Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI WEDNESDAY, THE 22ND DAY OF MARCH 2023 / 1ST CHAITHRA, 1945 WP(C) NO. 9960 OF 2023 PETITIONER:
MOHAMMED NAJEEB PROPRIETOR, M/S.ALIF HARDWARES, VAZHICHERRY, ALAPPUZHA, PIN - 688002 BY ADVS.
HRITHWIK D. NAMBOOTHIRI P.N.DAMODARAN NAMBOODIRI RESPONDENTS:
1 THE STATE TAX OFFICER 2ND CIRCLE, STATE GST DEPARTMENT, ALAPPUZHA, PIN - 688001 2 THE JOINT COMMISSIONER (APPEALS) STATE GST DEPARTMENT, KOTTAYAM, PIN - 686001 3 THE DEPUTY COMMISSIONER STATE GST DEPARTMENT, ALAPPUZHA, PIN – 688001 DR.THUSHARA JAMES, SR.GOVT.PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22.03.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 9960 OF 2023 2 T.R. RAVI, J.
-------------------------------------------- W. P. (C). No.9960 of 2023 -------------------------------------------- Dated this the 22nd day of March, 2023 JUDGMENT Admit. Government Pleader takes notice for respondents.
2.
The limited prayer in the writ petition is for a direction to the 2nd respondent to consider Ext.P2 appeal filed against Ext.P1 assessment order and Ext.P3 delay petition and Ext.P4 petition for stay. There is also a prayer to stay all recovery steps pursuant to Ext.P5.
In view of the limited prayer made, there will be a direction to the 2nd respondent to take up Ext.P3 petition for condoning the delay and pass orders. On condoning the delay, Ext.P4 application for stay filed along with Ext.P2 appeal shall be taken up for consideration and the stay petition shall be disposed of within two months. The coercive steps for recovery pursuant to Ext.P5 shall be kept in abeyance till disposal of Exts.P3 and P4.
Sd/- T.R. RAVI
JUDGE Pn
WP(C) NO. 9960 OF 2023 3 APPENDIX OF WP(C) 9960/2023 PETITIONER'S EXHIBITS Exhibit-P1 TRUE COPY OF THE ASSESSMENT ORDER NO.32040696622/ 2013-14 DATED 23.03.2018 FOR THE YEAR 2013-14 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER.
Exhibit-P2 TRUE COPY OF THE APPEAL DATED 07.03.2023 FOR THE YEAR 2013-14 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT Exhibit-P3 TRUE COPY OF THE DELAY CONDONATION PETITION DATED 07.03.2023 FOR THE YEAR 2013-14 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.
Exhibit-P4 TRUE COPY OF THE STAY PETITION DATED 07.03.2023 FOR THE YEAR 2013-14 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.
Exhibit-P5 TRUE COPY OF THE REVENUE RECOVERY NOTICE NO. A7.238/2022-23/06(55) DATED 25-05-2022 FOR THE YEAR 2013-14 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER.