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. 15830 OF 2023 PETITIONER :- SEKHAR P AGED 52 YEARS S/O. K. PADMANABHA PILLAI T.C.-39/1610(4), M/S SPL ENGINEERS, CHENTHITTA SPL BHAVAN, MANACAUD P.O.
THIRUVANANTHAURAM-, PIN – 695009 BY ADVS.
K.P.PRADEEP SANAND RAMAKRISHNAN HAREESH M.R.
T.T.BIJU T.THASMI M.J.ANOOPA RESPONDENTS :- 1 STATE OF KERALA REPRESENTED BY ITS SECRETARY (TAXES), GOVERNMENT SECRETARIATE, THIRUVANANTHAPURAM, PIN - 695001 2 COMMERCIAL TAX OFFICER/ STATE TAX OFFICER COMMERCIAL TAXES/ KERALA GST DEPARTMENT, 2ND CIRCLE, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM-, PIN - 695002 3 DEPUTY COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, SALES TAX TOWERS, KILLIPALAM, KARAMANA.P.O.
THIRUVANANTHAPURAM, PIN - 695002 4 ASSISTANT COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES/GST, SALES TAX TOWERS, KILLIPALAM, KARAMANA.P.O.
THIRUVANANTHAPURAM, PIN - 695002 5 THE MANAGER STATE BANK OF INDIA MARAKKADA ROAD, CHALAI, THIRUVANANTHAPURAM, PIN - 695036 6 TASILDAR (RR) TALUK OFFICE, THIRUVANANTHAPURAM TALUK OFFICE ROAD, NEAR EXCISE OFFICE, EAST FORT, THIRUVANATHAPURAM, PIN – 695023 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. 15830 OF 2023 2 C.S DIAS,J.
--------------------------- WP(C) No.15830 of 2023 --------------------------------------- Dated this the 29th day of May, 2023 JUDGMENT The writ petition is filed, to direct the 3rd respondent to consider and dispose of Ext.P3 restoration petition filed by the petitioner.
2.
The petitioner’s case is that against the assessment orders passed by the 2nd respondent, the petitioner has preferred an appeal before the 3rd respondent. But, the appeal was dismissed for default because the pendency of the writ petition. In the interregnum, the petitioner also filed W.P.(C) No.29559 of 2018 before this Court. But, this Court dismissed the writ petition. Due to the pendency of the writ petition, the petitioner had withdrawn the appeals filed before the 2nd respondent. Now, since the writ petition has been dismissed, the petitioner filed Ext.P3 application to restore the appeal. But, the 3rd respondent is not considering Ext.P3 restoration petition. Hence, the writ petition.
WP(C) NO. 15830 OF 2023 3 3.
Heard; Sri.K.P.Pradeep, 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 the fact that Ext.P3 restoration petition is pending consideration before the 3rd respondent, I deem it appropriate to dispose of the writ petition.
Resultantly, I direct the 3rd respondent to consider and dispose of Ext.P3 restoration petition, in accordance with the law and as expeditiously as possible, at any rate, within three months from the date of receipt of a certified copy of this judgment. Until such time, orders are passed on Ext.P3 restoration petition, all further proceedings pursuant to Ext.P4 notice shall stand deferred.
Sd/- C.S.DIAS, JUDGE SMA
WP(C) NO. 15830 OF 2023 4 APPENDIX OF WP(C) 15830/2023 PETITIONER EXHIBITS :- Exhibit P1 THE TRUE COPY OF THE ORDER DATED 24-10- 2018 PASSED BY THE 3RD RESPONDENT Exhibit P2 TRUE COPY OF THE JUDGMENT DATED 22-01- 2019 IN WP© NO 29559 OF 2018 Exhibit P3 THE TRUE COPY OF THE RESTORATION PETITION DATED 17-07-2019 FILED BY THE PETITIONER WITH ANNEXURE BEFORE THE 3RD RESPONDENT Exhibit P4 TRUE COPY OF THE NOTICE OF ATTACHMENT DATED 06-02-2023 ISSUED BY THE 6TH RESPONDENT