Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE VIJU ABRAHAM TUESDAY, THE 14TH DAY OF MARCH 2023 / 23RD PHALGUNA, 1944 WP(C) NO. 8650 OF 2023 PETITIONER:
ARTECH REALTORS PVT. LTD.
THYCAUD, THIRUVANANTHAPURAM -695014.
REPRESENTED BY ITS MANAGING DIRECTOR SRI.T.S. ASOK.
BY ADVS.
RAHUL A.
S.ANIL KUMAR (TRIVANDRUM) SABU C.J M.RAJAGOPAL APARNA ANIL RESPONDENTS:
1 THE ASST. COMMISSIONER OF STATE TAX (SINCE RE-DESIGNATED AS DEPUTY COMMISSIONER OF STATE TAX), STATE GST DEPARTMENT, (WORKS CONTRACT), TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM - 695002 2 THE JOINT COMMISSIONER OF STATE TAX (APPEALS) STATE GST DEPARTMENT, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM - 695002 3 THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL ADDITIONAL BENCH, SASTHAMANGALAM, THIRUVANANTHAPURAM - 695010.
REPRESENTED BY ITS ASST. SECRETARY.
OTHER PRESENT:
SR.GP-SMT.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14.03.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) No.8650 of 2023 2 VIJU ABRAHAM, J.
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W.P.(C) No.8650 of 2023 .................................................................
Dated this the 14th day of March, 2023 JUDGMENT The above writ petition is filed seeking a direction to the 3rd respondent to consider and pass orders on Exts.P5 to P5(c) appeals, Exts.P6 to P6(c) petitions to condone the delay and Exts.P7 to P7(c) stay petitions which are filed challenging Exts.P1 to P1(c) orders as modified by Exts.P3 and P4 orders. Petitioner would submit that Exts.P5 to P5(c), P6 to P6(c) and P7 to P7(c) are pending consideration before the 3rd respondent and there may be a direction to the 3rd respondent to consider and pass orders on the same.
2.
Heard the learned Senior Government Pleader for taxes.
After hearing both sides, I am inclined to dispose of the writ petition with a direction to the 3rd respondent to consider Exts.P6 to P6(c) delay petitions and consequential to the decision taken on Exts.P6 to P6(c), consider Exts.P7 to P7(c) stay petitions and the said exercise shall be completed within a period of two months from today. Till orders are passed as directed above, all further
WP(C) No.8650 of 2023 3 proceedings pursuant to Exts.P1 to P1(c) orders as modified by Exts.P3 and P4 orders shall be kept in abeyance.
Writ petition is disposed of as above.
Sd/- VIJU ABRAHAM JUDGE cks
WP(C) No.8650 of 2023 4 APPENDIX OF WP(C) 8650/2023 PETITIONER EXHIBITS Exhibit P1 A COPY OF THE ORDER DATED 14-08-2018 ISSUED BY THE 1ST RESPONDENT FOR THE FIRST QUARTER OF 2015-16 Exhibit P1(a) A COPY OF THE ORDER DATED 14-08-2018 ISSUED BY THE 1ST RESPONDENT FOR THE SECOND QUARTER OF 2015-16 Exhibit P1(b) A COPY OF THE ORDER DATED 14-08-2018 ISSUED BY THE 1ST RESPONDENT FOR THE THIRD QUARTER OF 2015-16 Exhibit P1(c) A COPY OF THE ORDER DATED 14-08-2018 ISSUED BY THE 1ST RESPONDENT FOR THE FOURTH QUARTER OF 2015-16 Exhibit P2 A COPY OF THE COMMON ORDER DATED 26- 08-2021 ISSUED BY THE 2ND RESPONDENT Exhibit P3 A COPY OF THE COMMON MODIFIED ORDER DATED 23-08-2022 ISSUED BY THE 1ST RESPONDENT Exhibit P4 A COPY OF THE RECTIFIED ORDER DATED 3-09-2022 ISSUED BY THE 1ST RESPONDENT Exhibit P5 A COPY OF THE APPEAL MEMORANDUM AGAINST EXT.P2, IN RESPECT OF EXT.P1 ORDER Exhibit P5(a) A COPY OF THE APPEAL MEMORANDUM AGAINST EXT.P2, IN RESPECT OF EXT.P1(A) ORDER Exhibit P5(b) A COPY OF THE APPEAL MEMORANDUM AGAINST EXT.P2, IN RESPECT OF EXT.P1(B) ORDER Exhibit P5(c) A COPY OF THE APPEAL MEMORANDUM AGAINST EXT.P2, IN RESPECT OF
WP(C) No.8650 of 2023 5 EXT.P1(C) ORDER Exhibit P6 A COPY OF THE PETITION FOR CONDONING DELAY IN FILING EXT.P5 APPEAL Exhibit P6(a) A COPY OF THE PETITION FOR CONDONING DELAY IN FILING EXT.P5 (A) APPEAL Exhibit P6(b) A COPY OF THE PETITION FOR CONDONING DELAY IN FILING EXT.P5 (B) APPEAL Exhibit P6(c) A COPY OF THE PETITION FOR CONDONING DELAY IN FILING EXT.P5 (C) APPEAL Exhibit P7 A COPY OF THE STAY PETITION FILED IN EXT.P5 APPEAL Exhibit P7(a) A COPY OF THE STAY PETITION FILED IN EXT.P5(A) APPEAL Exhibit P7(b) A COPY OF THE STAY PETITION FILED IN EXT.P5(B) APPEAL Exhibit P7(c) A COPY OF THE STAY PETITION FILED IN EXT.P5(C) APPEAL