Wp(C)/23762/2023 Of M.a.ashraf ( v. The Agri. Income Tax Officer & Commercial Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS FRIDAY, THE 21 DAY OF JULY 2023 / 30TH ASHADHA, 1945 WP(C) NO. 23762 OF 2023 PETITIONER: 1M.A.ASHRAF (PROPRIETOR),AGED 58 YEARSM/S.SHANGRILA TRADING AND MARKETING, KAIPARAMBU, THRISSUR, PIN - 680546BY ADVS.HRITHWIK D. NAMBOOTHIRIP.N.DAMODARAN NAMBOODIRI RESPONDENTS: 1THE AGRI. INCOME TAX OFFICER & COMMERCIAL TAX OFFICER,STATE GOODS AND SERVICE TAX DEPARTMENT, POOTHOLE, THRISSUR, PIN - 680004STATE GOODS AND SERVICE TAX DEPARTMENT, POOTHOLE, THRISSUR, PIN - 680004 2THE JOINT COMMISSISONER (APPEALS)STATE GOODS AND SERVICE TAX DEPARTMENT, POOTHOLE, THRISSUR, PIN - 680004 3THE VAT APPELLATE TRIBUNALDEPATMENT OF COMMERCIAL TAXES, SALES TAX COMPLEX, ERNAKULAM, PIN - 682011DEPATMENT OF COMMERCIAL TAXES, SALES TAX COMPLEX, ERNAKULAM, PIN - 682011 4THE DEPUTY COMMISSIONER (RECOVERY)STATE GOODS AND SERVICE TAX DEPARTMENT, POOTHOLE, THRISSUR, PIN - 680004BY ADVS. SMT THUSHARA JAMES, SR. GOVERNMENT PLEADERSRI P R SREEJITH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21.07.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.S.DIAS, J. ------------------------- W.P.(C.) No.23762 of 2023------------------------- Dated this the 21[st] day of July, 2023 JUDGMENT The writ petition is filed to direct the thirdrespondent – Tribunal to consider and dispose ofExt.P3 appeal and Ext.P4 stay petition,expeditiously. 2. The petitioner's case is that, aggrieved by Ext.P2 appellate order passed by the secondrespondent. The petitioner has preferred Ext.P3second appeal before the third respondent –Tribunal. Along with Ext.P3 second appeal, thepetitioner preferred Ext.P4 stay petition on04.07.2023. The petitioner is apprehensive thatduring the pendecny of Exts.P3 and P4, the firstrespondent may enforce Ext.P1 assessment WPC No.23762 of 2023 order. Hence, the writ petition. 3. Heard; Sri.Hrithwik Damodaran N., the learned Counsel appearing for the petitioner andSmt.Thushara James, the learned Senior Government Pleader appearing for therespondents. 4. Having considered the pleadings and materials on record and taking note of the factthat Ext.P4 stay petition is pending considerationbefore the third respondent, I deem itappropriate to dispose of the writ petition. Resultantly, I order the writ petition as follows: (i) The third respondent – Tribunal is directedto consider and dispose of Exts.P4 stay petition,in accordance with law and as expeditiously aspossible, at any rate, within a period of threemonths from the date of receipt of a certifiedcopy of this judgment. WPC No.23762 of 2023 4 (ii) Until such time orders are passed onExt.P4 stay petition, all further proceedings pursuant to Exts.P1 and P2 shall stand deferred. SKP/21-07 Sd/- C. S. DIASJUDGE APPENDIX OF WP(C) 23762/2023 PETITIONER’S EXHIBITS: EXHIBIT - P1TRUE COPY OF THE ASSESSMENT ORDER NO.32080723604/ 2012-13 DATED 31.07.2018 FOR THE YEAR 2012-13 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER.EXHIBIT - P2TRUE COPY OF THE APPELLATE ORDER KVATA NO.81 T/2023 DATED 31.03.2023 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER.EXHIBIT - P3TRUE COPY OF THE SECOND APPEAL DATED 04.07.2023FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR THE YEAR 2012-13. EXHIBIT - P4TRUE COPY OF THE STAY PETITION DATED 04.07.2023FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR THE YEAR 2012-13 . RESPONDENTS' EXHIBITS:NIL TRUE COPY P.A.TO JUDGE