Sekhar P vs. State Of Kerala
Held
The High Court directed the Deputy Commissioner (Appeals) to consider and dispose of the petitioner's restoration petition (Ext.P3) within three months. All further proceedings pursuant to the attachment notice (Ext.P4) were deferred until the restoration petition is decided.
Facts
The petitioner's appeal against assessment orders was dismissed for default/withdrawn. Subsequently, the petitioner filed a restoration petition (Ext.P3) before the Deputy Commissioner (Appeals) to restore the appeal, but it remained unconsidered. Meanwhile, a notice of attachment (Ext.P4) was issued.
Key Issues
Whether the appellate authority can be directed to expeditiously consider a pending restoration petition for an appeal that was previously dismissed or withdrawn, and whether interim protection against recovery proceedings should be granted.
AI-generated summary — verify with the full judgment below
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 –
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