Wellington Samuel, (Proprietor) vs. The State Tax Officer
Held
The High Court directed the 3rd respondent (VAT Appellate Tribunal) to consider and pass orders on the delay condonation petition (Ext.P4) and, subsequently, the stay petition (Ext.P5) within two months. All proceedings pursuant to the penalty order (Ext.P1) were stayed until the applications are decided.
Facts
The petitioner challenged a penalty order (Ext.P1) issued under Section 47(6) for the year 2015-16 by filing a second appeal (Ext.P3) before the VAT Appellate Tribunal. Along with the appeal, the petitioner filed applications to condone delay (Ext.P4) and for stay of the penalty order (Ext.P5), which were pending consideration.
Key Issues
The key issue was the delay in filing the appeal and the pending applications for condonation of delay and stay of the penalty order before the Appellate Tribunal.
Sections Cited
Section 47(6)
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE VIJU ABRAHAM MONDAY, THE 13TH DAY OF MARCH 2023 / 22ND PHALGUNA, 1944 WP(C) NO. 8369 OF 2023 PETITIONER: WELLINGTON SAMUEL, (PROPRIETOR) M/S.STAR EARTH MOVERS AND LAND DEVELOPERS EDAKKARA, MALAPPURAM - 679331 BY ADVS. P.N.DAMODARAN NAMBOODIRI HRITHWIK D. NAMBOOTHIRI RESPONDENTS: 1 THE STATE TAX OFFICER, STATE GST DEPARTMENT, SQUAD NO.V. , MALAPPURAM AT NILAMBUR - 676505 2 THE DEPUTY COMMISSIONER (APPEALS) STATE GST DEPARTMENT, KOZHIKODE - 673001 3 THE VAT APPELLATE TRIBUNAL ADDL.BENCH CHERROOTY ROAD, KOZHIKODE - 673006 4 THE DEPUTY COMMISSIONER, STATE GST DEPARTMENT, MALAPPURAM AT MANJERI - 676121 OTHER PRESENT: GP-SMT.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.03.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) No.8369 of 2023 2 VIJU ABRAHAM, J. ................................................................. W.P.(C) No.8369 of 2023 ................................................................. Dated this the 13th day of March, 2023 JUDGMENT The above writ petition is filed seeking a direction to the 3
The judgment continues below.
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