Disposed

S.B.Tex v. the State Tax Officer

Kerala HC17 Jul 2019WP(C)/19447/2019

Case brief

AI extract

What is this about?

The Kerala High Court directed the State Tax Department to dispose of a pending stay petition within two months. The court also restrained the authorities from recovering the disputed tax amount for ten weeks to prevent the appeal from becoming academic.

What did the court decide?

Directs the 2nd respondent to dispose of the stay petition within two months and restrains recovery of tax for ten weeks.

S.B.Tex Vs the State Tax Officer — Service and Employment | Kerala HC (2019)

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IN THE HIGH COURT OF KERALA AT ERNAKULAM

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PRESENT

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THE HONOURABLE MR.JUSTICE S.V.BHATTI

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WEDNESDAY, THE 17TH DAY OF JULY 2019 / 26TH ASHADHA, 1941

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WP(C).No.19447 of 2019

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PETITIONER:

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M/S.S.B.TEX

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V/486, KUTHAMPULLY.P.O., REPRESENTED BY ITS PARTNER, SRI.R.SUNDARARAJ

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BY ADV. SRI.R.MURALEEDHARAN

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RESPONDENTS:

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1 THE STATE TAX OFFICER (FORMERLY COMMERCIAL TAX OFFICER), STATE GOODS SERVICE TAX DEPARTMENT, WADAKKANCHERY-680582

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2 THE ASSISTANT COMMISSIONER(APPEALS), STATE GOODS SERVICE TAX DEPARTMENT, THRISSUR-680004

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3 THE INSPECTING ASSISTNAT COMMISSIOINER, STATE GOODS SERVICE TAX DEPARTMENT, THRISSUR-680004

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GP. DR.THUSHARA JAMES

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THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17.07.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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WP(C).No.19447 of 2019

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JUDGMENT

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The petitioner filed appeal in Ext.P2 aggrieved by the order of assessment in Ext.P1 made under CST Act, 1956. The petitioner has filed the appeal with a stay petition in Ext.P3. The petitioner prays for appropriate direction to the appellate authority to consider and dispose of Ext.P3 expeditiously.

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The case of petitioner is that either the mere filing of appeal or mere pendency of appeal does not amount to granting stay by the appellate authority. The delay in considering and disposing of Ext.P3 results in the assessing officer taking steps for recovering the tax amount which is under challenge in Ext.P2. The assessing officer, if is successful in his effort the statutory appeal would become either academic or ineffective. It is further contended by the petitioner that in the manner the law provides for protecting the interest of appellant pending appeal, the order on stay petition is passed expeditiously. Hence the writ petition.

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Perused Exts. P1, P2 and P3. Prima facie I am satisfied

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WP(C).No.19447 of 2019

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that a case is made out for issuing necessary directions to 2^nd respondent to dispose of the stay petition in Ext.P3.

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Having regard to the limited prayer and the grounds referred to above, this Court is satisfied that the writ petition can be disposed of by this order:

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(a) The appellate authority/2^nd respondent considers and disposes of Ext.P3 application as early as possible, preferably within two months from the date of receipt of copy of this judgment.

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(b) The respondents are directed not to take coercive steps or recover the amounts determined in the orders under appeal for ten weeks from today.

Sd/-

S.V.BHATTI

JUDGE

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WP(C).No.19447 of 2019

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APPENDIX

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PETITIONER'S/S EXHIBITS:

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EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT UNDER CST ACT FOR THE YEAR 2011-12 DATED 12.07.2012

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EXHIBIT P2 TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 26.06.2019

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EXHIBIT P3 TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE ETHE 2ND RESPONDENT DATED 26.06.2019

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EXHIBIT P4 TRUE COPY OF THE DEMAND NOTICE IN FORM NO.IV ISSUED BY 1ST RESPONDENT DATED 12.07.2012

S.B.Tex v. the State Tax Officer

Case brief

What is this about?

What did the court decide?

S.B.Tex v. the State Tax Officer

Case brief

What is this about?

What did the court decide?

What the court decided

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