Kerala High Court
M/S Aranhikkal Granite Unit vs The Kerala Value Added Tax Appellate ... on 15 December, 2023
Author: C.S.Dias
Bench: C.S.Dias
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE C.S.DIAS
FRIDAY, THE 15TH DAY OF DECEMBER 2023 / 24TH AGRAHAYANA, 1945
WP(C) NO. 42250 OF 2023
PETITIONER:
M/S ARANHIKKAL GRANITE UNIT
PATHAPPIRIYAM, EDAVANNA, MALAPPURAM DISTRICT,
REPRESENTED BY ITS MANAGING PARTNER., PIN - 676123
BY ADVS.
LATHA ANAND
S.VISHNU (ARIKKATTIL)
SIDHARTH P.S.
RESPONDENTS:
1 THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL
ADDITIONAL BENCH, KOZHIKODE (NOW DESIGNATED AS STATE
TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH), CHEROOTY
ROAD, KOZHIKODE, REPRESENTED BY ITS REGISTRAR.,
PIN - 673032
2 THE DEPUTY COMMISSIONER (APPEALS) - I
STATE GOODS AND SERVICE TAX DEPARTMENT, KOZHIKODE,
NIRMAL ARCADE BUILDING, ERANHIPALAM (PO),
KOZHIKODE., PIN - 673006
3 THE ASSISTANT COMMISSIONER
SPECIAL CIRCLE, STATE GST DEPARTMENT, MALAPPURAM, CIVIL
STATION, MALAPPURAM,, PIN - 676505
OTHER PRESENT:
GOVERNMENT PLEADER -SMT RESHMITHA RAMACHANDRAN
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
15.12.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 42250 OF 2023
2
Dated this the 15th day of December, 2023
JUDGMENT
The writ petition is filed to direct the first
respondent to consider and dispose of Exts.P3 appeal
and Ext.P4 stay petition within a time period fixed by
this Court.
2. Aggrieved by Ext.P1 order, the petitioner had
preferred an appeal before the second respondent.
However, the appeal was dismissed by Ext.P2 order.
Challenging Ext.P2 order, the petitioner has preferred
Ext.P3 appeal and Ext.P4 stay petition before the first
respondent. The petitioner is apprehensive that, during
the pendency of Exts.P3 and P4, the respondents may
enforce Ext.P1. Hence, the writ petition.
3. Heard; Smt. Latha Anand, the learned counsel
appearing for the petitioner and Smt.Reshmitha
WP(C) NO. 42250 OF 2023
Ramachandran, the learned Government Pleader
appearing for the respondents.
4. Having considered the pleadings and materials
on record and taking note of the fact that Ext.P4 stay
petition is pending consideration before the first
respondent, I deem it appropriate to dispose of the writ
petition in the following manner:-
(i) The first respondent is directed to consider and
dispose of Ext.P4 stay petition, in accordance with law
and as expeditiously as possible, at any rate within a
period of three months from the date of receipt of a
certified copy of the judgment, after affording the
petitioner an opportunity of being heard.
(ii) If the first respondent proposes to pass a
conditional order of stay, he shall state reasons for the
same.
(iii) Until such time orders are passed on Ext.P4
WP(C) NO. 42250 OF 2023
stay petition, all further proceedings pursuant to Ext.P1
shall stand deferred.
Sd/-
C.S.DIAS, JUDGE
rmm15/12/2023
WP(C) NO. 42250 OF 2023
APPENDIX OF WP(C) 42250/2023
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE ORDER PASSED BY THE 3RD
RESPONDENT DATED 20/03/2019 ALONG WITH
NOTICE OF FINAL ASSESSMENT AND DEMAND
Exhibit P2 TRUE COPY OF THE ORDER DATED 31/01/2020
PASSED BY THE 2ND RESPONDENT
Exhibit P3 TRUE COPY OF THE MEMORANDUM OF APPEAL IN
VAT APPEAL NO. 142 OF 2020 FILED BY THE
PETITIONER BEFORE THE 1ST RESPONDENT
Exhibit P4 TRUE COPY OF THE STAY PETITION ALONG
WITH THE AFFIDAVIT DATED 09/10/2023 IN
VAT APPEAL NO. 142 OF 2020
