Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MRS. JUSTICE SHOBA ANNAMMA EAPEN FRIDAY, THE 19TH DAY OF APRIL 2024 / 30TH CHAITHRA, 1946 WP(C) NO. 16013 OF 2024 PETITIONER/S:
G. SOMAN, AGED 73 YEARS PROPRIETOR, M/S. HOTEL ROHINI PALLICKAL, KOTTARAKKARA, KOLLAM, PIN - 691566 BY ADVS.
R.SREEJITH K.KRISHNA ACHYUTH MENON PADMANATHAN K.V.
RESPONDENT/S:
1 THE DEPUTY COMMISSIONER OF STATE TAX, SPECIAL CIRCLE, SGST DEPARTMENT, KOTTARAKKARA, KOLLAM, PIN - 691506 2 THE ASSISTANT COMMISSIONER, SGST DEPARTMENT, ANCHAL,KOLLAM, PIN - 691306 3 DEPUTY COMMISSIONER (APPEALS), KERALA STATE GST DEPARTMENT, KOLLAM, PIN - 691002 4 THE JOINT COMMISSIONER (APPEALS), COMMERCIAL TAXES DEPARTMENT, KOLLAM, PIN - 691002 SRI PREMCHAND R NAIR, SR, GP.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19.04.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 16013 OF 2024 2 JUDGMENT
Petitioner has approached this Court apprehending recovery proceedings in respect of the demands raised as per Ext.P1 order of assessment for the assessment year 2018-19.
2.
Learned counsel appearing for the petitioner submits that the petitioner has filed Ext.P2 appeal, challenging Ext.P1 order of assessment along with the application for condoning the delay of 215 days (Ext.P4) in filing the appeal. It is submitted that along with Ext.P2 appeal, the petitioner has preferred Ext.P3 stay application.
3.
Having regard to the facts and circumstances of the case, this writ petition will stand disposed of, the Appellate Authority (the 4th respondent) is directed to consider and pass orders on Ext.P3 stay application and Ext.P4 delay condonation petition, within a period of two months from the date of receipt of a certified copy of this judgment. Till such time the orders are passed on Ext.P3 stay application and Ext.P4 delay condonation petition, any demands pursuant to Ext.P1 assessment order, shall be kept in abeyance.
The writ petition is disposed of as above.
Sd/- SHOBA ANNAMMA EAPEN JUDGE ajt
WP(C) NO. 16013 OF 2024 3 APPENDIX OF WP(C) 16013/2024 PETITIONER EXHIBITS Exhibit P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2018-19 DTD. 15-11- 2022 Exhibit P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 4TH RESPONDENT DTD. 06-03-2024 3- Exhibit P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 4TH RESPONDENT DTD. 06-03-2024 Exhibit P4 COPY OF DELAY PETITION FILED BY THE PETITIONER BEFORE THE 4TH RESPONDENT DTD. 06- 03-2024