Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS MONDAY, THE 29TH DAY OF MAY 2023 / 8TH JYAISHTA, 1945 WP(C) NO. 16948 OF 2023 PETITIONER:
HOTEL AMIT, HOUSING BOARD JN., S.S. KOVIL ROAD, THIRUVANANTHAPURAM. PIN - 695001 REPRESENTED BY ITS PROPRIETOR, SRI. KUMAR K.V, BY ADVS.
RAHUL A.
S.ANIL KUMAR (TRIVANDRUM) SABU C.J M.RAJAGOPAL APARNA ANIL RESPONDENTS:
1 THE ENFORCEMENT OFFICER, SQUAD NO.2, SGST DEPTT., NEYYATTINKARA, TRIVANDRUM., PIN - 695121 2 THE JOINT COMMISSIONER OF STATE TAX (APPEALS), STATE GST DEPARTMENT, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM., PIN - 695002 3 THE DEPUTY COMMISSIONER (ARREAR RECOVERY), STATE GST DEPARTMENT, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM., PIN - 695002 OTHER PRESENT:
SMT.RRESMITHA R CHANDRAN(SR.G.P) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29.05.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 16948 OF 2023 2 Dated this the 29th day of May, 2023 JUDGMENT The writ petition is filed to direct the second respondent to consider and dispose of Exts.P2 and P2(a) appeals, Exts.P3 and P3(a) petitions to condone delay and Exts.P4 and P4 (a) stay petitions, expeditiously.
2. The petitioner’s case is that, challenging Exts.P1 and P1(a) penalty orders passed by the first respondent, the petitioner has filed Exts.P2 and P2(a) appeals before the second respondent along with Exts.P3 and P3 (a) delay petitions and Exts.P4 and P4(a) stay petitions.
During the pendency of the above applications, the third respondent has issued Ext.P5 arrears notice and is proposing to implement Exts.P1 and P1(a), which would cause prejudice to the petitioner. Hence, the writ petition.
WP(C) NO. 16948 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 pleadings and materials on record and taking note of fact that Exts.P2 and P2(a) appeals along with the stay petitions are pending consideration before the second respondent since 17.5.2023, I deem it appropriate to dispose of the writ petition in the following manner:- (i) The second respondent is directed to consider and dispose of Exts.P3 and P3(a) delay condonation petitions and Exts.P4 and P4(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) If the second respondent proposes to pass a
WP(C) NO. 16948 OF 2023 4 conditional order of stay, he shall state the reasons for the same.
(iii) Until such time orders are passed on Exts.P3 and P3(a) delay condonation petition and P4 and P4(a)stay petitions, all further proceedings pursuant to ExtsP1 and P5 shall be kept in abeyance.
Sd/- rmm29/5/2023 C.S.DIAS, JUDGE
WP(C) NO. 16948 OF 2023 5 APPENDIX OF WP(C) 16948/2023 PETITIONER EXHIBITS Exhibit P1 A COPY OF THE PENALTY ORDER DATED 31-01- 2023 ISSUED BY THE 1ST RESPONDENT UNDER THE ACT FOR THE YEAR 2015-16 Exhibit P1(a) A COPY OF THE PENALTY ORDER DATED 31-01- 2023 ISSUED BY THE 1ST RESPONDENT UNDER THE ACT FOR THE YEAR 2016-17 Exhibit P2 A COPY OF THE APPEAL MEMORANDUM DATED 17-05-2023 FILED AGAINST EXT.P1 ORDER.
Exhibit P2(a) A COPY OF THE APPEAL MEMORANDUM DATED 17-05-2023 FILED AGAINST EXT.P1(A) ORDER Exhibit P3 A COPY OF THE PETITION FOR CONDONING DELAY DATED 17-05-2023 FILED IN EXT.P2 APPEAL Exhibit P3(a) A COPY OF THE PETITION FOR CONDONING DELAY DATED 17-05-2023 FILED IN EXT.P2(A) APPEAL Exhibit P4 A COPY OF THE STAY PETITION DATED 17-05- 2023 FILED IN EXT.P2 APPEAL Exhibit P4(a) A COPY OF THE STAY PETITION DATED 17-05- 2023 FILED IN EXT.P2 (a) APPEAL Exhibit P5 A COPY OF THE ARREAR NOTICE DATED 06-05- 2023 ISSUED BY THE 3RD RESPONDENT