Hotel Raj Residency vs. Assistant Commissioner - Kerala High Court, 29 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 TUESDAY, THE 29TH DAY OF MAY 2018 / 8TH JYAISHTA, 1940 WP(C).No. 17365 of 2018 PETITIONER(S) : HOTEL RAJ RESIDENCY (ROTANA INN (P) LTD,) NH 47, KALLUVATHUKKAL, KOLLAM, PIN 691 578, REPRESENTED BY ITS MG. DIRECTOR SRI THYAGARAJAN.D BY ADVS.SRI.U.BALAGANGADHARAN SRI.V.JAYANANDAKUMAR RESPONDENT(S): 1. ASSISTANT COMMISSIONER, SPECIAL CIRCLE, STATE GST DEPARTMENT, KOLLAM, PIN 691 002. 2. DEPUTY COMMISSIONER (APPEALS), STAT GST DEPARTMENT, KOLLAM, PIN 691 002. 3. ASST. COMMISSIONER OF STATE TAX, GOODS AND SERVICE TAX DEPARTMENT, KOLLAM, PIN 691 002. 4. STATE OF KERALA, REPRESENTED BY SECRETARY (TAXES), THIRUVANANTHAPURAM. PIN 695 001. BY SR.GOVERNMENT PLEADER SRI.V.K.SHAMSUDEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29-05-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: DSV/- WP(C).No. 17365 of 2018 (U) APPENDIX PETITIONER(S)' EXHIBITS : EXHIBITP1 COPY OF THE ASSESSMENT ORDER DATED 3-3-2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2 COPY OF THE APPEAL MEMORANDUM DATED 16-5-18 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT AGAINST EXT.P1 ORDER. EXHIBIT P3 COPY OF THE PETITION DATED 16-5-18 FOR CONDONATION OF DELAY FILED IN EXT.P2 APPEAL BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P4 COPY OF THE PETITION DATED 16-5-18 TO STAY FILED IN EXT.P5 APPEAL BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P5 COPY OF NOTICE RRC NO.72/18-19 DATED 7-5-2018 ISSUED BY THE 3RD RESPONDENT. RESPONDENT (S)' EXHIBITS : NIL // TRUE COPY // P.A. TO JUDGE DSV/- P.B.SURESH KUMAR, J. ======================== W.P.(C) No.17365 of 2018 ======================== Dated this the 29th day of May, 2018

JUDGMENT Challenging Ext.P1 assessment order under the Kerala General Sales Tax Act (the Act), the petitioner preferred Ext.P2 appeal before the second respondent. There was a delay of 22 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 22 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.17365/18 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/30/5/18