A. Sugathadevi vs The Deputy Commissioner
2023 Latest Caselaw 7847 Ker

                IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                PRESENT
                   THE HONOURABLE MR.JUSTICE C.S.DIAS
     WEDNESDAY, THE 26TH DAY OF JULY 2023 / 4TH SRAVANA, 1945
                        WP(C) NO. 24425 OF 2023
PETITIONER/S:

          A. SUGATHADEVI
          AGED 61 YEARS
          PROPRIETRIX, M/S. HOTEL PADIPURAYIL PARAVOOR KOLLAM,
          PIN - 683513

          BY ADVS.
          HARISANKAR V. MENON
          MEERA V.MENON
          R.SREEJITH
          K.KRISHNA
          PARVATHY MENON



RESPONDENT/S:

    1     THE DEPUTY COMMISSIONER
          SPECIAL CIRCLE STATE GOODS & SERVICE TAX DEPARTMENT
          SALES TAX COMPLEX, ASRAMAM KOLLAM, PIN - 691002

    2     THE JOINT COMMISSIONER (APPEALS)
          STATE GOODS & SERVICE TAX DEPARTMENT SALES TAX COMPLEX,
          ASRAMAM, KOLLAM, PIN - 691002

    3     THE ASSISTANT SECRETARY
          KERALA GENERAL SALES TAX APPELLATE TRIBUNAL, ADDL.
          BENCH, SASTHAMANGALAM, THIRUVANANTHAPURAM, PIN - 695010


OTHER PRESENT:

          SR GP SMT THUSHARA JAMES




     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
26.07.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 24425 OF 2023
                              2

                           JUDGMENT

The writ petition is filed to direct the 3 rd respondent

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

petition, expeditiously.

2. Aggrieved by Ext.P1 assessment order and Ext.P2

appellate order, the petitioner has preferred Ext.P3 appeal

before the 3rd respondent on 03.06.2023 along with Ext.P4

stay petition. The petitioner is apprehensive that during

the pendency of Exts.P3 and P4, the respondents may

enforce Exts.P1 and P2. Hence, the writ petition.

3. Heard; Sri.Harisankar V. Menon, the learned

Counsel appearing for the petitioner and Smt.Thushara

James, the learned Senior 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 3rd respondent, I

deem it appropriate to direct the 3 rd respondent to

consider and dispose Ext.P4, immediately. WP(C) NO. 24425 OF 2023

Resultantly, I order the writ petition as follows:

(i) The 3rd 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 this judgment after

affording the petitioner an opportunity of being

heard.

(ii) It is made clear that if the 3rd respondent proposes to

pass any conditional interim order of stay, he shall

state reasons for the same.

(iii) Until such time orders are passed on Ext.P4 stay

petition, all further proceedings pursuant to Exts.P1

and P2 shall stand deferred.

Sd/-

C.S.DIAS JUDGE rkc/26.07.23 WP(C) NO. 24425 OF 2023

APPENDIX OF WP(C) 24425/2023

PETITIONER EXHIBITS

Exhibit P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2019-20 DTD. 15-01-2022

Exhibit P2 COPY OF APPELLATE ORDER IN STA (KLM) 19/22 ISSUED BY THE 2ND RESPONDENT DTD. 10-06-

Exhibit P3 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT DTD. 03-06-2023

Exhibit P4 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 3RD RESPODNENT DTD,. 03-06-2023