Oceanus Dwellings PVT. LTD vs. The State Tax Officer -1 (Wc)
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.M.BADAR THUR AY, THE 15TH DAY OF JULY 2021 / 24TH ASHADHA, 1943 WP(C) NO. 14080 OF 2021 PETITIONER: M/S. OCEANUS DWELLINGS PVT. LTD PRIYADARSHINI NAGAR, PUTHUR, PALAKKAD, REPRESENTED BY K.A.FRANCIS, REGIONAL MANAGER BY ADVS. HARISANKAR V. MENON MEERA V.MENON RESPONDENTS: THE STATE TAX OFFICER -1 (WC) STATE GST DEPARTMENT, PALAKKAD – 678001 THE DEPUTY COMMISSIONER(APPEALS), STATE GST DEPARTMENT, TAX TOWERS, PALAKKAD-678001 OTHER PRESENT: SPL GP TAX,SMT.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15.07.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 14080 OF 2021 2 JUDGMENT Heard the learned Government Pleader takes notice for both the respondents.
The petitioner is challenging the order at Ext.P3 by which, the appeal filed by him way back in the year 2012 in respect of the assessment year 2011-12 came to be dismissed for want of prosecution as well as for shortage of KLBF.
The learned counsel for the petitioner submits that the petitioner was prevented by sufficient cause in not appearing before the appellate authority and he was not aware of the shortage of KLBF. If there was deficit in payment of the KLBF, the appellate authority ought to have noticed the petitioner by raising necessary objection.
The learned Government Pleader opposed the petition by submitting that the petitioner must approach the appellate authority by moving necessary application. I have considered the submissions so advanced. The appeal was dismissed for want of prosecution as well as due to shortage of KLBF, but the petitioner can very well apply for restoration of appeal along with payment of the deficit KLBF. In this view of the matter, the petition is
WP(C) NO. 14080 OF 2021 3 disposed of with a direction to the 2nd respondent that if the petitioner applies of restoration of appeal by payment of shortage of KLBF, the said application should be decided as per law expeditiously. N A.M.BADAR JUDGE
WP(C) NO. 14080 OF 2021 4 APPENDIX OF WP(C) 14080/2021 PETITIONER EXHIBITS Exhibit P1 COPY OF THE ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12 Exhibit P2 COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT Exhibit P3 COPY OF THE ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12 //// PA to Judge
Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.