Variety Marbles vs. The State Tax Officer
Held
The High Court set aside the order dismissing the delay condonation application. It directed the appellate authority to reconsider the application after hearing the petitioner, with a stay on coercive recovery steps until a decision is taken.
Facts
The petitioner filed an appeal against an assessment order along with an application to condone delay. The appellate authority dismissed the delay condonation application without granting the petitioner an opportunity of being heard, subsequently leading to coercive recovery proceedings.
Key Issues
The key issue was whether the appellate authority could dismiss an application for condonation of delay in filing an appeal without affording the petitioner an opportunity of being heard.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI FRIDAY, THE 10TH DAY OF MARCH 2023 / 19TH PHALGUNA, 1944 WP(C) NO. 8271 OF 2023 PETITIONER: VARIETY MARBLES KULASEKHARAPURAM.P.O., KARUNAGAPPALLY, KOLLAM DISTRICT, PIN - 690523 REPRESENTED BY ITS MANAGING PARTNER, NAVAS. M., BY ADVS. RAHUL A. S.ANIL KUMAR (TRIVANDRUM) SABU C.J M.RAJAGOPAL APARNA ANIL S.SHAINA KIROSH RAJAN PONNAMBIL RESPONDENTS: 1 THE STATE TAX OFFICER SGST DEPARTMENT, KARUNAGAPPALLY, KOLLAM DISTRICT, PIN - 690518 2 THE DEPUTY COMMISSIONER OF STATE TAX (APPEALS) STATE GST DEPARTMENT, ASRAMOM, KOLLAM., PIN - 691002 3 THE DEPUTY TAHSILDAR TALUK OFFICE, KARUNAGAPPALLY, KOLLAM DISTRICT, PIN - 690518 DR. THUSHARA JAMES, SR.GOVT. PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10.03.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 8271 OF 2023 2 T.R. RAVI, J. -------------------------------------------- W. P. (C). No. 8271 of 2023 -------------------------------------------- Dated this the 10th day of March, 2023 JUDGMENT Admit. Gov
The judgment continues below.
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