Kerala High Court
WP(C)/36015/2019 of FIZAN TRADERS Vs STATE TAX OFFICER, on 31 December 2019
2019 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS TUESDAY, THE 31ST DAY OF DECEMBER 2019 / 10TH POUSHA, 1941 WP(C).No.36015 OF 2019 PETITIONER/S: FIZAN TRADERS KADALAI, KARUPADANNA, PIN-680670, REPRESENTED BY ITS PROPRIETOR FAIZAL K. BY ADV. SMT.M.K.HAJARA
WP(C) 36015 OF 2019
1
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE C.S.DIAS
TUESDAY, THE 31ST DAY OF DECEMBER 2019 / 10TH POUSHA, 1941
WP(C).No.36015 OF 2019
PETITIONER/S:
FIZAN TRADERSKADALAI, KARUPADANNA, PIN-680670, REPRESENTED BY ITS PROPRIETOR FAIZAL K.
BY ADV. SMT.M.K.HAJARA
RESPONDENT/S:
1STATE TAX OFFICER,STATE G.S.T. DEPARTMENT, IRINJALAKKUDA-680121.2THE DEPUTY COMMISSIONER(APPEALS)COMMERCIAL TAXES S.G.S.T DEPARTMENT, THRISSUR-680020.3DEPUTY TAHSILDAR,NILAMBUR THALUK-679329.
OTHER PRESENT:
SRI.SHAMSUDHEEN V.K., SENIOR GOVERNMENT PLEADER
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON31.12.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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JUDGMENT
Dated this the 31st day of December 2019
The petitioner is a proprietory business in sand and concrete mixture and a registered dealer under the KeralaValue Added Tax Act, 2003.
2. The first respondent has issued Exts P1 andP1(a) against the petitioner, alleging that there isescapement of turnover pertaining to the years 2013-2014and 2014-2015.
3. Aggrieved by Exts P1 and P1(a), the petitioner has preferred Ext P2 and P2(a) statutory appeals and ExtsP3 and P3(a) stay petitions before the second respondent.The petitioner is aggrieved by the non-consideration ofappeals and stay petitions.
4. The limited prayer of the petitioner is that the second respondent may be directed to consider anddispose of the stay petitions within a time frame.
5. Heard Sri.M.K.Hajara, the learned counsel forthe petitioner and the learned Government Pleader.
6. Having regard to the fact that Exts P2 and P2(a)
WP(C) 36015 OF 2019
along with Exts P3 and P3(a) stay petitions are pendingconsideration before the second respondent since31.10.2019, I deem it appropriate to direct the secondrespondent to consider and dispose of Exts P3 and P3(a)stay petitions as expeditiously as possible, at any ratewithin a period of one month from the date of productionof a copy of this judgment. Until such time, all furtherproceedings pursuant to Exts P1 and P1(a) orders and ExtP4 revenue recovery proceedings shall be kept inabeyance.
The writ petition is ordered accordingly.
Sd/-
C.S.DIAS31.12.2019JUDGE
APPENDIX
PETITIONER'S/S EXHIBITS:
EXHIBIT P1
A TRUE COPY OF THE PROCEEDINGS OF ASSESSMENT PASSED U/S.25(1) OF THE KVATACT FOR 2013-14 DATED 30.06.2018.
EXHIBIT P1(A)A TRUE COPY OF THE PROCEEDINGS OF ASSESSMENT PASSED U/S.25(1) OF THE KVATACT FOR 2014-15 DATED 30.09.2019.ASSESSMENT PASSED U/S.25(1) OF THE KVATACT FOR 2014-15 DATED 30.09.2019.
EXHIBIT P2A TRUE COPY OF THE APPEAL (31.10.2019) FILED DATED 01.11.2019 AGAINST EXHIBIT P1 PROCEEDINGS.FILED DATED 01.11.2019 AGAINST EXHIBIT P1 PROCEEDINGS.
EXHIBIT P2(A)A TRUE COPY OF THE APPEAL (12.11.2019) FILED DATED 14.11.2019 AGAINST EXHIBIT P2 PROCEEDINGS.FILED DATED 14.11.2019 AGAINST EXHIBIT P2 PROCEEDINGS.
EXHIBIT P3
A TRUE COPY OF THE STAY PETITION FILED ALONG WITH P2 APPEAL (31-10-19) FILED DATED 01.11.2019.ALONG WITH P2 APPEAL (31-10-19) FILED DATED 01.11.2019.
EXHIBIT P3(A)A TRUE COPY OF THE STAY PETITION FILED ALONG WITH EXHIBIT P2(A) (12.11.19) APPEAL FILED DATED 14.11.2019.ALONG WITH EXHIBIT P2(A) (12.11.19) APPEAL FILED DATED 14.11.2019.
EXHIBIT P4A TRUE COPY OF THE REVENUE RECOVERY NOTICE ISSUED FOR 2014-15 DATED 07.12.2019.NOTICE ISSUED FOR 2014-15 DATED 07.12.2019.