Wp(C)/13768/2021 Of Kizhakkedath Enterprises v. Agrl. Income Tax And State Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR. JUSTICE A.M.BADAR MONDAY, THE 12 DAY OF JULY 2021 / 21ST ASHADHA, 1943 WP(C) NO. 13768 OF 2021 PETITIONER: KIZHAKKEDATH ENTERPRISESPAZHAVANGADI P.O., RANNI,-689 673, PATHAANAMTHITTA DISTRICT,REPRESENTED BY ITS MANAGING PARTNER, SRI.JOMONPHILIP BY ADVS.TOMSON T.EMMANUELBEJOY CHERIYAN RESPONDENTS: 1AGRL. INCOME TAX AND STATE TAX OFFICERSGST DEPARTMENT, RANNI-689 6732ASSISTANT COMMISSIONER (APPEALS),SGST DEPARTMENT, PATHANAMTHITTA-689 6453THE ASSISTANT SECRETARY,VALUE ADDED TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, THIRUVANANTHAPURAM-695 010 4DEPUTY COMMISSIONER OF STATE TAX, SGST DEPARTMENT, PATHANAMTHITTA-689 645 OTHER PRESENT: SPLGP.SMT.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON12.07.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Learned Government Pleader appears for all the respondents. 2.Heard both sides. The petitioner submits that the petitionerhas filed 2[nd] appeal, Ext.P5 along with application for condonation ofdelay at Ext.P6 and the stay petition at Ext.P7 which are pending foradjudication before the 3[rd] respondent. The learned counsel for thepetitioner submits that the petitioner has deposited the amountequivalent to about 55% of the tax liability as per Ext.P3 and therefore,till disposal of the stay petition in the 2[nd] appeal, the respondent berestrained from effecting recovery of the assessed amount. 3.The learned Government Pleader by drawing my attention toground D of the petition submits that this Court cannot limit thediscretion to be exercised by the competent Tribunal by directing the 3[rd]respondent to consider Ext.P3 while disposing the stay petition at Ext.P7.She submits that the discretion of the appellate authority is controlled bythe statute itself. 4.I have considered the submissions so advanced. As the 2[nd]appeal is pending for consideration before the 3[rd] respondent, thepetition is disposed of with the following direction. The 3[rd] respondent to decide the application for condonation of delay at Ext.P6 and if foundnecessary thereafter, the stay application at Ext.P7 within a period ofthree months from the date of communication of this judgment. Thepetitioner to cooperate the third respondent in disposal of the staypetition if they so required after disposing the application forcondonation of delay. Till disposal of the stay petition, the respondentsare directed to keep the recovery proceedings in abeyance. Nsd SD/- A.M.BADARJUDGE PETITIONER ANNEXURE