Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P.
FRIDAY, THE 2ND DAY OF DECEMBER 2022 / 11TH AGRAHAYANA, 1944 WP(C) NO. 38684 OF 2022 PETITIONER:
K. RAJAN AGED 66 YEARS PROPRIETOR, M/S. DHANYA SAW MILLS, MALAYAM, NEDUMANGAD, THIRUVANAMTHAPURAM, PIN – 695 571.
BY ADVS.
HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA RESPONDENTS:
1 THE ASSISTANT COMMISSIONER MOBILE SQUAD NO:VII, STATE GST DEPARTMENT, NEYATTINKARA, THIRUVANAMTHAPURAM, PIN – 695 541.
2 THE JOINT COMMISSIONER (APPEALS) STATE GST DEPARTMENT, TAXES TOWER, THIRUVANAMTHAPURAM, PIN – 695 002.
3 THE ASST. SECRETARY KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ADDL. BENCH, SASTHAMANGALAM, THIRUVANANTHAPURAM, PIN – 695 010.
OTHER PRESENT:
ADV. THUSHARA JAMES (SR GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02.12.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C)No.38684/2022 2 JUDGMENT Petitioner suffered Ext.P1 order imposing penalty for the assessment year 2015-2016 under the provision of the Kerala Value Added Tax Act (KVAT Act). The first appeal filed by the petitioner was rejected and the petitioner has filed a further appeal before the 3rd respondent Tribunal along with Ext.P4 application for condonation of delay and Ext.P5 application for stay. The petitioner has filed this writ petition apprehending recovery of amount due under Ext.P1, pending consideration of the matter by the Tribunal.
2.
Heard the learned Senior Government Pleader also.
3.
Having regard to the facts and circumstances of the case and considering the limited nature of relief sought for by the petitioner, the writ petition will stand disposed of directing the 3rd respondent, Tribunal to consider and pass orders on Ext.P4 petition for condonation of delay and Ext.P5 application for stay filed in Ext.P3 appeal, after affording to the petitioner an opportunity of being heard within a period of two months from the date of receipt of a certified copy of this judgment. Till such time as orders are passed on Exts.P4 and
W.P.(C)No.38684/2022 3 P5, further proceeding for recovery of any amount due under Ext.P1 order of penalty shall be kept in abeyance. It is made clear that the Tribunal needs to pass orders on Ext.P5 stay petition on merits only if the Tribunal finds sufficient reason to condone the delay in filing the appeal.
Writ petition is disposed of as above.
Sd/- GOPINATH P.
JUDGE ats
W.P.(C)No.38684/2022 4 APPENDIX OF WP(C) 38684/2022 PETITIONER EXHIBITS Exhibit P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 DTD. 24-07-2020 Exhibit P2 COPY OF APPELLATE ORDER ISSUED BY THE 2ND RESPONDENT DTD. 16-09-2021 Exhibit P3 COPY OF APPEAL FILED BY THE PETITIOENR BEFORE THE 3RD RESPONDENT DTD. 12-08-2022 Exhibit P4 COPY OF DELAY PETITION FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT DTD. 12-08-2022 Exhibit P5 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT DTD. 12-08-2022