal of Ext.P2(a)

stay petition. Since the assessment relates to the year 2015-16,

the 2nd respondent shall endeavour to hear and dispose of the WP(C).No.9994 OF 2021(Y)

appeal also as expeditiously as possible.

The Writ petition is disposed of.

Sd/-

T.R.RAVI

JUDGE

DK WP(C).No.9994 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.

    RESPONDENTS' EXHIBITS:     NIL