Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI THURSDAY, THE 16TH DAY OF MARCH 2023 / 25TH PHALGUNA, 1944 WP(C) NO. 9099 OF 2023 PETITIONER:
KHALIL RAHMAN AGED 65 YEARS GLASS CENTRE, NEAR PRIVATE BUS STAND, KAYAMKULAM., PIN – 690 106 BY ADVS.
RAHUL A.
S.ANIL KUMAR (TRIVANDRUM) SABU C.J M.RAJAGOPAL APARNA ANIL RESPONDENTS:
1 THE ASST. COMMISSIONER (ASSESSMENT) (SINCE RE-DESIGNATED AS DEPUTY COMMISSIONER OF STATE TAX), STATE GST DEPARTMENT, SPECIAL CIRCLE, ALAPPUZHA., PIN – 688 011 2 THE JOINT COMMISSIONER OF STATE TAX (APPEALS) STATE GST DEPARTMENT, ASRAMOM, KOLLAM., PIN – 691 002 3 THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL ADDITIONAL BENCH, KOTTAYAM.
REPRESENTED BY ITS ASST. SECRETARY, PIN – 686 001 4 THE INSPECTING ASST. COMMISSIONER STATE GST DEPARTMENT, CHENGANNUR, ALAPPUZHA DISTRICT., PIN – 689 121 DR. THUSHARA JAMES, SR.GP.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16.03.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 9099 OF 2023 2 T.R.RAVI, J.
---------------------------------------- WP (C) No.9099 of 2023 ------------------------------------------- Dated this the 16th day of March, 2023 JUDGMENT
Admit. Government Pleader takes notice for the respondents.
2. The limited prayer in this writ petition is for a direction to the 3rd respondent to dispose of Exts.P3 and P3(a) appeals filed against Exts.P1 and P2 assessment orders. Exts.P4 and P4(a) are the petitions for condoning the delay and Exts.P5 and P5(a) stay petitions.
3. In view of the limited prayer made in the writ petition, the writ petition is disposed of directing the 3rd respondent to take up Exts.P4 and P4(a) petitions for condoning the delay and pass orders. On condoning the delay, Ext.P5 and P5(a) applications for stay filed along with Exts.P3 and P3(a) appeals shall be taken up for consideration and the stay petitions shall be disposed of within two months. The coercive steps for recovery pursuant to Exts.P6 and P6(a) shall be kept in abeyance till the disposal of Exts.P4 and P4(a) and Exts.P5 and P5(a).
Sd/- T.R.RAVI sn JUDGE
WP(C) NO. 9099 OF 2023 3 APPENDIX OF WP(C) 9099/2023 PETITIONER'S EXHIBITS Exhibit P1 COPY OF ASSESSMENT ORDER DATED 10-08-2015 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-2013.
Exhibit P1 (a) COPY OF ASSESSMENT ORDER DATED 10-08-2015 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-2014.
Exhibit P2 COPY OF ORDER DATED 30-01-2018 ISSUED BY THE 2ND RESPONDENT IN RESPECT OF EXT.P1 ASSESSMENT ORDER.
Exhibit P2 (a) COPY OF ORDER DATED 30-01-2018 ISSUED BY THE 2ND RESPONDENT IN RESPECT OF EXT.P1(A) ASSESSMENT ORDER.
Exhibit P3 COPY OF APPEAL MEMORANDUM FILED BEFORE THE 3RD RESPONDENT AGAINST EXT.P2 ORDER.
Exhibit P3 (a) COPY OF APPEAL MEMORANDUM FILED BEFORE THE 3RD RESPONDENT AGAINST EXT.P2(A) ORDER.
Exhibit P4 COPY OF PETITION FOR CONDONING DELAY FILED IN EXT.P3 APPEAL.
ExhibitP 4(a) COPY OF PETITION FOR CONDONING DELAY FILED IN EXT.P3 (A) APPEAL.
Exhibit P5 COPY OF STAY PETITION FILED IN EXT.P3 APPEAL.
Exhibit P5(a) COPY OF STAY PETITION FILED IN EXT.P3(A) APPEAL.
Exhibit P6 COPY OF DEMAND NOTICE DATED 23-07-2018 ISSUED BY THE 4TH RESPONDENT UNDER THE RR ACT IN RESPECT OF DEMAND CREATED AS PER EXT.P1 ORDER Exhibit P6(a) COPY OF DEMAND NOTICE DATED 23-07-2018 ISSUED BY THE 4TH RESPONDENT UNDER THE RR ACT IN RESPECT OF DEMAND CREATED AS PER EXT.P1(A) ORDER.
RESPONDENT'S EXHIBITS : NIL //TRUE COPY// PA TO JUDGE