Kerala High Court
M/S. Parle Agro Pvt. Ltd vs Assistant Commissioner
Author: A.K.Jayasankaran Nambiar
Bench: A.K.Jayasankaran Nambiar
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR
WEDNESDAY, THE 24TH DAY OF MAY 2017/3RD JYAISHTA, 1939
WP(C).No. 16809 of 2017 (A)
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PETITIONER:
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M/S. PARLE AGRO PVT. LTD,
5/188 MEPPARAMBA PIRAYIRI P.O, PALAKKAD,
REPRESENTED BY ITS MANAGER ACCOUNTS SIVAKUMAR
CHAKKITIYIL THAZHATHETHIL.
BY ADV. SRI.PREMJIT NAGENDRAN
RESPONDENT(S):
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1. ASSISTANT COMMISSIONER
{ASSESSMENT), SPECIAL CIRCLE, COMMERCIAL TAXES,
PALAKKAD 678 004.
2. THE DEPUTY COMMISSIONER [APPEALS]
SPECIAL CIRCLE, COMMERCIAL TAXES, PALAKKAD 678 004.
3. THE VALUE ADDED APPELLATE TRIBUNAL
PALAKKAD 678 004.
BY GOVERNMENT PLEADER SRI SHAMSUDHEEN
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 24-05-2017, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
K.V.
WP(C).No. 16809 of 2017 (A)
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APPENDIX
PETITIONER(S)' EXHIBITS
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EXHIBIT P1. COPY OF THE ASSESSMENT ORDER NO.32090580088/MAY 2016
ISSUED BY THE ASSISTANT COMMISSIONER [ASSESSMENT]
PALAKKAD DATED 4.7.16.
EXHIBIT P2. COPY OF ORDER IN KVATA 116/2016 DATED 27.2.17 ISSUED
BY THE SECOND RESPONDENT.
EXHIBIT P3. COPY OF THE MEMORANDUM OF APPEAL FILED BY THE
PETITIONER BEFORE THE THIRD RESPONDENT FOR MAY 2016
DATED 22.3.16.
EXHIBIT P4. COPY OF THE STAY PETITION FILED BY THE PETITIONER
BEFORE THE THIRD RESPONDENT FOR MAY 2016.
EXHIBIT P5. COPY OF THE ORDER INTP.NO.64/2017 IN TA [VAT]
NO.69/2016 DATED 24.4.17 ISSUED BY THE 3RD RESPONDENT.
EXHIBIT P6. COPY OF THE ORDER IN CIVIL APPEAL NOS 6468-6469 OF
2017 DATED 9.5.17 OF THE HONOURABLE SUPREME COURT OF
INDIA.
RESPONDENT(S)' EXHIBITS NIL
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/TRUE COPY/
P.A.TO JUDGE
K.V.
A.K.JAYASANKARAN NAMBIAR, J.
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W.P.(C).No.16809 of 2017
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Dated this the 24nd day of May, 2017
J U D G M E N T
The petitioner has approached this Court aggrieved by Ext.P5 conditional order of stay passed by the Appellate Tribunal in an appeal preferred by the petitioner against an order of assessment under the Kerala Value Added Tax Act. It is pointed out by the learned counsel for the petitioner that the issue with regard to classification of the product in question has since been decided by the Supreme Court by Ext.P6 judgment, whereby the Supreme Court found that the rate of tax applicable to the commodity would be only 14.5/12.5 % and not 20% as contended by the Department. It is the contention of the learned counsel for the petitioner that in view of the pronouncement of the Supreme Court, the appeal pending before the Tribunal will now have to be allowed in favour of the petitioner.
2. I have heard the learned counsel appearing for the -2- W.P.(C).No.16809 of 2017 petitioner as also the learned Government Pleader appearing for the respondents.
3. On a consideration of the facts and circumstances of the case and the submissions made across the bar, I find that, in view of Ext.P6 judgment of the Supreme Court, Ext.P5 conditional order of stay passed by the Tribunal cannot be legally sustained. Accordingly, I quash Ext.P5 order and dispose the writ petition by directing the 3rd respondent Tribunal to pass orders on Ext.P3 appeal on merits within a period of three months from the date of receipt of a copy of this judgment, after hearing the petitioner. It is made clear that till such time as orders are passed by the Tribunal as directed, the recovery proceedings for recovery of the amounts from the petitioner pursuant to the assessment order shall be kept in abeyance.
Sd/-
A.K.JAYASANKARAN NAMBIAR JUDGE mns/24.05.17 -3- W.P.(C).No.16809 of 2017