Georgekutty N.P. vs. The Intelligence Officer (Ib)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL MONDAY, THE 10TH DAY OF FEBRUARY 2020 / 21ST MAGHA, 1941 WP(C).No.3542 OF 2020(P) PETITIONER: GEORGEKUTTY N.P. AGED 44 YEARS NARUKKIYIL HOUSE, POTHANIKKAD, KOOVALLOOR P.O.KOTHAMANGALAM, ERNAKULAM DISTRICT-686 671. BY ADV. SRI.K.J.ABRAHAM RESPONDENTS: 1 THE INTELLIGENCE OFFICER (IB) DEPARTMENT OF COMMERCIAL TAXES, MATTANCHERRY AT MINI STATION, ALUVA-683 101. 2 THE ASSISTANT COMMISSIONER (APPEALS), KERALA STATE GST DEPARTMENT, PERUMANNOOR P.O.ERNAKULAM-682 015. 3 DEPUTY TAHSILDAR, KOTHAMANGALAM TALUK, 4TH FLOOR, REVENUE TOWER, KOTHAMANGALAM, ERNAKULAM DISTRICT-686 666. DR.THUSHARA JAMES, GOVT.PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.3542 OF 2020(P) 2 JUDGMENT Dated this the 10th day of February 2020 The counsel for the petitioner submits that his client would be satisfied, in case an appropriate direction is issued to second respondent to decide the application for condonation of delay of 389 days in filing the appeal against Ext.P1 penalty order dated 16.11.2018. Without expressing any opinion on the merits of the matter, the writ petition is disposed of with a direction to the second respondent to decide the application for condonation of delay in accordance with law, after affording an opportunity of hearing to the petitioner. AMIT RAWAL JUDGE ACM/12.4.2020

WP(C).No.3542 OF 2020(P) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE PENALTY ORDER NO IBM-IV/IR-19/14-15 OR-23/18-19 DATED 16.11.2018 EXHIBIT P2OF THE MEMORANDUM IN FORM NO 29 DATED 4.1.2020 FOR THE 2013-14 EXHIBIT P3OF THE STAY PETITION IN FORM NO 30 DATED 4.1.2020 FOR THE YEAR 2013-14 EXHIBIT P4OF THE DELAY CONDONATION PETITION IN FORM NO 30 DATED 4.1.2020 EXHIBIT P5OF THE REVENUE RECOVERY NOTICE NO RRC 2020/353/07 DATED 29.1.2020