Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS TUESDAY, THE 4TH DAY OF JULY 2023 / 13TH ASHADHA, 1945 WP(C) NO. 21367 OF 2023 PETITIONER/S:
M/S. THOTTATHIL HARDWARES NEW BAZAAR ROAD, MUVATTUPUZHA, REPRESENTED BY ITS PARTNER MANU SIMON, PIN - 686673 BY ADVS.
HRITHWIK D. NAMBOOTHIRI P.N.DAMODARAN NAMBOODIRI RESPONDENT/S:
1 THE STATE TAX OFFICER STATE GST DEPARTMENT, MINI CIVIL STATION, MUVATTUPUZHA, PIN - 686669 2 THE JOINT COMMISSIONER (APPEALS) STATE GST DEPARTMENT, GST COMPLEX, BAZAAR ROAD, MATTANCHERRY, PIN - 682002 3 THE DEPUTY COMMISSIONER OF STATE TAX, ARREAR RECOVERY, STATE GST DEPARTMENT, MINI CIVIL STATION, ALUVA, PIN - 683101 OTHER PRESENT:
GP .SMT THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04.07.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 21367 OF 2023 2 JUDGMENT The writ petition is filed to direct the 2nd respondent to consider and dispose of Ext.P2 appeal, Ext.P3 delay petition and Ext.P4 stay petition, expeditiously, and until such time to defer further proceedings pursuant to Ext.P5 revenue recovery notice.
2. The petitioner's case is that aggrieved by Ext.P1 assessment order, the petitioner has preferred Ext.P2 appeal before the 2nd respondent on 23.06.2023. Along with the appeal the petitioner has also preferred Exts.P3 delay petition and P4 stay petition on the very same day.
During the pendency of Exts.P2 to P4, the respondents are hastily proceeding with the recovery proceedings pursuant to Ext.P5 notice. The action of the respondents is causing severe prejudice to the petitioner. Hence, the writ petition.
3. Heard; Sri.Hrithik Damodaran N., the learned Counsel appearing for the petitioner and Smt.Thushara James, the learned Senior Government Pleader appearing
WP(C) NO. 21367 OF 2023 3 for the respondents.
4. Having considered the pleadings and materials on record and taking note of the fact that Exts.P3 and P4 are pending consideration before the 2nd respondent, I deem it appropriate to direct the 2nd respondent to consider and dispose of Exts.P3 and P4.
Resultantly, I order the writ petition as follows:
(i) The 2nd respondent is directed to consider and dispose of Exts.P3 and P4, in accordance with law and as expeditiously as possible, at any rate within a period of three months from the date of receipt of a certified copy of this judgment, after affording the petitioner an opportunity of being heard.
(ii) If the 2nd respondent allows Ext.P3 delay petition, then the 2nd respondent shall also consider Ext.P4 stay petition.
(iii) If the 2nd respondent proposes to pass a
WP(C) NO. 21367 OF 2023 4 conditional order of stay, he shall state reasons for the same.
(iv) Until such time orders are passed on Exts.P3 and P4, all further proceedings pursuant to Exts.P1 and P5 shall stand deferred.
Sd/- C.S.DIAS JUDGE rkc/04.07.23
WP(C) NO. 21367 OF 2023 5 APPENDIX OF WP(C) 21367/2023 PETITIONER EXHIBITS Exhibit-P1 TRUE COPY OF THE ASSESSMENT ORDER NO.32151495914 DATED 25.03.2023 FOR THE YEAR 2016-17 IS ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER.
Exhibit-P2 TRUE COPY OF THE 1ST APPEAL DATED 23.06.2023 FOR THE YEAR 2016-17 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT AGAINST EXHIBIT - P1 ASSESSMENT ORDER .
Exhibit-P3 TRUE COPY OF THE DELAY CONDONATION PETITION DATED 23.06.2023 FOR THE YEAR 2016-17 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT .
Exhibit-P4 TRUE COPY OF THE STAY PETITION DATED 23.06.2023 FOR THE YEAR 2016-17 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.
Exhibit-P5 TRUE COPY OF THE REVENUE RECOVERY NOTICE NO.32151495914 /2023-24 DATED 19.06.2023 FOR THE YEAR 2016-17 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER