Konkan Storage Systems (Kochi) PVT.LTD. vs. The State Tax Officer
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR WEDNE AY, THE 16TH DAY OF OCTOBER 2019 / 24TH ASWINA, 1941 WP(C).No.27419 OF 2019(B) PETITIONER: KONKAN STORAGE SYSTEMS (KOCHI) PVT.LTD. PLOT NO.64,65,66, A2 AREA, SOUTH END RECLAMATION, MATSYAPURI, WILLINGTON ISLAND, COCHIN-682 029, REPRESENTED BY ITS CHIEF MANAGER. BY ADVS.SRI.R.MURALEEDHARAN SMT.ANNIE GEORGE RESPONDENTS: 1.THE STATE TAX OFFICER SECOND CIRCLE – MATTANCHERRY, STATE GST DEPARTMENT, MATTANCHERY, COCHIN, PIN – 682 002. 2.THE DEPUTY COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM, PIN – 682 015. 3.THE INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, TAX COMPLEX, MATTANCHERRY, PIN – 682 002. BY SMT.THUSHARA JAMES, GOVT. PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16.10.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C).No.27419/2019 : 2 : J U D G M E N T Against Ext.P1 assessment order under the KVAT Act, for the assessment year 2013-14, the petitioner has preferred Ext.P2 appeal together with Ext.P3 stay petition and Ext.P4 delay condonation petition before the 2nd respondent. Ext.P5 is the demand notice. The limited prayer of the petitioner is for a direction to the 2nd respondent to consider and pass orders on the stay petition and to keep in abeyance recovery steps, in the meanwhile.
I have heard the learned counsel for the petitioner as also the learned Government Pleader for the respondents. Taking note of the fact that the delay occassioned in filing the appeal before the 2nd respondent is only 196 days, I deem it appropriate to condone the delay, and dispose the writ petition, by directing the 2nd respondent to consider and pass reasoned orders on Ext.P3 stay petition within a period of one month from the date of receipt of a copy of this judgment, after hearing the petitioner.
W.P.(C).No.27419/2019 : 3 : Recovery steps, pursuant to Ext.P5 demand notice, for recovery of amounts confirmed against the petitioner by Ext.P1 assessment order, shall be kept in abeyance till such time as orders are passed by the 2nd respondent, as directed, and communicated to the petitioner. The petitioner shall produce a copy of the writ petition together with a copy of this judgment, before the 2nd respondent, for further action. A.K.JAYASANKARAN NAMBIAR JUDGE prp/16/10/19
W.P.(C).No.27419/2019 : 4 : APPENDIX PETITIONER'S EXHIBITS: EXT.P1: COPY OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14, DATED 01.11.2018. EXT.P2: COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT AGAINST EXT.P1 ORDER, DT. 12.06.2019. EXT.P3: COPY OF THE APPLICATION FOR STAY FILED BEFORE THE 2ND RESPONDENT DATED 12.06.2019 ALONG WITH EXT.P2 APPEAL. EXT.P4: COPY OF THE INTERLOCUTORY APPLICATION TO CONDONE DELAY FILED BY THE PETITIONER, DATED 12.6.2019. EXT.P5: COPY OF THE DEMAND NOTICE SERVED ALONG WITH EXT.P1 ORDER, DATED 1.11.2018. RESPONDENTS EXHIBITS: NIL. //// P.S. 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.