Jayam Sand And Gravels (P) LTD vs. The State Tax Officer-11 - Kerala High Court, 28 March 2019

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI THUR AY ,THE 28TH DAY OF MARCH 2019 / 7TH CHAITHRA, 1941 WP(C).No. 9531 of 2019 PETITIONER/S: M/S JAYAM SAND AND GRAVELS (P) LTD KADAMBODE, PADY P.O.KODALY, THRISSUR- 680 699 REPRESENTED BY ITS MANAGING PARTNER JOVY.C.V. BY ADVS. SRI.P.N.DAMODARAN NAMBOODIRI SHRI. HRITHWIK D. NAMBOOTHIRI RESPONDENT/S: 1 THE STATE TAX OFFICER-11 STATE GST DEPARTMENT, IRINJALAKKUDA-680 125 2 THE DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, POOTHOLE, THRISSUR- 680 004. 3 THE ASSISTANT COMMISSIONER, STATE GST DEPARTMENT, IRINJALAKKUDA-680 125 SRI. C.K.GOVINDAN, SR.GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28.03.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No. 9531 of 2019 - 2- JUDGMENT Heard Sri.P.N.Damodaran Namboodiri, the learned counsel for the petitioner and Sri.C.K.Govindan, the learned Senior Government Pleader.

The petitioner prays for a direction to the second respondent to consider and dispose of Exts.P3, P3A and P3B delay petitions and Exts.P4, P4A and P4B stay petitions expeditiously.

Having regard to the circumstances of the case, the writ petition is disposed of directing the second respondent to consider and dispose of Exts.P3, P3A and P3B delay petitions within three months and Exts.P4, P4A and P4B stay petitions as expeditiously as possible, preferably within two months from the date of receipt of a copy of this judgment. In the meantime the recovery proceedings are stayed for one month from today. S.V.BHATTI JUDGE Ac

WP(C).No. 9531 of 2019 - 3- APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE ASSESSEMENT ORDER NO 32080965456/2012-13 DATED 2.2.2018 FOR THE YEAR 2012-13 U/S 25(1) OF KVAT ACT ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER EXHIBIT P1 AOF THE ASSESSEMENT ORDER NO 32080965456/2013-14 DATED 2.2.2018 FOR THE YEAR 2013-14 U/S 25(1) OF KVAT ACT ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER EXHIBIT P1 B AOF THE ASSESSEMENT ORDER NO 32080965456/2014-15 DATED 2.2.2018 FOR THE YEAR 2014-15 U/S 25(1) OF KVAT ACT ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER EXHIBIT P2OF THE FIRST APPEAL DATED 22.3.2019 FOR THE YEAR 2012-13 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT P2 AOF THE FIRST APPEAL DATED 22.3.2019 FOR THE YEAR 2013-14 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT P2 BOF THE FIRST APPEAL DATED 22.3.2019 FOR THE YEAR 2014-15 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT P3OF THE DELAY CONDONATION PETITION DATED 22.3.2019 FOR THE YEAR 2012-13 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT P3 AOF THE DELAY CONDONATION PETITION DATED 22.3.2019 FOR THE YEAR 2013-14 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT P3 BOF THE DELAY CONDONATION PETITION DATED 22.3.2019 FOR THE YEAR 2014-15 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT P4OF THE STAY PETITION DATED 22.3.2019 FOR THE YEAR 2012-13 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT

WP(C).No. 9531 of 2019 - 4- EXHIBIT P 4AOF THE STAY PETITION DATED 22.3.2019 FOR THE YEAR 2013-14 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT P 4(B)OF THE STAY PETITION DATED 22.3.2019 FOR THE YEAR 2014-15 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT / //// PA TO JUDGE

CONTINUED AT PAGE NO.5

WP(C).No. 9531 of 2019 - 5-

The operative portion of the judgment dated 28.03.2019 in W.P.(C) No.9531/2019 is corrected as follows" " Having regard to the circumstances of the case, the writ petition is disposed of directing the second respondent to consider and dispose of Exts.P3, P3A and P3B delay petitions and Exts.P4, P4A and P4B stay petitions as expeditiously as possible, preferably within three months from the date of receipt of a copy of this judgment. The recovery proceedings are stayed for three months from today." Correction is made as per the order dated 11/04/2019 in W.P.(C)No. 9531/2019. Joint