Mohammed Najeeb (Proprietor) vs. The State Tax Officer-1
Held
The High Court directed the VAT Appellate Tribunal to first consider the delay condonation petition and then, based on that decision, the stay petition. This exercise is to be completed within two months, with all proceedings pursuant to the penalty order stayed until then.
Facts
The petitioner challenged a penalty order by filing a second appeal, a delay condonation petition, and a stay petition before the VAT Appellate Tribunal. These applications, including the one to condone delay in filing the appeal and to stay the penalty order, were pending consideration.
Key Issues
The key issue was whether the High Court should direct the appellate tribunal to expeditiously consider the petitioner's pending applications for condonation of delay and stay against a penalty order.
Sections Cited
None
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. 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. ................................................................. 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
The judgment continues below.
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