Sirajudeen M vs. The Commercial Tax Officer - Kerala High Court, 22 June 2018

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR FRIDAY, THE 22ND DAY OF JUNE 2018 / 1ST ASHADHA, 1940 WP(C).No. 20718 of 2018 PETITIONER(S) SIRAJUDEEN M., PROPRIETOR, MASS TRADE LINKS, THEKKEMURI, SOORANAD P.O, KOLLAM DIST-PIN 690 522. BY ADVS.SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL RESPONDENT(S): 1. THE COMMERCIAL TAX OFFICER, KARUNAGAPPALLY, KOLLAM DISTRICT 690 544. 2. THE DEPUTY COMMISSIOENR(APPEALS), STATE GST DEPARTMENT, ASRAMON, KOLLAM 691 002 3. THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ADDL. BENCH, SASTATHAMNGALM, THIRUVANANTHAPURAM 695 010. R BY SENIOR GOVERNMENT PLEADER SRI.V.K.SHAMSUDEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22-06-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 20718 of 2018 (L) APPENDIX PETITIONER(S)' EXHIBITS EXHIBIT P1 COPY OF ASSESSMENT ORDER DATED 14-10-2016 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 EXHIBIT P2 COPY OF ORDER DATED 29-12-2017 ISSUED BY THE 2ND RESPONDENT EXHIBIT P3 COPY OF APPEAL MEMORANDUM AGAIST EXT.P2 EXHIBIT P4 COPY OF PETITION FOR CONDONING DELAY FILED IN EXT.P3 APPEAL EXHIBIT P5 COPY OF STAY PETITION FILED IN EXT.P3 APPEAL. RESPONDENT'S EXHIBITS: NIL ---------------------- TRUE COPY PA TO JUDGE Scl. P.B. SURESH KUMAR, J. ------------------------------------- W.P.(C) No. 20718 of 2018 -------------------------------------- Dated this the 22nd day of June, 2018

JUDGMENT Challenging Ext.P2 appellate order under the Kerala Value Added Tax Act, the petitioner preferred Ext.P3 appeal before the Kerala Value Added Tax Appellate Tribunal. There was a delay of 45 days in filing the appeal. Ext.P4 is the application preferred by the petitioner for condoning the delay in filing the appeal and Ext.P5 is the application preferred by the petitioner in the appeal for stay. It is stated that proceedings have already been initiated for realisation of the amounts covered by the order impugned in the appeal. The grievance of the petitioner, in the circumstances, concerns the delay in disposing of the appeal.

Heard the learned counsel for the petitioner as also the learned Government Pleader. Since the delay in filing the appeal is only 45 days, having regard to the peculiar facts of this case, I deem it W.P.(C) No. 20718 of 2018 -2- appropriate to dispose of the writ petition directing the Tribunal to condone the delay in filing the appeal and pass orders on the application for stay, within six weeks from the date of receipt of a copy of this judgment. Ordered accordingly. Needless to say that till orders are passed on the application for stay, further proceedings for realization of the amounts covered by the order impugned in the appeal shall be deferred by the respondents concerned. P.B. SURESH KUMAR JUDGE Scl/22.06.2018