Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI MONDAY, THE 3RD DAY OF APRIL 2023 / 13TH CHAITHRA, 1945 WP(C) NO. 10222 OF 2023 PETITIONER:
M/S. HOTEL SEAGATE PATHADIPALAM, SOUTH KALAMASSERY, ERNAKULAM DISTRICT,PIN – 682 033. REPRESENTED BY ITS PARTNER, NISHAND MATHEW, S/O. K.T MATHEW, AGED 41 YEARS, RESIDING AT 4B, SKYLINE APARTMENT, PATHADIPALAM, SOUTH KALAMASSERY, ERNAKULAM DISTRICT - 682 033.
BY ADVS.
K.J.ABRAHAM NIKHIL JOHN RESPONDENTS:
1 THE DEPUTY COMMISSIONER (ASSMT) SPECIAL CIRCLE-III, KERALA STATE GST DEPARTMENT, ERNAKULAM DISTRICT, PIN – 682 015.
2 THE JOINT COMMISSIONER (APPEALS) KERALA STATE GST DEPARTMENT, ERNAKULAM DISTRICT, PIN – 682 015.
3 THE KERALA AGRICULTURAL INCOME TAX AND SALES TAX APPELLATE TRIBUNAL, 6TH FLOOR, TAX COMPLEX, PERUMANNOOR P.O, THEVARA, ERNAKULAM DISTRICT, PIN – 682 015.
OTHER PRESENT:
DR.THUSHARA JAMES-SR.GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.04.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.10222 of 2023 2 T.R RAVI, J --------------------------------------- W.P.(C) No. 10222 of 2023 -------------------------------------- Dated this the 3rd day of April, 2023 JUDGMENT Admit. Government Pleader takes notice for the respondents.
2.
The prayer in this writ petition is for disposal of Ext.P3 second appeal filed by the petitioner before the 3rd respondent. The appeal is stated to have been filed in May 2022 and it is submitted that the appeals filed in 2022 are being heard.
In view of the above submission, the writ petition is disposed of directing the 3rd respondent to consider and pass orders on Ext.P3 second appeal, at the earliest, at any rate, within four months from the date of receipt of a certified copy of this judgment.
The coercive steps shall be kept in abeyance till the disposal of Ext.P3 second appeal.
Sd/- T.R RAVI AMR JUDGE
W.P.(C) No.10222 of 2023 3 APPENDIX OF WP(C) 10222/2023 PETITIONER’S EXHIBITS Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER NO.32071290974/2016-17 DATED 28.12.2020.
Exhibit P2 TRUE COPY OF THE FIRST APPELLATE ORDER IN STA.NO-2/21 DATED 16.12.2021.
Exhibit P3 TRUE COPY OF THE APPEAL MEMORANDUM IN FORM NO.32 DATED 27.05.2022.
Exhibit P4 TRUE COPY OF THE AFFIDAVIT AND STAY PETITION DATED 27.05.2022 FILED BEFORE THE 3RD RESPONDENT.
Exhibit P5 TRUE COPY OF THE PROFIT AND LOSS ACCOUNT AND BALANCE SHEET FOR THE YEAR 2016-17.
Exhibit P6 TRUE COPY OF THE STAY ORDER INTP. NO.
20/2022 IN TA.NO.15/2022 DATED 28.02.2023 ISSUED BY THE 3RD RESPONDENT.