M/S Poabs Organic Products vs The State Tax Officer
2022 Latest Caselaw 7061 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM
                               PRESENT
                 THE HONOURABLE MR.JUSTICE N.NAGARESH
        FRIDAY, THE 17TH DAY OF JUNE 2022 / 27TH JYAISHTA, 1944
                       WP(C) NO. 19640 OF 2022
PETITIONER:

            M/S POABS ORGANIC PRODUCTS,
            NELLIYAMPATHY,
            PALAKKAD - 678508,
            REPRESENTED BY ITS MANAGING DIRECTOR
            SRI. K.A. ABRAHAM.

            BY ADVS.
            HARISANKAR V. MENON
            MEERA V.MENON(M-206)
            SREEJITH R.NAIR
            K.KRISHNA


RESPONDENTS:

    1       THE STATE TAX OFFICER,
            STATE GST DEPARTMENT,
            CHITTUR - 678101.

    2       THE ASSISTANT SECRETARY,
            KERALA VALUE ADDED TAX APPELLATE TRIBUNAL,
            ADDITIONAL BENCH, KOZHIKODE - 673001.

    3       THE DEPUTY COMMISSIONER,
            STATE GST DEPARTMENT,
            CHITTUR - 678101.

            SMT.M.M. JASMINE, GOVERNMENT PLEADER


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
17.06.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C)No.19640/2022

                                   2




                          JUDGMENT

Dated this the 17th day of June, 2022

The petitioner, an assessee under the KVAT Act,

has approached this Court seeking to direct the 2 nd

respondent to dispose of Ext.P3 appeal and Ext.P4 stay

petition by issuing a writ of Mandamus.

2. The petitioner states that in respect of the

assessment year 2011-2012, the respondents have passed

Ext.P1 order. The petitioner has filed a statutory appeal

against Ext.P1 order. The 1 st Appellate Authority disposed

of the appeal as per Ext.P2.

3. The petitioner states that the petitioner has filed

an appeal against Ext.P2 and an application for stay before

the 2nd respondent-Tribunal as evidenced by Exts.P3 and WP(C)No.19640/2022

P4. Now, the respondents are taking coercive proceedings

to recover the alleged tax dues from the petitioner. Unless

the respondents are restrained from taking coercive

proceedings against the petitioner pending disposal of the

statutory appeal by the Tribunal, the petitioner will be put to

untold hardship and loss.

4. I have heard the learned counsel for the

petitioner and the learned Government Pleader (Taxes)

representing the respondents.

5. Aggrieved by the order of the 1 st Appellate

Authority, the petitioner has preferred Ext.P3 appeal. The

petitioner has also preferred Ext.P4 petition for stay

invoking the provisions of the Kerala Value Added Tax Act.

In the circumstances, it is only just and proper that the

respondents defer any coercive proceedings against the

petitioner, till the Appellate Authority considers the stay

petition.

WP(C)No.19640/2022

In the circumstances, the writ petition is disposed

of directing the respondents to defer any coercive

proceedings against the petitioner till Ext.P4 stay petition is

considered by the Kerala Value Added Tax Appellate

Tribunal. The Appellate Tribunal shall consider and pass

orders on Ext.P4, within a period of three months.

Sd/-

N. NAGARESH JUDGE SR WP(C)No.19640/2022

APPENDIX OF WP(C) 19640/2022

PETITIONER'S EXHIBITS:

Exhibit P1 COPY OF ASSESSMENT ORDER FOR THE YEAR 2011-12 ISSUED BY THE 1ST RESPONDENT DATED 22.01.2019.

Exhibit P2 COPY OF APPELLATE ORDER ISSUED BY THE ASSISTANT COMMISSIONER (APPELAS), PALAKKAD DATED 17.12.2019.

Exhibit P3 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 03.12.2020.

Exhibit P4 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 02.06.2022.

Exhibit P5 COPY OF NOTICE ISSUED BY THE 3RD RESPONDENT DATED 17.05.2022.

SR