Kerala High Court
Deepak Narendran vs The Asst. Commissioner on 13 May, 2022
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE V.G.ARUN
&
THE HONOURABLE MR.JUSTICE P.G. AJITHKUMAR
Friday, the 13th day of May 2022 / 23rd Vaisakha, 1944
WA NO. 582 OF 2022
AGAINST JUDGMENT DATED 04.05.2022 IN WP(C) 15148/2022 OF THIS COURT
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APPELLANT/PETITIONER:
DEEPAK NARENDRAN,PROPRIETOR,M/S. NARENDRA REGENCY,PUNALUR-691 305,
KOLLAM DISTRICT.
BY ADVS.M/S. HARISANKAR V. MENON, MEERA V.MENON
RESPONDENTS/RESPONDENTS:
1. THE ASST. COMMISSIONER, STATE GOODS & SERVICES TAX DEPARTMENT,
PUNALUR, KOLLAM -691 305.
2. THE SECRETARY, KERALA SALES TAX APPELLATE TRIBUNAL, ADDL. BENCH,
SASTHAMANGALAM, THIRUVANANTHAPURAM- 695 010.
Prayer for interim relief in the Writ Appeal stating that in the
circumstances stated in the appeal memorandum, the High Court be pleased
to stay all recovery steps pursuant to Exts.P1,P2 and P3 assessment orders
issued by 1st respondent, till the final disposal of this Writ Appeal.
This Writ Appeal coming on for orders on 13.05.2022 upon perusing
the appeal memorandum, the court on the same day passed the following:
P.T.O.
EXT.P1:COPY OF ORDER ISSUED BY THE FIRST RESPONDENT
FOR THE YEAR 2016-17 (KGST).
EXT.P2:COPY OF ORDER ISSUED BY THE FIRST RESPONDENT
FOR THE YEAR 2017-18 (KGST).
EXT.P3:COPY OF ORDER ISSUED BY THE FIRST RESPONDENT
FOR THE YEAR 2018-19 (KGST).
EXT.P6:COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE
2ND RESPONDENT FOR 16-17.
EXT.P7: COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE
2ND RESPONDENT FOR 17-18.
EXT.P8: COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE
2ND RESPONDENT FOR 18-19.
EXT.P9:COPY OF STAY PETITION FILED BY THE PETITIONER
BEFORE THE 2ND RESPONDENT.
EXT.P10: COPY OF STAY PETITION FILED BY THE PETITIONER
BEFORE THE 2ND RESPONDENT.
EXT.P11:COPY OF STAY PETITION FILED BY THE PETITIONER
BEFORE THE 2ND RESPONDENT.
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V.G.ARUN & P.G. AJITHKUMAR, JJ.
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W.A.No.582 of 2022
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Dated this the 13th day of May, 2022
ORDER
V.G.Arun, J.
The petitioner suffered Exts.P1 to P3 assessment orders.
Being aggrieved, the petitioner filed separate appeals before the
Deputy Commissioner (Appeals). The assessment order for the
year 2016-17 was modified by the first appellate authority and
appeals for the years 2017-18 and 2018-19 rejected. The
petitioner preferred further appeals before the 2 nd respondent and
thereafter approached this Court seeking a direction for
expeditious consideration of the appeals and the stay petitions. By
the impugned judgment, the learned Single Judge directed the 2 nd
respondent to take up Exts.P9 to P11 stay applications filed in
Exts.P6 to P8 appeals and pass orders thereon within six weeks
from the date of receipt of a copy of the judgment. Till such time,
the recovery proceedings were directed to be kept, subject to the
petitioner depositing a sum equivalent to 20% of the amount due
under the assessment orders. The writ appeal is filed aggrieved by
the limited time granted for remitting 20% of the amount
assessed.
W.A.No.582 of 2022
2. The learned counsel for the petitioner submits that 5%
of the amount due under the assessment order has been remitted
and at least two months time should be granted for remitting the
balance amount.
3. The learned Government Pleader opposed the prayer
and submitted that the writ appeal itself should not be
entertained, since sufficient relief was granted by the learned
Single Judge. Considering that the order pertains to three
assessment years and the petitioner has remitted 5% of the
amount assessed, we are inclined to extent the time stipulated for
payment of the 20% till 05.06.2022. The time for disposal of the
appeals and the stay petitions is also extended by a further period
of two weeks. The recovery proceedings will be kept on hold till
the appeals or the stay petitions are heard, provided the 20% is
paid within the extended time.
Sd/-
V.G.ARUN, JUDGE
Sd/-
P.G. AJITHKUMAR, JUDGE
PV
13-05-2022 /True Copy/ Assistant Registrar
