Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI FRIDAY, THE 17TH DAY OF MARCH 2023 / 26TH PHALGUNA, 1944 WP(C) NO. 9397 OF 2023 PETITIONER:
1 M. RAZEENA AGED 56 YEARS ANCHALKUTTICKAL HOUSE, PONKUNNAM, P.O, KOTTAYAM, PIN - 686506 BY ADVS.
AJI V.DEV ALAN PRIYADARSHI DEV S.SAJEEVAN RESPONDENTS:
1 THE DEPUTY TAHSILDAR REVENUE RECOVERY, KACHERY ROAD, OPPOSITE GOVERNMENT MODEL H.S.S, CHANGANASSERY, KERALA, PIN - 686101 2 THE TAHSILDAR, KACHERY ROAD, OPPOSITE GOVERNMENT MODEL H.S.S, CHANGANASSERY, KERALA, PIN - 686101 3 THE ASSISTANT COMMISSIONER OF STATE TAX, TAX PAYER SERVICES CIRCLE, KOTTAYAM EAST, STATE GST DEPARTMENT, GST COMPLEX, NAGAMPADOM, KOTTAYAM, KERALA (FORMERLY ASST: COMMISSIONER/ STATE TAX OFFICER/COMMERCIAL TAX OFFICER, ETTUMANOOR), PIN - 686001 4 THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, STATE TAX COMPLEX, NAGAMPADAM, KOTTAYAM, PIN - 686001 REPRESENTED BY ITS SECRETARY DR. THUSHARA JAMES. SR. GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17.03.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.9397 of 2023 2 T.R. RAVI, J.
------------------------------------ W.P.(C.) No.9397 of 2023 ------------------------------------ Dated this the 17th day of March, 2023 JUDGMENT Admit. Government Pleader takes notice for the respondents.
2. The limited prayer in the writ petition is for a direction to the 4th respondent to dispose of Ext.P6 second appeal and Exts.P6(a) stay petition and P6(b) delay petition.
3. In view of the limited prayer made in the writ petition, the writ petition is disposed of directing the 4th respondent to take up Ext.P6(a) petition for condoning the delay and pass orders. On condoning the delay, Ext.P6(b) application for stay filed along with Ext.P6 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 Exts.P2 and
WPC No.9397 of 2023 3 P2(a) shall be kept in abeyance till disposal of Exts.P6(a) and P6(b).
Sd/- T.R.RAVI JUDGE SKP/17-03
WPC No.9397 of 2023 4 APPENDIX OF WP(C) 9397/2023 PETITIONER’S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE CASH RECEIPT NO.7616331 DATED:
02.11.2018 EXHIBIT P2 TRUE COPY OF THE RECOVERY NOTICE ISSUED IN FORM-1 BY THE 1ST RESPONDENT DATED: 24.02.2016 AGAINST THE PETITIONER EXHIBIT P2(A) TRUE COPY OF THE RECOVERY NOTICE ISSUED IN FORM-10 BY THE 1ST RESPONDENT DATED: 24.02.2016 AGAINST THE PETITIONER EXHIBIT P3 TRUE COPY OF THE COMMUNICATION ISSUED BY THE 3RD RESPONDENT TO THE DISTRICT COLLECTOR MARKING COPY TO THE 2ND RESPONDENT DATED:
13.12.2022 EXHIBIT P4 TRUE COPY OF THE ASSESSMENT ORDER PASSED AGAINST SRI. V.H. SUBAIR, FALCON FURNITURE & HOME APPLIANCES, KOTHANALLUUR FOR THE YEAR 2014-15 DATED: 01.10.2015 EXHIBIT P5 TRUE COPY OF THE FIRST APPELLATE ORDER PASSED FOR THE YEAR 2014-15 DATED: 29.03.2019 EXHIBIT P6 TRUE COPY OF THE SECOND APPEAL FILED FOR THE YEAR 2014-15 BEFORE THE TRIBUNAL DATED:
02.03.2023 EXHIBIT P6(A) TRUE COPY OF THE DELAY CONDONATION PETITION/ AFFIDAVIT FILED ALONG WITH EXT.P.6 DATED:
02.03.2023 EXHIBIT P6(B) TRUE COPY OF THE PETITION /AFFIDAVIT FOR STAY OF COLLECTION OF TAX & INTEREST FILED ALONG WITH EXT.P6 DATED: 02.03.2023 EXHIBIT P6(C) TRUE COPY OF THE AFFIDAVIT FILED BY THE PETITIONER ALONG WITH EXT.P6 DATED: 02.03.2023 IN SUPPORT OF DELAY CONDONATION PETITION EXHIBIT P6(D) TRUE COPY OF THE CORRECTION PETITION/AFFIDAVIT FILED CORRECTING EXT.P6[A] DATED: 13.03.2023 RESPONDENTS' EXHIBITS:NIL TRUE COPY P.A. TO JUDGE