Judgment
1 WP(C) No.19349 of 2023 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS THURSDAY, THE 15TH DAY OF JUNE 2023 / 25TH JYAISHTA, 1945 WP(C) NO. 19349 OF 2023 PETITIONER/S:
SOJI JOSEPH (PROPRIETOR) M/S.S.N.METALS, UPPUKANDAM, KATTAPPANA, PIN - 685508 BY ADVS.
HRITHWIK D. NAMBOOTHIRI P.N.DAMODARAN NAMBOODIRI RESPONDENT/S:
1 THE STATE TAX OFFICER STATE GST DEPARTMENT, KATTAPPANA, PIN - 685508 2 THE ASSISTANT COMMISSIONER (APPEALS) STATE GST DEPARTMENT, IDUKKI AT KATTPPANA, PIN - 685515 3 THE VAT APPELLATE TRIBUNAL DEPT. OF COMMERCIAL TAXES, ADDITIONAL BENCH, KOTTAYAM, PIN - 686001 4 DEPUTY TAHSILDAR IDUKKI TALUK OFFICE, IDUKKI, PIN - 685602 BY Smt Thushara James, SENIOR GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15.06.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
2 WP(C) No.19349 of 2023 C.S DIAS,J.
--------------------------- WP(C) No.19349 of 2023 ----------------------------- Dated this the 15th day of June, 2023 .
JUDGMENT The writ petition is filed to direct the third respondent to consider and dispose of Exts P13 to P15 review petitions, expeditiously and until such time to defer further proceedings pursuant to Exts P16 to P18 notices.
2.
The petitioner’s case is that, aggrieved by Exts P10 to P12 orders, the petitioner has preferred Exts P13 to P15 review petitions before the third respondent. During the pendency of the said review petitions, the fourth respondent has issued Exts P16 to
3 WP(C) No.19349 of 2023 P18 orders, threatening to enforce the orders. Hence, the writ petition.
3.
Heard; Sri.Hrithwik Damodaran.N, the learned counsel appearing for the petitioner and Smt.Thushara James, the learned Senior Government Pleader appearing for the respondents.
4.
Having considered the pleadings and materials on record and taking note of the fact that Exts P13 to P15 review petitions are pending consideration before the third respondent since 28.5.2022, I am of the firm view that a quietus can be given to the litigation by directing the third respondent to consider and dispose of the review petitions, expeditiously.
4 WP(C) No.19349 of 2023 Resultantly, in exercise of the powers of this Court under Article 226 of the Constitution of India, I dispose of the writ petition in the following manner:
(i) The third respondent is directed to consider and dispose of Exts P13 to P15 review petitions, in accordance with law and as expeditiously as possible, at any rate within a period of one month from the date of receipt of a certified copy of the judgment, after affording the petitioner an opportunity of being heard.
(ii) Until such time orders are passed on Exts P13 to P15, further proceedings pursuant to Exts P16 to P18 notices shall stand deferred.
The writ petition is ordered accordingly.
SD/- sks/15.6.2023 C.S.DIAS, JUDGE
5 WP(C) No.19349 of 2023 APPENDIX OF WP(C) 19349/2023 PETITIONER EXHIBITS Exhibit-P1 TRUE COPY OF THE ASSESSMENT ORDER NO.32060614803/2013-14 DATED 14.10.2016 FOR THE YEAR 2013-14 ISSUED BY THE 1ST RESPONDENT.
Exhibit-P2 TRUE COPY OF THE ASSESSMENT ORDER NO.32060614803/2014-15 DATED 04.01.2017 FOR THE ASSESSMENT YEAR 2014-15 ISSUED BY THE 1ST RESPONDENT .
Exhibit-P3 TRUE COPY OF THE ASSESSMENT ORDER NO.32060614803/2015-16 DATED 04.01.2017 FOR THE ASSESSMENT YEAR 2015-16 ISSUED BY THE 1ST RESPONDENT .
Exhibit-P4 TRUE COPY OF THE APPELLATE ORDER IN KVATA 289/2018 DATED 03.05.2018 FOR THE YEAR 2013-14 PASSED BY THE 2ND RESPONDENT.
Exhibit-P5 TRUE COPY OF THE APPELLATE ORDER IN KVATA 290/2018 DATED 30.04.2018 FOR THE YEAR 2014-15 PASSED BY THE 2ND RESPONDENT.
Exhibit-P6 TRUE COPY OF THE APPELLATE ORDER IN KVATA 291/2018 DATED 30.04.2018 FOR THE YEAR 2015-16 PASSED BY THE 2ND RESPONDENT.
Exhibit-P7 TRUE COPY OF THE APPEAL T.A.(VAT) NO.04/2022 DATED 18.01.2022 FILED BEFORE THE 3RD RESPONDENT TRIBUNAL .
Exhibit-P8 TRUE COPY OF THE APPEAL T.A.(VAT) NO.05/2022 DATED 18.01.2022 FILED BEFORE THE 3RD RESPONDENT TRIBUNAL .
Exhibit-P9 TRUE COPY OF THE APPEAL T.A.(VAT) NO.06/2022 DATED 18.01.2022 FILED BEFORE THE 3RD RESPONDENT TRIBUNAL .
Exhibit-P10 TRUE COPY OF ORDER INTP.NO.06/2022 (DELAY) IN T.A. (VAT) NO.04/2022 DATED 26.04.2022
6 WP(C) No.19349 of 2023 ISSUED BY THE 3RD RESPONDENT TRIBUNAL.
Exhibit-P11 TRUE COPY OF THE ORDER INTP.NO.08/2022 (DELAY) IN T.A.(VAT)NO. 05/2022 DATED 26.04.2022 ISSUED BY THE 3RD RESPONDENT TRIBUNAL .
Exhibit-P12 TRUE COPY OF THE ORDER INTP.NO.10/2022 (DELAY) IN T.A.(VAT)NO. 06/2022 DATED 26.04.2022 ISSUED BY THE 3RD RESPONDENT TRIBUNAL .
Exhibit-P13 TRUE COPY OF THE REVIEW PETITION DATED 28.05.2022 FOR THE YEAR 2013-14 BEFORE THE 3RD RESPONDENT TRIBUNAL .
Exhibit-P14 TRUE COPY OF THE REVIEW PETITION DATED 28.05.2022 FOR THE YEAR 2014-15 BEFORE THE 3RD RESPONDENT TRIBUNAL .
Exhibit-P15 TRUE COPY OF THE REVIEW PETITION DATED 28.05.2022 FOR THE YEAR 2015-16 BEFORE THE 3RD RESPONDENT TRIBUNAL .
Exhibit-P16 TRUE COPY OF THE REVENUE RECOVERY NOTICE RRC.NO. 2022/ 7199/06 DATED 09.02.2023 FOR THE YEAR 2013-14 ISSUED BY THE 4TH RESPONDENT.
Exhibit-P17 TRUE COPY OF THE REVENUE RECOVERY NOTICES RRC.NO. 2022/ 7200/06 DATED 09.02.2023 FOR THE YEAR 2014-15 ISSUED BY THE 4TH RESPONDENT .
Exhibit-P18 TRUE COPY OF THE REVENUE RECOVERY NOTICE RRC.NO.2022/ 7201/06 DATED 09.02.2023 FOR THE YEAR 2015-16 ISSUED BY THE 4TH RESPONDENT.