Medical And Visual Technologies ... vs The Deputy Commissioner ...
2021 Latest Caselaw 616 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM

                               PRESENT

          THE HONOURABLE MR. JUSTICE DEVAN RAMACHANDRAN

    THURSDAY, THE 07TH DAY OF JANUARY 2021 / 17TH POUSHA, 1942

                       WP(C).No.350 OF 2021(P)


PETITIONER:

               MEDICAL AND VISUAL TECHNOLOGIES LTD
               TC 14/1479,PARIS ROAD, BAKERY JUNCTION,
               THIRUVANANTHAPURAM-695 033,
               REPRESENTED BY ITS MANAGING DIRECTOR.

               BY ADVS.
               SRI.S.JATHIN DAS
               SMT.S.SOUMYA ISSAC

RESPONDENTS:

      1        THE DEPUTY COMMISSIONER (APPEALS)
               COMMERCIAL TAXES,
               THIRUVANANTHAPURAM-695 002.

      2        THE STATE TAX OFFICER,
               1ST CIRCLE,SGST DEPARTMENT,
               4TH FLOOR, TAX TOWER,
               KARAMANA, THIRUVANANTHAPURAM-695 002.


OTHER PRESENT:

               SMT. THUSHARA JAMES - GP

     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
07.01.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C).No.350 OF 2021(P)

                              2


                          JUDGMENT

Dated this the 7th day of January 2021

The petitioner has approached this Court

seeking a direction to the 1st respondent to take

up and dispose of Exts.P3 and P4, which are the

statutory appeal and Interlocutory Application for

stay preferred by him under the provisions of the

Kerala Value Added Tax and Rules. According to the

petitioner, even though his appeal and application

for stay are pending before the 1st respondent,

steps have been taken to enforce Ext.P2 demand

notice; and he, therefore, prays that the same be

directed to deferred until such time as the appeal

is finally decided.

2. In response to the afore submissions of

Shri.Jathin Das S., the learned counsel for the

petitioner, Smt.Thushara James - learned

Government Pleader, submitted that there is no

legal impediment in the 1st respondent taking up

Ext.P3 appeal along with Ext.P4 stay application

and to pass orders thereon. She submitted that WP(C).No.350 OF 2021(P)

this will be done at the earliest and that until

such time as a decision is taken by the said

Authority on Ext.P4, the demand made through

Ext.P3 will not be enforced. She, therefore, prays

that this writ petition be ordered in such terms.

In the afore circumstances, I order this writ

petition and direct the 1st respondent to take up

Ext.P3 and dispose it of; and in the meanwhile, he

shall consider Ext.P4 application for stay and

pass appropriate orders thereon 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 orders are

issued on Ext.P4 and communicated to the

petitioner, all further action based on Ext.P2

shall stand deferred.

Sd/-

DEVAN RAMACHANDRAN

Sn JUDGE WP(C).No.350 OF 2021(P)

APPENDIX PETITIONER'S/S EXHIBITS:

EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 30.10.2020 PASSED BY THE 2ND RESPONDENT.

EXHIBIT P2 TRUE COPY OF THE DEMAND NOTICE DATED 30.10.2020 ISSUED BY THE 2ND RESPONDENT.

EXHIBIT P3 TRUE COPY OF THE APPEAL SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 14.12.2020.

EXHIBIT P4 TRUE COPY OF THE APPLICATION FOR STAY SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 14.12.2020.

RESPONDENT'S/S EXHIBITS: NIL



Sn

                      //TRUE COPY//           PA TO JUDGE