M.A.ASHRAF (PROPRIETOR), V. THE AGRI. INCOME TAX OFFICER & COMMERCIAL TAX OFFICER,

WP(C)/23762/2023

AI Insights

The case involves M.A. Ashraf, the proprietor of M/S. Shangrila Trading and Marketing, who filed a writ petition against the State Goods and Service Tax Department officials and the VAT Appellate Tribunal. The petitioner sought a directive for the Tribunal to expedite the decision on a stay petition related to a second appeal against an appellate order concerning an assessment order issued for the year 2012-13. The petitioner was apprehensive that the assessment order might be enforced during the pendency of the appeals and the stay petition, prompting the writ petition.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 768913 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 21-07-2023
• Assessment Year: misc
• Laws Referred To: State Goods and Service Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: THUSHARA JAMES; P R SREEJITH
• Assessee Lawyers: HRITHWIK NAMBOOTHIRI; P N NAMBOODIRI
• Keywords: Appellate order; Assessment Order; Second appeal; Stay Petition; Writ petition
• Section: 32080723604

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS FRIDAY, THE 21ST DAY OF JULY 2023 / 30TH ASHADHA, 1945 WP(C) NO. 23762 OF 2023 PETITIONER: 1 M.A.ASHRAF (PROPRIETOR), AGED 58 YEARS M/S.SHANGRILA TRADING AND MARKETING, KAIPARAMBU, THRISSUR, PIN - 680546 BY ADVS. HRITHWIK D. NAMBOOTHIRI P.N.DAMODARAN NAMBOODIRI RESPONDENTS: 1 THE AGRI. INCOME TAX OFFICER & COMMERCIAL TAX OFFICER, STATE GOODS AND SERVICE TAX DEPARTMENT, POOTHOLE, THRISSUR, PIN - 680004 2 THE JOINT COMMISSISONER (APPEALS) STATE GOODS AND SERVICE TAX DEPARTMENT, POOTHOLE, THRISSUR, PIN - 680004 3 THE VAT APPELLATE TRIBUNAL DEPATMENT OF COMMERCIAL TAXES, SALES TAX COMPLEX, ERNAKULAM, PIN - 682011 4 THE DEPUTY COMMISSIONER (RECOVERY) STATE GOODS AND SERVICE TAX DEPARTMENT, POOTHOLE, THRISSUR, PIN - 680004 BY ADVS. SMT THUSHARA JAMES, SR. GOVERNMENT PLEADER SRI 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: WPC No.23762 of 2023 2 C.S.DIAS, J. ------------------------- W .P .(C.) No.23762 of 2023 ------------------------- Dated this the 21st day of July, 2023 JUDGMENT The writ petition is filed to direct the third respondent – Tribunal to consider and dispose of Ext.P3 appeal and Ext.P4 stay petition, expeditiously. 2. The petitioner's case is that, aggrieved by Ext.P2 appellate order passed by the second respondent. The petitioner has preferred Ext.P3 second appeal before the third respondent – Tribunal. Along with Ext.P3 second appeal, the petitioner preferred Ext.P4 stay petition on 04.07.2023. The petitioner is apprehensive that during the pendecny of Exts.P3 and P4, the first respondent may enforce Ext.P1 assessment WPC No.23762 of 2023 3 order. Hence, the writ petition. 3. Heard; Sri.Hrithwik Damodaran N., 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 third respondent, I deem it appropriate to dispose of the writ petition. Resultantly, I order the writ petition as follows: (i) The third respondent – Tribunal is directed to consider and dispose of Exts.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. WPC No.23762 of 2023 4 (ii) 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 SKP/21-07 WPC No.23762 of 2023 5 APPENDIX OF WP(C) 23762/2023 PETITIONER’S EXHIBITS: EXHIBIT - P1 TRUE 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 - P2 TRUE COPY OF THE APPELLATE ORDER KVATA NO.81 T/2023 DATED 31.03.2023 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER. EXHIBIT - P3 TRUE COPY OF THE SECOND APPEAL DATED 04.07.2023 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR THE YEAR 2012-13. EXHIBIT - P4 TRUE COPY OF THE STAY PETITION DATED 04.07.2023 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR THE YEAR 2012-13 . RESPONDENTS' EXHIBITS:NIL TRUE COPY P.A.TO JUDGE "