Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI TUESDAY, THE 21ST DAY OF MARCH 2023 / 30TH PHALGUNA, 1944 WP(C) NO. 9929 OF 2023 PETITIONER:
P.M HYDROSE, AGED 61 YEARS M/S BROTHERS TYRE RETHREADING WORKS, COMPANYPADI, ALUVA – 683106.
BY ADVS.
AJAY V.ANAND SANTHOSH PETER (MAMALAYIL) P.N.ANOOP RESPONDENTS:
1 THE SALES TAX APPELLATE TRIBUNAL ADDITIONAL BENCH, ERNAKULAM – 682016.
2 THE DEPUTY COMMISSIONER (APPEALS)II, STATE GST DEPARTMENT, ERNAKULAM – 682016.
3 STATE TAX OFFICER DEPARTMENT OF STATE GOODS AND SERVICES TAX, ALUVA – 683101.
4 DEPUTY TAHSILDAR KANAYANNUR TALUK, ERNAKULAM – 682011.
DR. THUSHARA JAMES, SR.GP.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21.03.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 9929 OF 2023 2 T.R. RAVI, J.
-------------------------------------------- W.P.(C) No.9929 of 2023 -------------------------------------------- Dated this the 21st 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 1st respondent to dispose of Exts.P4, P4(a) and P4(b) second appeals filed against modified assessment orders, and Exts.P6, P6(a) and P6(b) applications for condonation of delay in filing the appeals and Ext.P5, P5(a) and P5(b) stay petitions. There is also a prayer to stay all recovery steps pursuant to Exts.P7 and P7(a) notices.
In view of the limited prayer made, this writ petition is disposed of directing the 1st respondent to take up Exts.P6, P6(a) and P6(b) applications for condonation of delay and pass orders.
On condoning the delay, Ext.P5, P5(a) and P5(b) stay petitions filed along with Exts.P4, P4(a) and P4(b) second appeals shall be taken up for consideration and the stay petitions shall be
WP(C) NO. 9929 OF 2023 3 disposed of within two months. The coercive steps for recovery pursuant to Exts.P7 and P7(a) notices shall be kept in abeyance till then.
Sd/- T.R.RAVI JUDGE mpm
WP(C) NO. 9929 OF 2023 4 APPENDIX OF WP(C) 9929/2023 PETITIONER’S EXHIBITS Exhibit P1 TRUE COPY OF THE ORDER OF ASSESSMENT DATED 31.01.2019 PASSED BY THE 3RD RESPONDENT FOR AY 2012-13.
Exhibit P1(a) TRUE COPY OF THE ORDER OF ASSESSMENT DATED 06.01.2020 PASSED BY THE 3RD RESPONDENT FOR AY 2013-14.
Exhibit P1(b) TRUE COPY OF THE ORDER OF ASSESSMENT DATED 06.01.2020 PASSED BY THE 3RD RESPONDENT FOR AY 2014-15.
Exhibit P2 A TRUE COPY OF THE APPELLATE ORDER DATED 18.03.2021 FOR AY 2012-13.
Exhibit P2(a) A TRUE COPY OF THE APPELLATE ORDER DATED 22.01.2021 FOR AY 2013-14.
Exhibit P2(b) A TRUE COPY OF THE APPELLATE ORDER DATED 22.01.2021 FOR AY 2014-15.
Exhibit P3 TRUE COPY OF THE MODIFIED ASSESSMENT ORDER DATED 24.09.2021 FOR AY 2012-13.
Exhibit P4 TRUE COPY OF THE MEMORANDUM OF APPEAL FOR THE AY 2012-13 DATED:13/03/2023.
Exhibit P4(a) TRUE COPY OF THE MEMORANDUM OF APPEAL FOR THE AY 2013-14 DATED:13/03/2023.
Exhibit P4(b) TRUE COPY OF THE MEMORANDUM OF APPEAL FOR THE AY 2014-15 DATED:13/03/2023.
Exhibit P5 TRUE COPY OF THE APPLICATION FOR STAY FOR AY 2012-13 DATED:13/03/2023.
Exhibit P5(a) TRUE COPY OF THE APPLICATION FOR STAY FOR AY 2013-14 DATED:13/03/2023.
Exhibit P5(b) TRUE COPY OF THE APPLICATION FOR STAY FOR AY 2014-15 DATED:13/03/2023.
Exhibit P6 A TRUE COPY OF THE APPLICATION TO CONDONE THE DELAY FOR AY 2012-13 DATED:13/03/2023.
Exhibit P6(a) A TRUE COPY OF THE APPLICATION TO CONDONE THE DELAY FOR AY 2013-14 DATED:13/03/2023.
Exhibit P6(b) A TRUE COPY OF THE APPLICATION TO CONDONE THE DELAY FOR AY 2014-15 DATED:13/03/2023.
WP(C) NO. 9929 OF 2023 5 Exhibit P7 A TRUE COPY OF THE RR NOTICE FOR AY 2013-14 DATED:13/06/2022.
Exhibit P7(a) A TRUE COPY OF THE RR NOTICE FOR AY 2014-15 DATED:13/06/2022.