Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH THURSDAY, THE 7TH DAY OF SEPTEMBER 2023 / 16TH BHADRA, 1945 WP(C) NO. 29239 OF 2023 PETITIONER/S:
WELLINGTON SAMUEL (PROPRIETOR) M/S. STAR EARTH MOVERS AND LAND DEVELOPERS, MALIYEKKAL TOWERS, EDAKKARA, NILAMBUR, MALAPPURAM, PIN – 679 331.
BY ADVS.
P.N.DAMODARAN NAMBOODIRI HRITHWIK D. NAMBOOTHIRI RESPONDENTS:
1 THE STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT, TAX PAYER SERVICES CIRCLE, NILAMBUR, MALAPURAM, PIN – 679 329.
2 THE DEPUTY COMMISSIONER (RECOVERY) STATE GST DEPARTMENT, MALAPURAM AT MANJERI, PIN – 676 121.
RESHMITA RAMACHANDRAN, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07.09.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No. 29239/2023 : 2 :
DINESH KUMAR SINGH, J.
--------------------------------------------------------- W.P.(C). No. 29239 of 2023
--------------------------------------------------------- Dated this the 7th day of September, 2023.
JUDGMENT
The present writ petition has been filed challenging Exhibit P3 assessment order issued by the first respondent.
2. The petitioner is a proprietary concern registered under the Kerala Value Added Tax Act. The first respondent, the assessing authority, has initiated proceedings against the petitioner for the year 2015-2016 and issued Exhibit P2 notice dated 11.09.2020. The petitioner was called upon to furnish documents in respect of the assessment proceedings and an opportunity of personal hearing was also provided. But, the petitioner failed to furnish the requisite documents and also to appear for personal hearing and therefore, the impugned Exhibit P3 order came to be passed.
3. The petitioner, instead of filing an appeal on time, approached this Court after more than three years of passing the impugned order. This Court is not inclined to entertain such a writ petition on the ground of delay and latches.
Accordingly, this writ petition is dismissed on the ground of delay alone.
sd/- DINESH KUMAR SINGH, JUDGE.
Rv
W.P.(C) No. 29239/2023 : 3 :
APPENDIX OF WP(C) 29239/2023 PETITIONER’S EXHIBITS:
Exhibit - P1 TRUE COPY OF THE ANNUAL RETURN SUBMITTED BY THE PETITIONER FOR THE YEAR 2015-16 .
Exhibit - P2 TRUE COPY OF THE NOTICE DATED 11.09.2020 SERVED TO THE PETITIONER ON 23-09-2020 BY THE 1ST RESPONDENT.
Exhibit - P3 TRUE COPY OF THE ORDER NO.32101135119/2015-16 DATED 28.09.2020 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16.
RESPONDENTS’ EXHIBITS: NIL True Copy PS To Judge.
rv