2018 Taxo.online 135

WRIT TAX No. – WP(C). No. 14601 of 2018 dated 27.04.2018





Central Goods and Service Tax Act 2017

Mr. Devan Ramachandran, Justice

In favour of assessee

High Court


Represented by: – 

Petitioner: – Sri. Aji V. Dev, N. Jayakumar 

Respondent: – Sri. K.P. Harish  

Order: – 

The petitioner impugns the action for recovery initiated by the competent authorities, subsequent to an order of assessment made against him, a copy of which has been appended to this writ petition as Ext.P1. According to the petitioner, against the order of assessment, he has already approached the competent Appellate Authority, namely the 3rd respondent, Assistant Commissioner (Appeals) by preferring a statutory first appeal. The grievance of the petitioner is that even though his appeal and the application for stay, a copy of which has been produced as Exts.P2 and P3 respectively are pending before the Appellate Authority, steps are likely to be taken for recovery of the assessed tax from him. The petitioner prays that the recovery against him be interdicted at least until such time as the stay petition is considered by the Appellate Tribunal. 

  1. The learned Government Pleader appearing on behalf of the respondents submits that, it is true that the petitioner has preferred appeal before the Appellate Tribunal, but he says that since the amount involved is substantial, no order of stay may be granted, except on terms.
  1. I have considered the submissions made by the learned counsel for the petitioner as well as the learned Government Pleader. 
  1. Taking note of similar orders passed by this Court in analoguous situations, I am of the view that the petitioner can be given some respite from the rigor of recovery, at least until such time as his stay petition is considered by the Appellate Tribunal. 
  1. In such circumstances, I order this writ petition, directing the Kerala Value Added Tax Appellate Tribunal to take up, consider and pass orders on Ext.P2 appeal and Ext.P3 stay petition preferred by the petitioner, within a period of one month from the date of receipt of a copy of this judgment. Until such time as the Appellate Tribunal passes an order on the stay petition, and communicates the same to the petitioner, all steps for recovery of amounts against the petitioner, confirmed through Ext.P1 assessment order, shall be kept in abeyance.
  1. To facilitate an expeditious disposal of the stay petition, I direct the petitioner to place a certified copy of this judgment, along with a copy of this writ petition, before the Appellate Tribunal, and the time-frame granted in this judgment will begin from the date on which the copy of the judgment and the writ petition are placed before the Tribunal. 

This writ petition is disposed of accordingly. 


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