K.T.Manoj Kumar vs The Assistant Commissioner Of ...
2021 Latest Caselaw 17177 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM
                               PRESENT
          THE HONOURABLE MR. JUSTICE DEVAN RAMACHANDRAN
     FRIDAY, THE 13TH DAY OF AUGUST 2021 / 22ND SRAVANA, 1943
                       WP(C) NO. 16754 OF 2021
PETITIONER:

          K.T.MANOJ KUMAR,
          PROPRIETOR, M/S. GAYATHRI INTERNATIONAL, TRIPALUR,
          ERIMAYUR, PALAKKAD-678 546

          SRI.HARISANKAR V. MENON
          SMT.MEERA V.MENON
          SMT.R.SREEJITH
          SMT.K.KRISHNA



RESPONDENTS:

    1     THE ASSISTANT COMMISSIONER OF STATE TAX,
          SPECIAL CIRCLE, STATE GOODS AND SERVICES TAX
          DEPARTMENT, PALAKKAD 678 001.

    2     THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL,
          CHEROOTTY ROAD, KOZHIKODE-673 032, REPRESENTED BY
          ITS ASST. SECRETARY.

          SR G.P - SMT.THUSHARA JAMES


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
13.08.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 16754 OF 2021

                                   2


                                JUDGMENT

The petitioner has approached this Court alleging that,

in spite of the fact he has preferred Ext.P3 appeal and Ext.P4

stay petition before the second respondent - Kerala Value

Added Tax Appellate Tribunal (for short 'the Tribunal'), the

first respondent is now taking hasty steps for recovery, based

on Ext.P1 assessment.

2. The learned Senior Government Pleader,

Smt.Thushara James, submitted that if the petitioner only

requires Ext.P4 stay petition to be considered by the Tribunal,

she will not stand in the way; but prayed that this Court may

fix a very short time frame.

3. Taking note of the afore submissions and since I am of

the view that it will be unjust for any recovery to be taken

forward when Ext.P4 stay petition is still pending before the

Tribunal, I deem it appropriate to allow this writ petition to

that extent.

4. Resultantly, this writ petition is ordered directing the

second respondent - Tribunal to take up Ext.P4 stay petition of

the petitioner and dispose it of, after affording necessary WP(C) NO. 16754 OF 2021

opportunity of being heard to him, 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 the afore exercise is

completed and the Tribunal communicates the order to the

petitioner, all action for recovery based on Ext.P1 shall be

deferred by the first respondent.

Sd/- DEVAN RAMACHANDRAN JUDGE stu WP(C) NO. 16754 OF 2021

APPENDIX OF WP(C) 16754/2021

PETITIONER EXHIBITS

Exhibit P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT. FOR THE YEAR 2016-17.

Exhibit P2 COPY OF APPELLATE ORDER ISSUED BY THE JOINT COMMISSIONER (APPEALS) -I, KOZHIKODE.

Exhibit P3 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2016-17.

Exhibit P4 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.

Exhibit P5 COPY OF NOTICE IN FORM NO. 1 ISSUED BY THE 1ST RESPONDENT.

Exhibit P5(A) COPY OF NOTICE IN FORM NO. 25 ISSUED BY THE 1ST RESPONDENT.