BharatTaxGST

Vasu.V.V vs. State Of Kerala

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WP(C)/17857/2019HC KeralaGSTCNR KLHC01045666201901 July 2019Bench: HONOURABLE MR.JUSTICE S.V.BHATTI5 pages
AI SummaryAllowed

Facts

The petitioner filed appeals against assessment orders for the years 2014-15 and 2015-16 with a delay of 353 days, along with petitions to condone the delay and stay applications. The petitioner sought a High Court direction for the appellate authority to consider these pending applications.

Held

The High Court directed the 4th respondent (Deputy Commissioner (Appeals)) to consider and dispose of the delay condonation petitions (Exts.P3 and P3(a)) expeditiously, preferably within two months from the date of receiving a copy of the judgment.

Key Issues

Whether the appellate authority should be directed to expeditiously consider the petitioner's pending delay condonation and stay petitions related to appeals against assessment orders.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI MONDAY, THE 01ST DAY OF JULY 2019 / 10TH ASHADHA, 1941 WP(C).No.17857 of 2019 PETITIONER/S: VASU.V.V PROPRIETOR M/S. GEETHANJALI TRADING CO., VAYALAVALAPPIL HOUSE, CHALISSERY , PALAKKAD 679 536 BY ADVS. DR.K.P.PRADEEP SMT.NEENA ARIMBOOR SMT.T.THASMI SRI.K.P.KESAVAN NAIR SRI.SANAND RAMAKRISHNAN SRI.T.T.BIJU RESPONDENT/S: 1 STATE OF KERALA REPRESENTED BY ITS SECRETARY (TAXES), GOVERNMENT SECRETARIAT , THIRUVANANTHAPURAM 695 001. 2 STATE TAX OFFICER, DEPARTMENT OF STATE GOODS AND SERVICE TAX, WADAKKANCHERY, PALAKKAD 678 014. 3 THE DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD 678 014. 4 THE DEPUTY COMMISSIONER (APPEALS), KERALA STATE GST DEPARTMENT/ DEPARTMENT OF COMMERCIAL TAXES, TAX COMPLEX, POOTHOLE, THRISSUR 680 004. 5 AXIS BANK LIMITED,D-NO VA-409/09-10 BLOCK NO. 18-A, B MALL THRISSUR ROAD, KUNNAMKULAM, THRISSUR 680 503, REPRESENTED BY ITS BRANCH MANGER. WP(C).No.17857 of 2019 2 6 FEDERALA BANK LIMITED PERUMPILAVU MAIN ROAD, KARIKKOD P.O., PERUMPILAVU, THRISSUR 680 519, REPRESENTED BY ITS SENIOR MANGER. BY DR. THUSHARA JAMES, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01.07.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.17857 of 2019 3

JUDGMENT Heard Dr. K.P. Pradeep, the petitioner's counsel and Dr.Thushara James, the learned Government Pleader.

2.

The petitioner prays for a direction to the fourth respondent to consider and dispose of Exts.P3 and P3(a) delay petitions (353 days' delay) and Exts.P4 and P4(a) stay petitions expeditiously.

3.

Having regard to the circumstances of the case the writ petition is disposed of, directing the 4th respondent to consider and dispose of Ext.P3 and P3(a) delay petitions as expeditiously as possible, preferably within two months from the date of receipt of a copy of this judgment. S.V. BHATTI JUDGE ajt

WP(C).No.17857 of 2019 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO. 32081367194/2014-15 DATED 15.2.2018 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P1(a)OF THE ASSESSMENT ORDER NO. 32081367194/2015-16 DATED 15.2.2018 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P2OF APPEAL DATED 23.4.2019 FOR THE YEAR ASSESSMENT 2014-15 FILED BY THE PETITIONER AND NOW PENDING BEFORE THE 4TH RESPONDENT. EXHIBIT P2 (a)OF APPEAL DATED 23.4.2019 FOR THE YEAR ASSESSMENT 2015-16 FILED BY THE PETITIONER AND NOW PENDING BEFORE THE 4TH RESPONDENT. EXHIBIT P3OF THE PETITION TO CONDONE THE DELAY DATED 2.5.2019 IN EXT P2 APPEAL FILED AND PENDING BEFORE THE 4TH RESPONDENT. EXHIBIT P3(a)OF THE PETITION TO CONDONE THE DELAY DATED 2.5.2019 IN EXT P2 (a) APPEAL FILED AND PENDING BEFORE THE 4TH RESPONDENT. EXHIBIT P4OF THE STAY APPLICATION IN EXT. P2 APPEAL DATED 23.4.2019 FIELD BY THE PETITIONER BEFORE THE 4TH RESPONDENT. EXHIBIT P4(a)OF THE STAY APPLICATION IN EXT. P2 (a) APPEAL DATED 23.4.2019 FIELD BY THE PETITIONER BEFORE THE 4TH RESPONDENT. EXHIBIT P5OF THE NOTICE DATED 26.3.2019 ISSUED BY AUTHORISED SIGNATORY, AXIS BANK LIMITED, KUNNAMKULAM BRANCH TO THE PETITIONER EXHIBIT P5(a)OF NOTICE DATED 26.3.2019 ISSUED BY SENIOR MANAGER, FEDERAL BANK LIMITED, PERUMPILAVU BRANCH, THRISSUR.

WP(C).No.17857 of 2019 5 EXHIBIT P6OF THE JUDGMENT DATED 27.5.2019 IN WPC 14495 OF 2019

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.