Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI TUESDAY, THE 28TH DAY OF FEBRUARY 2023 / 9TH PHALGUNA, 1944 WP(C) NO. 6540 OF 2023 PETITIONER:
RATHEESH HARIHARAN PILLAI PROPRIETOR, M/S. MARGIN FREE CONSUMER BAZAR, LAL BHAVAN, R-PERINAD, PATHANAMTHITTA, PIN - 685532 BY ADVS.
HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA RESPONDENTS:
1 THE STATE TAX OFFICER STATE GST DEPARTMENT, MINI CIVIL STATION, RANNI, PATHANAMTHITTA, PIN - 689672 2 THE JOINT COMMISSIONER (APPEALS) STATE GST DEPARTMENT, TAXES COMPLEX, ASHARAMAM, KOLLAM, PIN - 691002 3 THE DEPUTY TAHSILDAR (RR) REVENUE DEPARTMENT, RANNI TALUK, RANNI, PATHANAMTHITTA, PIN - 689672 DR. THUSHARA JAMES, SR.GP.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28.02.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 6540 OF 2023 2 T.R. RAVI, J.
-------------------------------------------- W.P.(C).No.6540 of 2023 -------------------------------------------- Dated this the 28th day of February, 2023 JUDGMENT Admit. Government Pleader takes notice for the respondents.
The limited prayer in the writ petition is for a direction to the 2nd respondent to consider Ext.P2 appeal filed against Ext.P1 assessment order and Exts.P3 and P4 delay petition and stay petition.
There is also a prayer to stay all recovery steps pursuant to Ext.P1.
In view of the limited prayer made in the writ petition, there will be a direction to the 2nd respondent to take up Ext.P3 petition for condoning the delay and pass orders. On condoning the delay, Ext.P4 application for stay filed along with Ext.P2 appeal shall be taken up for consideration and the stay petition shall be disposed of within two months. The coercive steps for recovery pursuant to Ext.P1 shall be kept in abeyance till disposal of Exts.P3 and P4.
Sd/- T.R.RAVI JUDGE LEK
WP(C) NO. 6540 OF 2023 3 APPENDIX OF WP(C) 6540/2023 PETITIONER EXHIBITS Exhibit P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 DTD.
29-12-2020 Exhibit P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 07-02-2023 Exhibit P3 COPY OF DELAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD.
07-02-2023 Exhibit P4 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD.
07-02-2023 Exhibit P5 COPY OF NOTICE IN FORM NO.1 ISSUED BY THE 3RD RESPONDENT DTD. 14-12-2022