James T.J. vs. The Assistant Commissioner Of State Tax
Held
The High Court directed the Appellate Tribunal to consider the petitioner's interlocutory applications, including the delay condonation and stay petitions, at the earliest and pass orders within one month. The respondent authority was ordered to defer coercive steps until the tribunal's decision.
Facts
The petitioner filed an appeal before the Appellate Tribunal with a significant delay of 135 days, which was not willful. The petitioner apprehended coercive steps from the respondent authority before the tribunal could decide on the delay condonation and stay petitions.
Key Issues
Whether the respondent authority should be restrained from taking coercive steps pending the disposal of delay condonation and stay petitions before the appellate tribunal.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 21ST DAY OF DECEMBER 2018 / 30TH AGRAHAYANA, 1940 WP(C).No. 42263 of 2018 PETITIONER/S: JAMES T.J., AGED 65 YEARS S/O.P.J.JOSEPH,PROPRIETOR, M/S.PERUMALIL TRADING COMPANY,9/960, PERUMAL BUILDINGS, CHANDRA NAGAR,PALAKKAD. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER OF STATE TAX STATE GST DEPARTMENT,SPECIAL CIRCLE, PALAKKAD-678 001. 2 THE KARALA VALUE ADDED TAX APPELLATE TRIBUNAL, CHEROOTTY ROAD,KOZHIKODE-673 032, REPRESENTED BY ITS ASST. SECRETARY. 3 THE INSPECTING ASST. COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES,PALAKKAD-678 001. BY DR THUSHARA JAMES, GOVERNMENT PLEADER
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21.12.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 42263 of 2018 2 JUDGMENT
The petitioner, an assessee under the 1st respondent has been facing the proceedings for the assessment years 2012-2013. He filed Exhibits P3 along with the stay petition, besides delay condonation petition. The delay is said to be 135 days and the delay
The judgment continues below.
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