M/S. Swarnashilpi vs. Assistant State Tax Officer
Held
The Court acknowledged the petitioner's apprehension regarding delay and modified its earlier judgment. It directed that if the petitioner approaches the appellate authority within two weeks, the delay in pursuing the remedy will be condoned.
Facts
The petitioner challenged an assessment order in a writ petition. The Court initially disposed of the petition noting the availability of an alternative appellate remedy. The petitioner then filed a review petition seeking condonation of delay in approaching the appellate authority.
Key Issues
Whether the delay in approaching the appellate authority, occasioned by pursuing a writ petition, should be condoned.
Sections Cited
None
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Heard together (2 matters)
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IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY,THE 05TH DAY OF DECEMBER 2018 / 14TH AGRAHAYANA, 1940 RP.No. 991 of 2018 IN WP(C). 13090/2018 REVIEW PETITIONER/S: M/S. SWARNASHILPI HAVING ITS ADDRESS AT 74-A, SHEIKH MEMON STREET, ZAVERI BAZAR, MUMBAI, THROUGH ITS PARTNER, SHRI RAJESH GOVINDSINGH DHILIWAL, AGED 53 YEARS, ADULT INDIAN INHABITANT RESIDING AT 703, SILVER COURT, GHATKOPAR (EAST), MUMBAI 400077. BY ADV. SRI.RUBEN GEORGE ROCK RESPONDENT/S: 1 ASSISTANT STATE TAX OFFICER STATE GST DEPARTMENT, KERALA, NEW PUBLIC OFFICE BUILDING, VIKAS BHAVAN, THIRUVANANTHAPURAM, PIN 695033. 2 STATE OF KERALA REPRESENTED BY THE SECRETARY (TAXES), GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 3 UNION OF INDIA REPRESENTED BY REVENUE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK NEW DELHI. 4 THE DEPUTY COMMISSIONER (APPEALS) STATE GOODS AND SERVICE TAXES DEPARTMENT, 3RD FLOOR, TAX FLOOR, KILLIPALAM, KARAMANA P.O., THIRUVANANTHAPURAM, PINCODE - 695002. R.P. No.991/2018 -2- OTHER PRESENT: DR THUSHARA JAMES, GP. SRI. T.V.VINU, CGC. THIS REVIEW PETITION HAVING COME UP FO
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