Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS TUESDAY, THE 30TH DAY OF MAY 2023 / 9TH JYAISHTA, 1945 WP(C) NO. 17313 OF 2023 PETITIONER:
PYRAMID ARCHITECTS AND ENGINEERS, 14/320, MARAYAMKUNNU, KUMARANELLUR P.O., KAPPUR, PALAKKAD.679552 - REPRESENTED BY ITS PROPRIETOR, SHAJAHAN M. K.
BY ADVS.
RAHUL A.
S.ANIL KUMAR (TRIVANDRUM) SABU C.J M.RAJAGOPAL APARNA ANIL KIROSH RAJAN PONNAMBIL S.SHAINA RESPONDENTS:
1 STATE TAX OFFICER, WORKS CONTRACT, STATE GST DEPARTMENT, PALAKKAD. -678001 2 THE DEPUTY COMMISSIONER (APPEALS), SGST DEPARTMENT, PALAKKAD. -678001 3 THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ADDL. BENCH, CHEROOTTY ROAD, KOZHIKODE. REPRESENTED BY ITS ASST. SECRETARY. PIN CODE - 678001, PIN - 673001 4 THE DEPUTY COMMISSIONER (ARREAR RECOVERY), STATE GST DEPARTMENT, PALAKKAD. -678001 OTHER PRESENT:
GP- SMT RESMITHA R CHNDRAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30.05.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 17313 OF 2023 2 Dated this the 30th day of May, 2023 JUDGMENT The writ petition is filed to direct the third respondent to consider and dispose of Exts.P3 and P3(a) appeals, Exts.P4 and P4(a) petitions to condone the delay and Exts.P5 and P5(a) stay petitions, expeditiously.
2. The petitioner’s case is that, aggrieved by Exts.P1 and P1(a) assessment orders in the years 2014- 2015 and 2015-2016, the petitioner has preferred Exts.P3 and P3(a) appeal, respectively, before the third respondent. Along with the appeals, the petitioner has filed Exts.P4 and P4(a) delay petitions and Exts.P5 and P5(a) stay petitions as early as on 12.4.2023. However, the said petitions have not been considered. Hence, the writ petition.
WP(C) NO. 17313 OF 2023 3 3. Heard; the learned counsel appearing for the petitioner and the learned Government Pleader appearing for the respondents.
4. Having considered the fact that Exts.P4 and P4(a) delay petitions and Exts.P5 and P5(a) stay petitions are pending consideration before the third respondent since 12.4.2023, I deem it appropriate to dispose of the writ petition in the following manner:- (i) The third respondent is directed to consider and dispose of Exts.P4 and P4(a) delay petitions and Exts.P5 and P5(a) stay petitions, in accordance with law and as expeditiously as possible, at any rate within a period of two months from the date of receipt of a certified copy of the judgment, after affording the petitioner an opportunity of being heard.
(ii) Needless to mention that, if the third respondent proposes to pass a conditional order of stay,
WP(C) NO. 17313 OF 2023 4 he shall state the reasons for the same.
(iii) Until such time orders are passed on the above mentioned applications, all further proceedings pursuant to Exts.P6 and P6(a) shall stand deferred.
Sd/- rmm30/5/2023 C.S.DIAS, JUDGE
WP(C) NO. 17313 OF 2023 5 APPENDIX OF WP(C) 17313/2023 PETITIONER EXHIBITS Exhibit P1 A COPY OF THE ASSESSMENT ORDER DATED 27- 08-2019 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-2015 Exhibit P1(a) A COPY OF THE ASSESSMENT ORDER DATED 27-08-2019 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-2016 Exhibit P2 A COPY OF THE ORDER DATED 30-12-2019 ISSUED BY THE 2ND RESPONDENT IN RESPECT OF EXT.P1 ASSESSMENT ORDER Exhibit P2(a) A COPY OF THE ORDER DATED 30-12-2019 ISSUED BY THE 2ND RESPONDENT IN RESPECT OF EXT.P1 (A) ASSESSMENT ORDER Exhibit P3 A COPY OF THE APPEAL MEMORANDUM DATED 12-04-2023 FILED AGAINST EXT.P2 ORDER.
Exhibit P3(a) A COPY OF THE APPEAL MEMORANDUM DATED 12-04-2023 FILED AGAINST EXT.P2(A) ORDER Exhibit P4 A COPY OF THE PETITION DATED 12-04-2023 FOR CONDONING DELAY IN FILING EXT.P3 APPEAL Exhibit P4(a) A COPY OF THE PETITION DATED 12-04-2023 FOR CONDONING DELAY IN FILING EXT.P3(A) APPEAL Exhibit P5 A COPY OF THE STAY PETITION DATED 12-04- 2023 FILED ALONG WITH EXT.P3 APPEAL Exhibit P5(a) A COPY OF THE STAY PETITION DATED 12-04- 2023 FILED ALONG WITH EXT.P3(A) APPEAL Exhibit P6 A COPY OF THE DEMAND NOTICE DATED 03-05-
WP(C) NO. 17313 OF 2023 6 2023 ISSUED BY THE 4TH RESPONDENT IN RELATION TO EXT.P1 ORDER Exhibit P6(a) A COPY OF THE DEMAND NOTICE DATED 03-05- 2023 ISSUED BY THE 4TH RESPONDENT IN RELATION TO EXT.P1(A) ORDER