M/S.Teekay Agencies vs. The Assistant Commissioner Of State Tax
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THUR AY ,THE 14TH DAY OF FEBRUARY 2019 / 25TH MAGHA, 1940 WP(C).No. 4422 of 2019 PETITIONER: M/S.TEEKAY AGENCIES, VALAYAMKULAM P O, KOKKUR - 679 591 REP. BY T.K. SAJU PROPRIETOR. BY ADVS. SRI.P.RAGHUNATH SRI.PREMJIT NAGENDRAN RESPONDENTS: 1 THE ASSISTANT COMMISSIONER OF STATE TAX, SPL. CIRCLE, STATE GST DEPT, MALAPPURAM 676 505. 2 THE VAT APPELLATE TRIBUNAL, ADDL.BENCH, KOZHIKODE - 673 032. 3 THE INSPECTING ASSISTANT COMMISSIONER OF STATE TAX, STATE GST DEPT., MALAPPURAM - 676 505. BY GOVERNMENT PLEADER DR. THUSHARA JAMES. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14.02.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
2 WP(C).No. 4422 of 2019 JUDGMENT The petitioner, an assessee under the Central Sales Tax Act ('CST Act') on the rolls of the 1st respondent, questioned the Ext.P1 assessment order, before the Appellate authority, who rejected it. Later, the petitioner approached the 2nd respondent with second appeal. The petitioner has also filed a stay petition besides a delay condonation petition along with second appeal. The delay is said to be 364 days. The petitioner complains that before the appellate forum could consider its interlocutory applications, the respondent authority is taking coercive steps.
This Court, after hearing the learned counsel on either side, disposes of this writ petition holding that the 2nd respondent may consider the interlocutory applications, including the delay condonation petition, at the earliest and pass orders, possibly, within one month. DAMA SESHADRI NAIDU JUDGE SKA
3 WP(C).No. 4422 of 2019 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 PHOTOCOPY OF ASSESSMENT ORDER FOR THE YEAR 2014.15 DT 30.12.2016. EXHIBIT P2 PHOTOCOPY OF APPELLATE ORDER IN VATA NO.400/2017 DT. 29.11.2017 FOR THE YEAR 2014. 15. EXHIBIT P3 PHOTOCOPY OF THE APPEAL FILED FOR THE YEAR 2014.15 BEFORE SECOND RESPONDENT. EXHIBIT P4 PHOTOCOPY OF THE APPLICATION FOR CONDONATION FOR DELAY FILED ALONG WITH EXT P3. EXHIBIT P5 PHOTOCOPY OF THE APPLICATION FOR STAY FILED ALONG WITH EXT P3. EXHIBIT P6 COPY OF RR NOTICE DATED.16.12.2017 RESPONDENT'S/S EXHIBITS: NIL //// PA 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.