Vismaya Distributors vs. Commercial Tax Officer - Kerala High Court, 03 August 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 3RD DAY OF AUGUST 2018 / 12TH SRAVANA, 1940 WP(C).No. 26211 of 2018 PETITIONER(S) VISMAYA DISTRIBUTORS, MECHERY TOWER,SOUTH CHALAKKUDY,THRISSUR-680307, REPRESENTED BY ITS MANAGING PARTNER SRI.GIRISH NAIR. BY ADV.SRI.K.S.HARIHARAN NAIR RESPONDENT(S)/`: 1. COMMERCIAL TAX OFFICER, DEPARTMENT OF COMMERCIAL TAXES,MINI CIVILK STATION, CHALAKKUDY-680307. 2. THE DEPUTY COMMISSIONER(APPEALS), STATE GST DEPARTMENT,THRISSUR-680004. 3. THE SECRETARY, KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, COMMERCIAL TAX COMPLEX,ERNAKULAM-682015. 4. THE DEPUTY TAHSILDAR(RR), OFFICE OF THE TAHSILDAR,THRISSUR-680020. R BY GOVERNMENT PLEADER DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03-08-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 26211 of 2018 (B) APPENDIX PETITIONER(S)' EXHIBITS EXHIBIT P1 COPY OF ASSESSMENT ORDER DATED 13-11-2015 FOR THE YEAR 2011-12 ISSUED BY THE 1ST RESPONDENT EXHIBIT P2 COPY OF APPELLATE ORDER DATED 21.04.2018 ISSUED BY THE 2ND RESPONDENT AGAINST EXT.P1. EXHIBIT P3 COPY OF MEMORANDUM OF APPEAL DATED 28.07.2018 AGAINST EXT.P2 EXHIBIT P4 COPY OF THE DELAY CONDONATION PETITION DATED 28.07.2018 IN EXT.P3 EXHIBIT P5 COPY OF THE STAY PETITION DATED 28.07.2018 IN EXT.P3 EXHIBIT P6 COPY OF THE REVENUE RECOVERY NOTICE DATED 07.01.2016 ISSUED BY THE 3RD RESPONDENT. RESPONDENT'S EXHIBITS: NIL ---------------------- TRUE COPY PA TO JUDGE Scl. DAMA SESHADRI NAIDU, J. ------------------------------------- W.P.(C) No.26211 of 2018 -------------------------------------- Dated this the 3rd day of August, 2018

JUDGMENT The petitioner, an assessee under the 1st respondent, has been facing the proceedings for the assessment year 2011-12. He filed Ext.P3 statutory appeal along with a stay petition, besides a delay condonation petition. The delay is said to be 28 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 3rd respondent will consider the interlocutory applications, including the delay condonation petition, at the earliest and pass orders, possibly, within one month.

The respondent authority shall defer coercive steps

W.P.(C) No.26211 of 2018 -2- until the 3rd respondent considers the interlocutory applications. DAMA SESHADRI NAIDU JUDGE Scl/03.08.18