Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P.
MONDAY, THE 9TH DAY OF JANUARY 2023 / 19TH POUSHA, 1944 WP(C) NO. 515 OF 2023 PETITIONER:
G M G ELECTRIC, 66/3506, JOS TRUST BUILDING, CHITTOOR ROAD, ERNAKULAM – 682 035, ERNAKULAM DISTRICT.
REPRESENTED BY MR. GIJO GEORGE-PROPRIETOR.
BY ADV JOSEPH JERARD SAMSON RODRIGUES RESPONDENTS:
1 THE ASSISTANT STATE TAX OFFICER, SQUAD NO.V, STATE GOODS & SERVICES TAX DEPARTMENT, THRISSUR - 680 004, THRISSUR DISTRICT.
2 THE ASSISTANT COMMISSIONER (INTELLIGENCE), SQUAD NO.V, STATE GOODS & SERVICES TAX DEPARTMENT, THRISSUR – 680 004, THRISSUR DISTRICT.
3 THE JOINT COMMISSIONER (APPEALS) STATE GOODS & SERVICES TAX DEPARTMENT, THEVARA, SGST COMPLEX, KOCHI – 682 015, ERNAKULAM DISTRICT.
BY ADV.THUSHARA JAMES, SR.GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09.01.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 515 OF 2023 2 JUDGMENT The petitioner suffered Ext.P3 order of assessment under the provisions of the CGST / SGST Acts. The petitioner has filed Ext.P5 appeal before the 3rd respondent challenging Ext.P3 order.
The petitioner has also made the necessary pre-deposit and the demand in Ext.P3 is also covered by a bank guarantee. The petitioner prays that a direction may be issued to the 3rd respondent to expeditiously dispose of Ext.P5 appeal.
2.
The learned Government Pleader has no objection in a direction being issued to the 3rd respondent to consider and pass orders on Ext.P5 appeal in accordance with law, within a short time.
Accordingly, this writ petition is disposed of directing the 3rd respondent to consider and pass orders on Ext.P5 appeal after affording an opportunity of hearing to the petitioner, in accordance with law, within a period of two months from the date of receipt of a certified copy of this judgment.
Sd/- GOPINATH P.
JUDGE DK
WP(C) NO. 515 OF 2023 3 APPENDIX OF WP(C) 515/2023 PETITIONER EXHIBITS Exhibit P1 TRUE PHOTOCOPY OF THE BANK GUARANTEE NO.0506621BG0000298 DATED 17.082021 FOR RS.1,95,220/- SUBMITTED TO THE FIRST RESPONDENT Exhibit P2 TRUE PHOTOCOPY OF THE BOND DATED 17.08.2021 FOR RS.1,95,220/-SUBMITTED TO THE FIRST RESPONDENT Exhibit P3 TRUE PHOTOCOPY OF THE ORDER NO.
VC/V/GST/52/2021-22 DATED 04-11-2022 ISSUED BY THE SECOND RESPONDENT Exhibit P4 TRUE PHOTOCOPY OF THE E-PAY ORDER BEARING NO. CKV5904416 DATED 07-DEC-2022 TO THE STATE GOODS & SERVICES TAX DEPARTMENT. KERALA ON 07-12-2022 Exhibit P5 TRUE PHOTOCOPY OF THE GST APPEAL NO. 487 OF 2022 FILED BEFORE THE JOINT COMMISSIONER (APPEALS) STATE GST DEPARTMENT, ERNAKULAM ON 08-12-2022