K.R. Ushasree vs The Commercial Tax Officer
2021 Latest Caselaw 12405 Ker

                IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                PRESENT

                  THE HONOURABLE MR. JUSTICE T.R.RAVI

      TUESDAY, THE 11TH DAY OF MAY 2021 / 21ST VAISAKHA, 1943

                       WP(C).No.11222 OF 2021(C)


PETITIONER:

               K.R. USHASREE
               AGED 61 YEARS
               PROPRIETRIX, M/S,TROPICAL COMMODITIES,
               12/690, KILIKKOLLUR, KOLLAM - 1.

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

RESPONDENTS:

      1        THE COMMERCIAL TAX OFFICER
               2ND CIRCLE, KOLLAM - 691 001.

      2        THE KERLA VALUE ADDED TAX APPELLATE TRIBUNAL
               ADDL.BENCH, CPGP LANE, SASTHAMANGALAM,
               THIRUVANANTHAPURAM - 695 010
               REPRESENTED BY ITS ASST. SECRETARY.

               GOVT.PLEADER DR. THUSHARA JAMES

     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
11.05.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C).No.11222 OF 2021(C)                 2

                                 JUDGMENT

Dated this the 11th day of May 2021

Admit. Government Pleader takes notice for the respondents.

2. The petitioner is an assessee under the KVAT Act on the rolls of

the 1st respondent. By Exhibit P1 the petitioner was assessed for the year

2015-16. The petitioner's challenge against Ext.P1 before the Deputy

Commissioner, Kollam was only partly successful as seen from Ext.P2 order.

The petitioner has preferred further appeal before the 2 nd respondent by

filing Exhibit P3 and the same has been numbered as TA(VAT)No.290/18.

The Tribunal had by Ext.P4 order granted stay of recovery on certain

conditions and according to the petitioner the said conditions have been

complied with. The petitioner submits that even though the petitioner had

moved for early hearing of the appeal, the same is not disposed of. The

appeal is of the year 2018 and the KVAT regime has been replaced by the

GST regime. The prayer in the writ petition is for a direction to the 2 nd

respondent to dispose of Ext.P5 early posting petition at the earliest.

3. 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

Exhibit P5 early posting petition and if possible Ext.P3 appeal itself,

immediately, at any rate within a period of 3 months from the date of

receipt of a certified copy of this judgment.

SD/-

T.R.RAVI, JUDGE

dsn APPENDIX PETITIONER'S/S EXHIBITS:

EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16.

EXHIBIT P2 COPY OF ORDER ISSUED BY THE DEPUTY COMMISSIONER (APPEALS), KOLLAM.

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

EXHIBIT P4 COPY OF ORDER IN TA (VAT) NO.290/2018 ISSUED BY THE 2ND RESPONDENT.

EXHIBIT P5 COPY OF EARLY HEARING PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.