Baby Aneesh vs. The Commercial Tax Officer - Kerala High Court, 12 October 2018

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 12TH DAY OF OCTOBER 2018 / 20TH ASWINA, 1940 WP(C).No. 33503 of 2018 PETITIONER/S: BABY ANEESH AGED 40 YEARS PROPRIETOR, KOCHU KUDIYIL AGENCIES, JANATHAPADY, NILAMBUR 679330, MALAPPURAM DISTRICT BY ADV. SMT.K.LATHA RESPONDENT/S: 1 THE COMMERCIAL TAX OFFICER DEPARTMENT OF STATE GOODS AND SERVICE TAX DEPARTMENT, NILAMBUR 679330, MALAPPURAM DISTRICT 2 THE SECRETARY, THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, KOZHIKODE 673 001 3 THE ASSISTANT COMMISSIONER OF STATE TAX STATE GST DEPARTMENT, MALAPPURAM, MANJERI 676 121. 4 THE INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF STATE GOODS AND SERVICE TAX DEPARTMENT, NILAMBUR 679 330, MALAPPURAM DT. OTHER PRESENT: GP. SMT. M.M. JASMINE -2- W.P.(C). No. 33503 of 2018 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12.10.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

JUDGMENT The petitioner, a registered dealer under the Kerala Value Added Tax Act, 2003 ('KVAT Act') on the rolls of the 1st respondent, questioned the Ext.P1 assessment order, before the Assistant Commissioner (Appeals), who rejected it. Later, the petitioner approached the 2nd respondent with second appeals. The petitioner has also filed stay petitions in the appeals, besides delay condonation petitions. The delay is said to be 180 days. The petitioner complains that before the appellate forum could consider his interlocutory applications, the respondent authority is taking coercive steps.

This Court, after hearing the learned counsel on either side, disposes of this writ petition holding that the 2nd respondent will consider the interlocutory applications, including the delay condonation petition, at the earliest and pass orders, possibly, within one month.

-3- W.P.(C). No. 33503 of 2018 The respondent authority shall defer coercive steps until the 2nd respondent considers the interlocutory applications. DAMA SESHADRI NAIDU JUDGE das APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 THEOF THE FIRST APPELLATE ORDER DATED 30-11-2017 ISSUED BY THE AS ASSISTANT COMMISSIONER (APPEALS) COMMERCIAL TAXES, MALAPPURAM. EXHIBIT P2 THEOF THE SECOND APPEAL/ REVISION IN FORM NO. 31 ALONG WITH GROUND OF APPEAL AGAINST THE P1A APPELLATE ORDER EXHIBIT P3 THEOF STAY PETITION AND AFFIDAVIT FILED BY THE PETITIONER IN THE P2 APPEAL EXHIBIT P4 THEOF THE REVENUE RECOVERY NOTICE DATED 10-08-2018 FOR THE YEAR 2014-2015 ISSUED BY THE THIRD RESPONDENT TO THE PETITIONER EXHIBIT P5OF THE DELAY CONDONATION PETITION FILED BY THE PETITIONER IN THE EXHIBIT P2 APPEAL