G. Sudarsanan vs State Of Kerala
2021 Latest Caselaw 2611 Ker

W.A.No.173 of 2021               1

               IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                     PRESENT

                     THE HONOURABLE MR.JUSTICE S.V.BHATTI

                                        &

            THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

      FRIDAY, THE 22ND DAY OF JANUARY 2021 / 2ND MAGHA, 1942

                              WA.No.173 OF 2021

AGAINST THE ORDER/JUDGMENT IN WP(C) 742/2021(P) OF HIGH COURT OF
                             KERALA


APPELLANT:

                G. SUDARSANAN,AGED 55 YEARS
                PROPRIETOR,S.K.TRADERS,MOOLAKONAM M.P.111/1122,
                S K BHAVAN,KOOVALASSERY.P.O,
                THIRUVANANTHAPURAM-695515.

                BY ADVS.
                DR.K.P.PRADEEP
                SHRI.HAREESH M.R.
                SRI.T.T.BIJU
                SMT.T.THASMI
                SMT.M.J.ANOOPA

RESPONDENTS:

        1       STATE OF KERALA
                REPRESENTED BY ITS SECRETARY(TAXES),GOVERNMENT
                SECRETARIATE,THIRUVANANTHAPURAM-695001.

        2       THE INTELLIGENCE OFFICER,
                SQUAD NO.V DEPARTMENT OF COMMERCIAL TAXES,
                THIRUVANANTHAPURAM-695001.

        3       STATE TAX OFFICER,
                KERALA STATE GST DEPARTMENT,MINI CIVIL STATION,
                NEYYATTINKARA,THIRUVANANTHAPURAM-695121.

        4       THE JOINT COMMISSIONER(APPEALS),
                DEPARTMENT OF COMMERCIAL TAXES,
                KERALA STATE GOODS AND SERVICE TAX
                DEPARTMENT,THIRUVANANTHAPURAM-695002.
 W.A.No.173 of 2021            2


OTHER PRESENT:

                SR GP MOHAMMED RAFIQ

     THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON
22.01.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 W.A.No.173 of 2021              3




                               JUDGMENT

Dated this the 22nd day of January 2021

The appellant filed appeal in Ext.P2 aggrieved by the orders of

assessment in Ext.P1 before 4th respondent. The appellant had filed the

appeal along with Exts.P3 and P4 delay condonation and stay petitions.

The appellant though challenges the very same order of assessment in

this Court, the substantial prayer is for appropriate direction to appellate

authority/R4 to consider and dispose of Exts.P3 and P4 expeditiously. The

learned Single Judge through the judgment impugned in the appeal

dismissed W.P.(C) No.742/2021. Hence the appeal.

2. The case of appellant is that either the mere filing of appeal or

mere pendency of appeal does not amount to granting stay by the

Appellate Authority of the order under appeal before it. The delay in

considering and disposing of Exts.P3 and P4 would provide to the

assessing officer an option to take steps for recovering the penalty/tax

amount which is under challenge in Ext.P2. The assessing officer is

successful in his effort, the statutory appeal filed by the appellant would

become either academic or ineffective. It is further contended by the

appellant that in the manner the law provides for protecting the interest

of appellant pending appeal, the order on stay petition is passed

expeditiously. Hence the Writ Petition.

Perused Exts.P3 and P4. Prima facie we are satisfied that a case is

made out for issuing necessary directions to 4 th respondent to dispose of

the stay and the delay condonation petitions in Exts.P3 and P4

expeditiously.

Having regard to the limited prayer and the reasons referred to above, this Court is satisfied that the Writ Appeal could be disposed of by this order:

(a) The appellate authority/4th respondent considers and

disposes of Exts.P3 and P4 applications as early as possible,

preferably within two months from the date of receipt of copy of

this judgment.

(b) The respondents are directed not to take coercive steps or recover the amounts determined in the orders under appeal for eight weeks from today.

Sd/- S.V.BHATTI

JUDGE

Sd/-BECHU KURIAN THOMAS

JUDGE

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