M/S.Speed Enterprises vs. The State Tax Officer(Wc)
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR TUE AY, THE 15TH DAY OF OCTOBER 2019 / 23RD ASWINA, 1941 WP(C).No.27251 OF 2019 PETITIONER: M/S.SPEED ENTERPRISES, A.K.BUILDING, KALAMANDAPAM, PALAKKAD-678001, REPRESENTED BY ITS MANAGING PARTNER, RAJESH.D BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE STATE TAX OFFICER(WC) STATE GST DEPARTMENT, PALAKKAD-678001 2 THE DEPUTY COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD-678001 BY GOVERNMENT PLEADER DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15.10.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.27251 OF 2019 2 JUDGMENT Against Ext.P1 assessment order under the Kerala Value Added Tax Act for the assessment year 2014-2015, the petitioner has preferred Ext.P2 appeal, Ext.P3 delay condonation petition together with Ext.P4 stay petition before the 2nd respondent. 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 appearing for the petitioner and also the learned Government Pleader appearing for the respondents. Taking note of the fact that the delay occasioned in filing the appeal before the 2nd respondent is only 152 days, I deem it appropriate to condone the same and direct the 2nd respondent to consider and pass reasoned orders on Ext.P4 stay petition within a period of one month from the date of receipt of a copy of this judgment, after hearing the petitioner. Recovery steps 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 above and communicated to the petitioner. The petitioner shall produce a copy
WP(C).No.27251 OF 2019 3 of the writ petition together with a copy of this judgment, before the 2nd respondent, for further action. A.K.JAYASANKARAN NAMBIAR
JUDGE mns
WP(C).No.27251 OF 2019 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 DATED 31.08.2018 EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT 2014-15 DATED 02.10.2019 EXHIBIT P3 COPY OF DELAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 02.10.2019 EXHIBIT P4 COPY OF STAY PETITION FIELD BY THE PETITIONER BEFORE THE 2NDE RESPONDENT DATED 02.10.2019 RESPONDENTS EXHIBITS:NIL //// P.A 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.