M.A.ASHRAF vs. THE AGRICULTURAL INCOME TAX OFFICER AND STATE TAX OFFICER AND STATE TAX OFFICER

WP(C)/16948/2019HC KeralaKLHC01043279201921 June 2019Author: HONOURABLE MR.JUSTICE S.V.BHATTI3 pages

AI SummaryRemanded

What did the High Court hold?

The High Court directed the second respondent, the Assistant Commissioner (Appeals), to consider and dispose of Ext.P3 stay petition as expeditiously as possible, preferably within two months from the date of receipt of a copy of the judgment. Additionally, the recovery proceedings pursuant to the orders under appeal before the second respondent were stayed for two months from the date of the judgment. The court did not decide on the merits of the appeal or the stay petition itself, only on the procedural aspect of its timely disposal.

What were the facts?

The petitioner, M.A. Ashraf, proprietor of M/s Shangri-La Trading and Marketing, filed a writ petition before the High Court of Kerala. The petition sought a direction to the second respondent, the Assistant Commissioner (Appeals), to expeditiously consider and dispose of a stay petition (Ext.P3). The stay petition was filed in relation to an order under appeal before the Assistant Commissioner (Appeals). The respondents are the Agricultural Income Tax Officer and State Tax Officer, the Assistant Commissioner (Appeals), and the Assistant Commissioner, all from the State Goods and Service Tax Department, Thrissur.

What were the issues?

1. Whether the High Court should direct the Assistant Commissioner (Appeals) to dispose of the stay petition expeditiously? (Question of procedure) The petitioner argued for an expeditious disposal of the stay petition. The revenue did not record any specific arguments in the judgment.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI FRIDAY, THE 21ST DAY OF JUNE 2019 / 31ST JYAISHTA, 1941 WP(C).No.16948 of 2019 PETITIONER: M.A.ASHRAF AGED 53 YEARS PROPRIETOR, M/S SHANGRI - LA TRADING AND MARKETING, KAIPARAMBU, THRISSUR – 680 546 BY ADVS. SRI.P.N.DAMODARAN NAMBOODIRI SHRI. HRITHWIK D. NAMBOOTHIRI RESPONDENTS: 1 THE AGRICULTURAL INCOME TAX OFFICER AND STATE TAX OFFICER STATE GOODS AND SERVICE TAX DEPT., POOTHOLE, THRISSUR - 680 004 2 THE ASSISTANT COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, POOTHOLE, THRISSUR - 680 004 3 THE ASSISTANT COMMISSIONER STATE GOODS AND SERVICE TAX DEPT., POOTHOLE, THRISSUR - 680 004 GP. DR. THUSHARA JAMES. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21.06.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -2- WP(C).No.16948 of 2019

JUDGMENT Heard Sri. P.N Damodaran Namboodiri, the learned counsel for the petitioner and Dr. Thushara James, the learned Government Pleader.

The petitioner prays for a direction to the second respondent to consider and dispose of Ext.P3 stay petition expeditiously.

Having regard to the circumstances of the case the writ petition is disposed of directing the second respondent to consider and dispose of Ext.P3 stay petition as expeditiously as possible, preferably within two months from the date of receipt of a copy of this judgment. The recovery proceedings pursuant to the orders under appeal before the second respondent are stayed for two months from today. S.V.BHATTI JUDGE JS

-3- WP(C).No.16948 of 2019 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO.32080723604/2013-14 DATED 27.02.2019 FOR THE YEAR 2013-14 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER EXHIBIT P2OF THE 1ST APPEAL DATED 04.04.2019 FOR THE YEAR 2013-14 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT P3OF THE STAY PETITION DATED 04.04.2019 FOR THE YEAR 2013-14 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT

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