M/S. Silpi Constructions & ... vs State Tax Officer (Wc)
2023 Latest Caselaw 7306 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                  PRESENT
                  THE HONOURABLE MR.JUSTICE C.S.DIAS
        TUESDAY, THE 27TH DAY OF JUNE 2023 / 6TH ASHADHA, 1945
                          WP(C) NO. 20942 OF 2023
PETITIONER:

            M/S. SILPI CONSTRUCTIONS & CONTRACTORS
            ATHIRAMPUZHA, KOTTAYAM DISTRICT. REPRESENTED BY ITS
            MANAGING PARTNER BERTHALO FERNANDEZ, S/O. FRANCIS A,
            RESIDING AT EXPRESS ESTATE, FLAT NO. 10F, KALOOR,
            KOCHI - 682 017., PIN - 686562

            BY ADVS.
            K.J.ABRAHAM
            NIKHIL JOHN
            AKHIL SHAJI



RESPONDENTS:

    1       STATE TAX OFFICER (WC)
            OFFICE OF THE COMMERCIAL TAX OFFICER (WC), COLLECTORATE
            P.O, KOTTAYAM DISTRICT, PIN - 686002

    2       DEPUTY TAHSILDAR
            KANAYANNUR TALUK, PARK AVENUE ROAD, ERNAKULAM DISTRICT,
            PIN - 682011

    3       JOINT COMMISSIONER (APPEALS)
            STATE GST DEPARTMENT, PUBLIC LIBRARY BUILDING, BAKER
            HILLS, KOTTAYAM DISTRICT., PIN - 686001

    4       KERALA VALUE ADDED TAX APPELLATE TRIBUNAL
            ADDITIONAL BENCH, STATE GST DEPARTMENT, 1ST FLOOR, GST
            COMPLEX, NEAR NAGAMPADOM BUS STAND, KOTTAYAM DISTRICT,
            PIN - 686001


OTHER PRESENT:

            SR GP SMT THUSHARA JAMES




     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
27.06.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 20942 OF 2023
                              2




            Dated this the 27th day of June, 2023

                          JUDGMENT

The writ petition is filed to direct the fourth

respondent- Tribunal, to consider and dispose of Ext.P4

appeal and Ext.P5 stay petition, expeditiously.

2. The petitioner's case is that, aggrieved by Ext.P3

order passed by the First Assessment Authority, the

petitioner has preferred Ext.P4 appeal before the fourth

respondent on 18.5.2023. Along with the appeal, the

petitioner preferred Ext.P5 stay petition to stay further

proceedings pursuant to Ext.P2 demand notice. The

petitioner's apprehension is that the respondents may

proceed with recovery proceedings during the pendency

of the appeal and the stay petition. Hence, the writ WP(C) NO. 20942 OF 2023

petition.

3. Heard; Sri. K.J Abraham, the learned counsel

appearing for the petitioner and Smt. Thushara James,

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.P5 stay

petition is pending consideration before the fourth

respondent -Tribunal, since 18.5.2023, I deem it

appropriate to dispose of the writ petition in the

following manner:-

(i) The fourth respondent is directed to consider

and dispose of Ext.P5 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. WP(C) NO. 20942 OF 2023

(ii) Until such time orders are passed on Ext.P5

stay petition, all further coercive proceedings pursuant

to Ext.P2 demand notice and Ext.P3 order shall stand

deferred.

Sd/-

C.S.DIAS, JUDGE

rmm27/6/2023 WP(C) NO. 20942 OF 2023

APPENDIX OF WP(C) 20942/2023

PETITIONER EXHIBITS

Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER NO.

32051674675/2011-12 DATED 14.03.2019 PASSED BY THE 1ST RESPONDENT

Exhibit P2 TRUE COPY OF THE FORM NO-1 DEMAND NOTICE RRC NO-2019/6898/05 DATED 04.01.2021 U/S.7 OF THE KERALA REVENUE RECOVERY ACT ISSUED BY THE 2ND RESPONDENT

Exhibit P3 TRUE COPY OF THE FIRST APPELLATE ORDER IN KVATA (KTM)-1/2023 DATED 15.03.2023 PASSED BY THE 3RD RESPONDENT

Exhibit P4 TRUE COPY OF THE APPEAL MEMORANDUM IN FORM NO-31 DATED 18.05.2023 SUBMITTED BY THE PETITIONER.

Exhibit P5 TRUE COPY OF THE AFFIDAVIT AND STAY PETITION DATED 18.05.2023 FILED BEFORE THE 4TH RESPONDENT BY THE PETITIONER