Judgment
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.
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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 3rd respondent to consider and pass orders on Ext.P3 appeal and Ext.P5 stay petition which are filed challenging Ext.P1 penalty order.
Petitioner would submit that Ext.P4 application to condone the delay in filing the appeal and Ext.P5 application for stay of Ext.P1 penalty order 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 who upon instructions submitted that Exts.P4 and P5 can be directed to be disposed of within a time frame. Learned Senior Government Pleader further submitted that only if the delay is condoned, further consideration of Ext.P5 stay petition could be made.
After hearing both sides, there will be a direction to the 3rd respondent to consider Ext.P4 delay petition and consequential to the decision taken on Ext.P4, consider Ext.P5 stay petition and the
WP(C) No.8369 of 2023 3 said exercise shall be completed within a period of two months from today. All proceedings pursuant to Ext.P1 penalty order is stayed till then.
Writ petition is disposed of as above.
Sd/- VIJU ABRAHAM JUDGE cks
WP(C) No.8369 of 2023 4 APPENDIX OF WP(C) 8369/2023 PETITIONER EXHIBITS Exhibit - P 1 TRUE COPY OF THE PENALTY ORDER U/S.47(6) NO:VC/WC/117/15-16 DATED 08.12.2017 FOR THE YEAR 2015-16 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER Exhibit-P 2 TRUE COPY OF THE APPELLATE ORDER NO.
VATA.56/2020 DATED 23.12.2020 FOR THE YEAR 2015-16 PASSED BY THE 2ND RESPONDENT TO THE PETITIONER.
Exhibit- P 3 TRUE COPY OF THE 2ND APPEAL DATED 06.03.2023 FOR THE YEAR 2015-16 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT Exhibit-P 4 TRUE COPY OF THE DELAY CONDONATION PETITION DATED 07.03.2023 FOR THE YEAR 2015-16 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT Exhibit-P 5 TRUE COPY OF THE STAY PETITION DATED 06.03.2023 FOR THE YEAR 2015-16 FILED BY THE PETITIONER BEFORE THE SID RESPONDENT