M/S. Karimala Granites And ... vs The Intelligence Officer
2021 Latest Caselaw 8516 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM

                               PRESENT

                 THE HONOURABLE MR. JUSTICE A.M.BADAR

     MONDAY, THE 15TH DAY OF MARCH 2021 / 24TH PHALGUNA, 1942

                       WP(C).No.6497 OF 2021(J)


PETITIONER:

               M/S. KARIMALA GRANITES AND AGGREGATES (P) LTD.
               KANGAZHA, KOTTAYAM, REPRESENTED BY ITS MANAGING
               DIRECTOR, MANEESH THOMAS

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

RESPONDENTS:

      1        THE INTELLIGENCE OFFICER,
               SQUAD NO.V, DEPARTMENT OF COMMERCIAL TAXES,
               KOTTYAM 686 001

      2        THE KERALA VALUE ADDED TAX/AGRICULTURAL INCOME TAX
               AND SALES TAX APPELLATE TRIBUNAL
               ADDITIONAL BENCH, KOTTAYAM 686 001, REP.BY ITS
               ASSISTANT SECRETARY.


OTHER PRESENT:

               SMT. THUSHARA JAMES, GOVT. PLEADER


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
15.03.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 W.P.(C) No.6497/2021              2


                            JUDGMENT

Dated this the 15th day of March 2021

Heard learned counsel appearing for the petitioner.

2. It is the case of the petitioner that as against the orders

imposing penalty on the petitioner under the Kerala Value Added

Tax Act, Exts.P1 and P1(a), the petitioner preferred separate

appeals before the first Appellate Authority which were dismissed

by order at Ext.P2. Feeling aggrieved by the order rejecting its

appeals, the petitioner preferred further appeals, Exts.P3 and

P3(a) along with stay petitions before the 2 nd respondent. Learned

counsel for the petitioner argued that the 2 nd respondent-Tribunal

has decided the stay petitions vide orders at Exts.P4 and P4(a)

without assigning any reason. The stay was granted on condition

to pay 25% of the penalty amount and by executing bond for the

balance amount within 30 days. By placing reliance on the

judgment of this Court in the matter of Archana Agencies (M/s)

vs. Commercial Tax Officer 2nd Circle, Alappuzha and

Another (2014 (2) KHC 360), learned counsel for the petitioner

pressed for quashing and setting aside the orders at Exts.P4 and

P4(a).

3. Learned Government Pleader, after taking notice for

respondents, opposed the writ petition by contending that in

similar situation, this Court had refused to interfere with the

impugned orders considering the fact that orders are interlocutory

in nature and subject matter is pending in appeal.

4. I have considered the submissions so advanced and also

perused the impugned orders at Exts.P4 and P4(a). By way of

illustration, the entire text of the order at Ext.P4 is quoted for

having better understanding of the matter.

"Heard.

Stay granted on deposit of 25% of penalty amount and on executing bond for the balance amount within 30 days from today".

Bare perusal of the impugned orders shows that same are passed

without giving any reasons for the same. The reasons constitute

heart and soul of the orders passed by the quasi judicial authority.

Therefore, in the light of the judgment of this Court in the

matter of Archana Agencies (supra), the impugned orders at

Exts.P4 and P4(a) are quashed and set aside. The 2 nd respondent

is directed to consider the stay applications afresh after affording

an opportunity of hearing to the petitioner/appellant. The stay

petitions be decided within a period of two months from the date

of receipt of a copy of this judgment. Pending consideration of the

stay petitions, coercive steps for recovery of the amount due from

the assessee pursuant to the orders imposing penalty shall be kept

in abeyance. The petitioner to communicate this judgment to the

2nd respondent for compliance.

This writ petition is accordingly disposed of.

Sd/-

A.M.BADAR

JUDGE

smp

APPENDIX PETITIONER'S EXHIBITS:

EXHIBIT P1 COPY OF PENALTY ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12

EXHIBIT P1(a) COPY OF PENALTY ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12

EXHIBIT P2 COPY OF ORDER ISSUED BY THE DEPUTY COMMISSIONER (APPEALS), KOTTAYAM dtd.31.7.2018

EXHIBIT P3 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD.24.11.2018

EXHIBIT P3 (a) COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD.24.11.2018

EXHIBIT P4 COPY OF ORDER ISSUED BY THE 2ND RESPONDENT DTD.12.01.2021.

EXHIBIT P4 (a) COPY OF ORDER ISSUED BY THE 2ND RESPONDENT DTD.12.01.2021.

RESPONDENTS' EXHIBITS: NIL.

True Copy

P.S to Judge

smp