Judgment
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. Government Pleader takes notice for the respondents.
2.
The prayer in the writ petition is for a direction to strike down Ext.P7 order and to dispose of Ext.P3 petition for condoning delay afresh, after affording the petitioner an opportunity of being heard and thereafter dispose of Ext.P2 appeal. The grievance of the petitioner is that the application for condonation of the delay was dismissed without hearing him. Since the petitioner has already remitted 20% of the demand, I find that it is only appropriate that the petitioner is given a chance to have his appeal considered on merits.
In the above circumstances, Ext.P7 is set aside and the 2nd respondent is directed to consider Ext.P3 application for condonation of delay after hearing the petitioner, at the earliest, at any rate within five months from the date of receipt of a certified copy of this judgment.
Any coercive steps for recovery shall remain stayed till a decision is taken on Ext.P3. Sd/- T.R. RAVI
JUDGE Pn
WP(C) NO. 8271 OF 2023 3 APPENDIX OF WP(C) 8271/2023 PETITIONER'S EXHIBITS Exhibit P1 A COPY OF THE ASSESSMENT ORDER DATED 25-04-2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 Exhibit P2 A COPY OF THE APPEAL MEMORANDUM DATED 20-11-2019 FILED AGAINST EXT.P1 ORDER.
Exhibit P3 A COPY OF THE PETITION FOR CONDONING DELAY DATED 20-11-2019 FILED ALONG WITH EXT.P2 APPEAL Exhibit P4 A COPY OF THE LETTER DATED 23-11-2019 FORWARDING A COPY OF THE CHALAN DATED 15-11-2019, ADDRESSED TO THE 1ST RESPONDENT Exhibit P5 A COPY OF THE MEDICAL CERTIFICATE DATED 15-07-2018 Exhibit P6 A COPY OF THE DEMAND NOTICE DATED 23-02-2023 ISSUED BY THE 3RD RESPONDENT UNDER THE RR ACT Exhibit P7 A COPY OF THE ORDER DATED 24-12-2020 ISSUED BY THE 2ND RESPONDENT