S.Vijayan vs. The State Tax Officer (Works Contract) - Kerala High Court, 30 May 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 30TH DAY OF MAY 2018 / 9TH JYAISHTA, 1940 WP(C).No. 17658 of 2018 PETITIONER(S) S.VIJAYAN, VIJAYA BHAVAN, KUREEPUZHA, PERINAD, KOLLAM. BY ADV.SRI.S.ANIL KUMAR (TRIVANDRUM) RESPONDENT(S): 1. THE STATE TAX OFFICER (WORKS CONTRACT), STATE GST DEPARTMENT, ASRAMOM, KOLLAM-691002. 2. THE DEPUTY COMMISSIONER (APPEALS), STATE GST DEPARTMENT, ASRAMOM, KOLLAM-691002. R BY SR.GOVERNMENT PLEADER, SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30-05-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 17658 of 2018 (F) APPENDIX PETITIONER(S)' EXHIBITS EXHIBIT P1 COPY OF ASSESSMENT ORDER DATED 11-12-2017 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16. EXHIBIT P2 COPY OF APPEAL MEMORANDUM AGAINST EXT.P1. EXHIBIT P3 COPY OF PETITION FOR CONDONING DELAY FILED IN EXT.P2 APPEAL. EXHIBIT P4 COPY OF STAY PETITION FILED IN EXT. P2 APPEAL. RESPONDENT'S EXHIBITS : NIL //TRUE COPY// SD/- P.A. TO JUDGE SKS P.B.SURESH KUMAR, J. ======================== W.P.(C) No.17658 of 2018 ======================== Dated this the 30th day of May, 2018

JUDGMENT Challenging Ext.P1 assessment order under the Kerala Value Added Tax Act (the Act), the petitioner preferred Ext.P2 appeal before the second respondent. There was a delay of 49 days in filing the appeal. Ext.P3 is the application preferred by the petitioner for condoning the delay in filing the appeal and Ext.P4 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 49 days, having regard to the peculiar facts of this case, I deem it appropriate to dispose of the writ petition directing the W.P.(C) No.17658/18 2 appellate authority to condone the delay in filing the appeal and pass orders on the application for stay, within one month 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 DSV/31/5/18