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. 8468 OF 2023 PETITIONER:
MOHAMMED NAJEEB (PROPRIETOR) M/S.ALIF HARDWARES, VAZHICHERRY, ALAPPUZHA - 688002 BY ADVS.
P.N.DAMODARAN NAMBOODIRI HRITHWIK D. NAMBOOTHIRI RESPONDENTS:
1 THE STATE TAX OFFICER-1, 2ND CIRCLE, STATE GST DEPARTMENT, ALAPPUZHA - 688001 2 THE ASSISTANT COMMISSIONER (APPEALS) STATE GST DEPARTMENT, ALAPPUZHA -688 001 3 THE VAT APPELLATE TRIBUNAL ADDL.BENCH KOTTAYAM - 686002 4 THE DEPUTY COMMISSIONER STATE GST DEPARTMENT, ALAPPUZHA - 688001 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.8468 of 2023 2 VIJU ABRAHAM, J.
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W.P.(C) No.8468 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.8468 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.8468 of 2023 4 APPENDIX OF WP(C) 8468/2023 PETITIONER EXHIBITS Exhibit - P 1 TRUE COPY OF THE ASSESSMENT ORDER NO.
32040696622/2011-12/ DATED 29.01.2016 FOR THE YEAR 2011-12 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER.
Exhibit-P 2 TRUE COPY OF THE APPELLATE ORDER NO.
KVATA.(ALPY)73/ 16 (234/ 16) DATED 31.01.2018 FOR THE YEAR 2011-12 PASSED BY THE 2ND RESPONDENT TO THE PETITIONER.
Exhibit- P 3 TRUE COPY OF THE 2ND APPEAL DATED 04.03.2023 FOR THE YEAR 2011-12 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT Exhibit-P 4 TRUE COPY OF THE DELAY CONDONATION PETITION DATED 04.03.2023 FOR THE YEAR 2011-12 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT Exhibit-P 5 TRUE COPY OF THE STAY PETITION DATED 04.03.2023 FOR THE YEAR 2011-12 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT