Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P.
FRIDAY, THE 25TH DAY OF NOVEMBER 2022 / 4TH AGRAHAYANA, 1944 WP(C) NO. 37980 OF 2022 PETITIONER:
1 M/ S HOTEL EDASSERY TOWER MUVATTUPUZHA ROAD, THODUPUZHA, IDUKKI,PIN - 685581 REPRESENTED BY ITS MANAGING PARTNER- SUNNY JACOB, BY ADV DIVYA RAVINDRAN RESPONDENTS:
1 THE STATE TAX OFFICER (INTELLIGENCE) MOBILE SQUAD NO. IV, NEDUMKANDAM, IDUKKI, PIN - 685553 2 THE JOINT COMMISSIONER (APPEALS) THE STATE GOODS & TAX DEPARTMENT, KOTTAYAM, PIN - 686001 3 THE SALES TAX APPELLATE TRIBUNAL STAT ADDITIONAL BENCH KOTTAYAM, GST COMPLEX, NAGAMPADOM, KOTTAYAM, PIN - 686001 ADV. THUSHARA JAMES, SR. GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25.11.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.37980 of 2022 2 JUDGMENT Dated this the 25th day of November, 2022 The petitioner suffered Ext.P1 order imposing penalty for the assessment year 2019-20 under the provisions of the KGST Act and the said order was confirmed in appeal by Ext.P2 order. The petitioner has filed a further appeal before the 3rd respondent Tribunal along with Ext.P4 application for stay and Ext.P5 application for condonation of delay of three days in filing the appeal. The petitioner apprehends that revenue recovery proceedings may be initiated to recover amounts due under Ext.P1 order as confirmed by the First Appellate Authority pending consideration of Exts.P4 and P5 applications by the Tribunal.
2. Heard the learned Senior Government Pleader also.
Having regard to the facts and circumstances of the case and considering the limited nature of relief
WPC No.37980 of 2022 3 sought for by the petitioner, this writ petition will stand disposed of directing the Tribunal to consider and pass orders on Ext.P4 application for stay after affording to the petitioner an opportunity of being heard, within a period of six weeks from the date of receipt of a certified copy of this judgment. Since the delay in filing the appeal is only three days, the said delay is condoned and the Tribunal will consider the appeal as one filed in time. No further orders need be passed in Ext.P5 application for condonation of delay. Till such time as orders are passed on Ext.P4, further proceedings for recovery of amounts due under Ext.P1 order shall be kept in abeyance.
Sd/- GOPINATH P.
JUDGE SKP/25-11
WPC No.37980 of 2022 4 APPENDIX OF WP(C) 37980/2022 PETITIONER’S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE PENALTY ORDER ISSUED UNDER SECTION 45A, OF KGST ACT, BY THE 1ST RESPONDENT DATED 25.01.2020 EXHIBIT P2 TRUE COPY OF THE APPELLATE ORDER DATED 30.10.2021, ISSUED BY THE 2ND RESPONDENT UNDER KGST ACT FOR AY 2019-20 EXHIBIT P3 TRUE COPY OF THE APPEAL MEMORANDUM IN FORM NO.
32 UNDER THE KGST ACT DATED 27.05.2022 FILED BEFORE THE 3RD RESPONDENT FOR AY 2019-20 EXHIBIT P4 TRUE COPY OF THE STAY PETITION DATED 27.5.2022 ALONG WITH AFFIDAVIT AND PETITION FILED BEFORE THE 3RD RESPONDENT FOR AY 2019-20 EXHIBIT P5 TRUE COPY OF THE DELAY CONDONATION PETITION IN PRESCRIBED FORMAT FILED BEFORE THE 3RD RESPONDENT ALONG WITH THE AFFIDAVIT AND PETITION FOR AY 2019-20 RESPONDENTS' EXHIBITS:NIL TRUE COPY P.A.TO JUDGE