Sanifkhan vs. The State Of Kerala - Kerala High Court, 26 September 2019

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR THUR AY, THE 26TH DAY OF SEPTEMBER 2019 / 4TH ASWINA, 1941 WP(C).No.25750 OF 2019(P) PETITIONER: SANIFKHAN, M/S ALBARKA TRADERS, KP VII/173(A) KANJIRAPPAALLY KOTTAYAM-686507 BY ADVS. DR.K.P.PRADEEP SRI.SANAND RAMAKRISHNAN SRI.T.T.BIJU SRI.K.P.KESAVAN NAIR SMT.T.THASMI RESPONDENTS: 1 THE STATE OF KERALA, REPRESENTED BY ITS SECRETARY (TAXES) GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695001 2 THE STATE TAX OFFICER, KERALA SGST DEPARTMENT, PONKUNNAM, PONKUNNAM P.O KOTTAYAM-686506 3 DEPUTY COMMISSIONER(APPEALS), DEPARTMENT OF COMMERCIAL TAXES KERALA STATE GST DEPARTMENT KOYYAYAM, PUBLIC LIBRARY BUILDINGS SASTHRI ROAD,KOTTAYA,-686001 4

COMMISSIONER OF KERALA STATE GST , KERALA STATE GST DEPARTMENT, TAX TOWERS, KILLIPALAM KARAMANA P.O, THIRUVANANTHAPURAM-695002 BRANCH MANAGER,SOUTH INDIAN BGANK LTD, KANJIRAPALLY BRANCH, KOLLAMKULAM TOWER, KURISINKAL, KANJIRAPALLY KOTTAYAM-686507 BY GOVERNMENT PLEADER SMT.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26.09.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.25750 OF 2019(P) 2 JUDGMENT Against Ext.P1 series of assessment orders under the Kerala Value Added Tax Act, the petitioner has preferred Ext.P2 series of appeals, Ext.P3 series of delay condonation petitions together with Ext.P4 series of stay petitions before the 3rd respondent. Ext.P5 is an intimation from the bank to the petitioner regarding a prohibitory order that is received from the Department. The limited prayer of the petitioner is for a direction to the 3rd 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 3rd respondent is only 260 days, I deem it appropriate to condone the same and direct the 3rd respondent to consider and pass reasoned orders on Ext.P4 series of stay petitions

WP(C).No.25750 OF 2019(P) 3 within a period of one month from the date of receipt of a copy of this judgment, after hearing the petitioner. It is made clear that, till such time as orders are passed by the 3rd respondent in the stay petitions as directed above and the order communicated to the petitioner recovery steps including steps pursuant to the prohibitory order issued by the Department as indicated in Ext.P5 communication shall not be pursued against the petitioner. The petitioner shall produce a copy of the writ petition together with a copy of this judgment, before the 3rd respondent, for further action. A.K.JAYASANKARAN NAMBIAR

JUDGE mns

WP(C).No.25750 OF 2019(P) 4 APPENDIX PETITIONERS EXHIBITS EXHIBIT -P1OF THE ASSESSMENT ORDER NO.32050818178/2012- 13 DATED 01-07-2018 ISSUED BY THE 2ND RESPONDENT EXHIBIT -P1(A)OF THE ASSESSMENT ORDER NO.32050818178/2012- 13 DATED 30-07-2018 ISSUED BY THE 2ND RESPONDENT EXHIBIT P2-OF APPEAL DATED 15.07.2019 FOR THE YEAR ASSESSMENT 2012-13 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT EXHIBIT P2(A)-OF THE APPEAL DATED 15.07.2019 FOR THE ASSESSMENT YEAR 2015-16 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT EXHIBIT P3: TRUE C0OPY OF THE PETITION TO CONDONE THE DELAY DATED 15.07.2019 IN EXT.P2 APPEAL FILED AND PENDING BEFORE THE 3RD RESPONDENT EXHIBIT P3(A): TRUE C0OPY OF THE PETITION TO CONDONE THE DELAY DATED 15.07.2019 IN EXT.P2(A) APPEAL FILED AND PENDING BEFORE THE 3RD RESPONDENT EXT.P4:OF THE STAY APPLICATION IN EXT.P2 APPEAL DATED 15.07.2019 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT EXT.P4(A):OF THE STAY APPLICATION IN EXT.P2(A) APPEAL DATED 15.07.2019 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT EXT.P5:OF THE NOTICE NO BR/GEN/35/19-20 DATED 10.07.2019 ISSUED BY THE 5TH RESPONDENT RESPONDENTS EXHIBITS:NIL //// P.A TO JUDGE