Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P.
FRIDAY, THE 30TH DAY OF SEPTEMBER 2022 / 8TH ASWINA, 1944 WP(C) NO. 29738 OF 2022 PETITIONER/S:
K.T. MANOJ KUMAR AGED 56 YEARS PROPRIETOR M/S. GAYATHRI INTERNATIONAL, TRIPPALUR, ERIMAYUR PALAKKAD , PIN - 678546 BY ADVS.
HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA RESPONDENT/S:
1 THE DEPUTY COMMISSIONER SPECIAL CIRCLE, STATE GST DEPARTMENT, GST COMPLEX.
PALAKKAD , PIN - 678001 2 THE DEPUTY COMMISSIONER (APPEALS) STATE GST DEPARTMENT.
GST COMPLEX PALAKKAD, PIN - 678001 3 THE DEPUTY COMMISSIONER STATE GST DEPARTMENT GST COMPLEX.
PALAKKAD , PIN - 678001 DR. THUSHARA JAMES, SR. GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30.09.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 29738 OF 2022 2 JUDGMENT
Petitioner has approached this Court, being aggrieved by the fact that recovery proceedings have been initiated against the petitioner (as is evident from Ext.P5) for recovery of amounts due under Ext.P1 order of assessment, when the Ext.P2 appeal along with the along with Ext.P3 application for condonation of delay of six days in filing the appeal and Ext.P4 application for stay are pending consideration before the 2nd respondent.
2. Learned counsel appearing for the petitioner submits that the issue on merits is covered in favour of the petitioner by Ext.P6 judgment.
3.
Heard the learned Senior Government Pleader also.
4. Having heard the facts and circumstances of the case, this writ petition is disposed of in the following manner:-
(i) The delay of six days in filing Ext.P2 appeal will stand condoned;
(ii) The 2nd respondent shall take up for consideration Ext.P4 application for stay filed in Ext.P2 appeal and take a decision thereon, after affording an opportunity of hearing to the petitioner, within a period of six weeks from the date of receipt
WP(C) NO. 29738 OF 2022 3 of a certified copy of this judgment;
(iii) Till such time as orders are passed on Ext.P4, all proceedings for recovery of amounts due under Ext.P1 shall be kept in abeyance;
(iv) I make it clear that I have not expressed any opinion on the merits of the matter and it will be open to the 2nd respondent to consider and dispose of the matter, in accordance with law.
Sd/- GOPINATH P.
JUDGE ajt
WP(C) NO. 29738 OF 2022 4 APPENDIX OF WP(C) 29738/2022 PETITIONER EXHIBITS Exhibit P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2019-20 DTD. 27-06-2022 Exhibit P2 COPY OF APPEAL FILED BEFORE THE 2ND RESPONDENT DTD,. 13-08-2022 Exhibit P3 COPY OF DELAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDFENT DTD.
13-08-2022 Exhibit P4 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 13-08-2022 Exhibit P5 COPY OF NOTICE IN FORM NO. 1 ISSUED BY THE 3RD RESPONDENT DTD. 05-08-2022 Exhibit P6 COPY OF JUDGMENT IN ST REV NO. 14/2020 OF THIS HON'BLE COURT DTD. 20-10-2020