Judgment
WP(C) NO. 36504 OF 2021 1 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUESDAY, THE 15TH DAY OF NOVEMBER 2022 / 24TH KARTHIKA, 1944 WP(C) NO. 36504 OF 2022 PETITIONER/S:
M/S. HARRISONS MALAYALAM LTD.
24/1624, BRISTOW ROAD, WILLINGDON ISLAND, COCHIN, REPRESENTED BY ITS HEAD - LEGAL, MR. SUMITH BABU., PIN - 682003 BY ADVS.
RAJA KANNAN M.GOPIKRISHNAN NAMBIAR K.JOHN MATHAI JOSON MANAVALAN KURYAN THOMAS PAULOSE C. ABRAHAM RESPONDENT/S:
1 STATE OF KERALA REPRESENTED BY ITS SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM , PIN - 695001 2 THE JOINT COMMISSIONER (APPEALS) KERALA STATE GOODS AND SERVICES TAX DEPARTMENT, GST COMPLEX, PERUMANOOR P.O., COCHIN , PIN - 682015 3 THE DEPUTY COMMISSIONER SPECIAL CIRCLE (PRODUCE), KERALA STATE GST DEPARTMENT, BAZAR ROAD, MATTANCHERRY , PIN - 682002 OTHER PRESENT:
SMT.RESHMITHA RAMACHANDRAN(GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15.11.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 36504 OF 2021 2 BECHU KURIAN THOMAS, J.
======================== W.P.(C) No. 36504 of 2022 ------------------------------------------------ Dated this the 15th day of November, 2022 JUDGMENT Aggrieved by Ext.P2 rectified order of assessment, petitioner has preferred Ext.P5 appeal before the appellate authority-the 2nd respondent, along with a stay petition as well as a delay petition.
According to the learned Counsel for the petitioner, delay occured due to the subsequent filing of another application for rectification, which was rejected as per Ext.P4 order. The said order is also assailed before the appellate authority along with the appeal against Ext.P2. While the appeal is pending consideration, revenue recovery proceedings have been initiated as per Ext.P8.
2.
Though various reliefs have been sought for, learned Counsel for the petitioner confined his submissions for a direction to consider the delay petition as well as the stay petition in the pending appeal in a time bound manner.
3.
I have heard learned Government Pleader also, who pointed out that there is no prayer for considering the delay petition filed in the appeal.
4.
Even though there is no specific prayer to consider the delay petition, having regard to relief No.4 sought in the writ petition, which seeks for a direction to grant such other and incidental reliefs as
WP(C) NO. 36504 OF 2021 3 this Court may deem fit, I am of the view that, circumstances of the case and interest of justice demands that a direction be issued to the appeallate authority to consider the delay petition as well as the stay petition filed by the petitioner in the pending appeal, in a time bound manner.
5.
Accordingly, there will be a direction to the 2nd respondent to consider and pass appropriate orders on Ext.P7 delay petition, as expeditiously as possible, at any rate, within a period of one month from the date of receipt of a copy of this judgment. If the delay petition is considered and allowed, there will be a further direction to consider the stay petition, in a time bound manner, at any rate, not later than two months from the diposal of the delay petition. Till then all coercive proceedings pursuant to Ext.P8 shall be kept in abeyance.
The writ petition is disposed of accordingly.
BECHU KURIAN THOMAS
JUDGE jm/ Corrigendum dated 23.11.2022.
‘W.P.(C)No.36504/2021’ shown in the header of the cause title and judgment shall stand corrected and read as ‘W.P.(C)No.36504/2022’.
BECHU KURIAN THOMAS
JUDGE jm/
WP(C) NO. 36504 OF 2021 4 APPENDIX OF WP(C) 36504/2022 PETITIONER EXHIBITS Exhibit P1 THE TRUE COPY OF THE ORDER OF ASSESSMENT DATED 30.03.2022 ISSUED BY THE 3RD RESPONDENT FOR THE YEAR 2016-17 UNDER THE CST ACT .
Exhibit P2 A TRUE COPY OF THE MODIFIED ORDER OF ASSESSMENT DATED 20.08.2022 ISSUED BY THE 3RD RESPONDENT FOR THE YEAR 2016-17 UNDER CST ACT Exhibit P3 THE TRUE COPY OF THE RECTIFICATION PETITION DATED 20.09.2022 FILED BY THE PETITIONER AGAINST EXT. P2 RECTIFIED ORDER OF ASSESSMENT.
Exhibit P4 THE TRUE COPY OF THE ORDER DATED 17.10.2022 ISSUED BY THE 3RD RESPONDENT.
Exhibit P5 THE TRUE COPY OF THE APPEAL MEMORANDUM (WITHOUT ANNEXURES) DATED 08.11.2022 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.
Exhibit P6 THE TRUE COPY OF THE STAY PETITION (WITHOUT ANNEXURES) DATED 08.11.2022 FILED BY THE PETITIONER IN EXT.-P5 APPEAL BEFORE THE 2ND RESPONDENT.
Exhibit P7 THE TRUE COPY OF THE DELAY CONDONATION PETITION DATED 08.11.2022 FILED BY THE PETITIONER IN EXT.-P5 APPEAL BEFORE THE 2ND RESPONDENT.
Exhibit P8 THE TRUE COPY OF THE DEMAND NOTICE DATED 14.10.2022 ISSUED BY THE 3RD RESPONDENT UNDER SECTION 7 OF 'THE KERALA REVENUE RECOVERY ACT, 1968.