Riyas vs. State Of Kerala - Kerala High Court, 06 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 WEDNESDAY, THE 6TH DAY OF JUNE 2018 / 16TH JYAISHTA, 1940 WP(C).No. 18562 of 2018 PETITIONER(S) RIYAS M.H AGED 36 YEARS, S/O.HASSAN, MAMMOOTTIL HOUSE, EDAVETTI P.O., THODUPUZHA, PROPRIETOR M/S REAL STORES. BY ADV.SRI.L.RAJESH NARAYAN RESPONDENT(S): 1. STATE OF KERALA REPRESENTED BY THE SECRETARY, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM.695 001. 2. COMMERCIAL TAX OFFICER DEPARTMENT OF COMMERCIAL TAXES, WADAKKANCHERY.680 513. 3. THE DEPUTY COMMISSIONER (APPEALS) STATE GST DEPARTMENT, THRISSUR.680 001. 4. DEPUTY TAHSILDAR (RR) THODUPUZHA.682 507. 5. VILLAGE OFFICER KARIKODE VILLAGE, THODUPUZHA.682 507. R BY SENIOR GOVERNMENT PLEADER SRI. V.K. SHAMSUDEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06-06-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 18562 of 2018 (U) APPENDIX PETITIONER(S)' EXHIBITS EXHIBIT P1 TRUE COPY OF THE ORDER DATED 14.3.2018. EXHIBIT P2 TRUE COPY OF THE ORDER DATED 30.6.2017. EXHIBIT P3 TRUE COPY OF THE DEMAND NOTICE DATED 30.6.17. EXHIBIT P4 TRUE COPY OF THE APPEAL. EXHIBIT P5 TRUE COPY OF THE STAY PETITION. EXHIBIT P6 TRUE COPY OF THE DELAY CONDONATION PETITION. EXHIBIT P7 TRUE COPY OF THE NOTICE U/S 7 DATED 13.5.18. EXHIBIT P8 TRUE COPY OF THE NOTICE U/S 34 DATED 13.5.18. EB ///TRUE COPY/// P.A. TO JUDGE P.B.SURESH KUMAR, J. ================== W.P.(C.) No.18562 of 2018 ---------------------------------------------- Dated this the 6th day of June, 2018

JUDGMENT Challenging Ext.P2 assessment order under the Kerala Value Added Tax Act, the petitioner preferred Ext.P4 appeal before the third respondent. There was a delay of 118 days in filing the appeal. Ext.P6 is the application preferred by the petitioner to condone 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.

Having regard to the facts and circumstances of the case, I deem it appropriate to dispose of the writ

W.P.(C) No.18562 of 2018 2 petition directing the appellate authority to consider the application preferred by the petitioner to condone the delay in filing the appeal. Ordered accordingly. This shall be done within one month from the date of receipt of a copy of the judgment. Needless to say that if the delay in filing the appeal is condoned, the appellate authority shall pass orders on the application for stay preferred by the petitioner also, within the aforesaid time limit. Needless also to say that further proceedings for realisation of the amounts covered by the order impugned in the appeal shall be deferred by the respondents concerned till orders are passed on the application to condone the delay in filing the appeal, or if the delay in filing the appeal is condoned, till orders are passed on the application for stay. P.B. SURESH KUMAR, EB JUDGE