Sal V. vs. The Deputy Commissioner Of State Tax
Held
The High Court recorded the Government Pleader's assurance that an order would be passed by the respondent authorities. Consequently, the writ petition was closed, reserving the petitioner's liberty to pursue further remedies in accordance with law.
Facts
The petitioner's goods (rubber wood) were subjected to a notice by the Assistant Sales Tax Officer, leading to a hearing on 11/10/2021. Despite the hearing, the respondent authorities had not yet passed a final order, prompting the petitioner to approach the High Court.
Key Issues
The key legal issue was the delay by the tax authorities in passing a final order after conducting a hearing in response to a notice issued to the petitioner.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS WEDNESDAY, THE 13TH DAY OF OCTOBER 2021 / 21ST ASWINA, 1943 WP(C) NO. 19335 OF 2021 PETITIONER: SAL V., AGED 49 YEARS S/O. LATE VASUDEVAN, ERAMBATHU HOUSE, VADASSERY, KOTTAPPADY P.O., ERNAKULAM-686692. BY ADV BEPIN VIJAYAN RESPONDENTS: 1 THE DEPUTY COMMISSIONER OF STATE TAX, SALES TAX COMPLEX BUILDING, IIIRD FLOOR, JAWAHAR NAGAR COLONY, ERANHIPALAM P.O., KOZHIKODE-673006. 2 ASSISTANT SALES TAX OFFICER, 24 X 7, MOBILE SQUAD NO.III, STATE GST DEPARTMENT, KOZHIKODE. OTHER PRESENT: DR.THUSHARA JAMES-SR GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.10.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 19335 OF 2021 2 BECHU KURIAN THOMAS, J ................................................ W.P.(C) NO. 19335 OF 2021 …........................................ Dated this the 13 th day of october, 2021 JUDGMENT The learned counsel for the petitioner submitted that pursuant to the proceedings before this Court, on 28-09-2021 the 2nd respondent heard the petitioner on 11/10/2021. However, till
The judgment continues below.
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