Abraham K. Thomas vs. Kvat Appellate Tribunal

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WP(C)/14077/2018HC KeralaGSTCNR KLHC01045665201820 April 2018Bench: HONOURABLE MR. JUSTICE SHAJI P.CHALY3 pages

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Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE SHAJI P.CHALY FRIDAY, THE 20TH DAY OF APRIL 2018 / 30TH CHAITHRA, 1940 WP(C).No. 14077 of 2018 PETITIONER: ABRAHAM K. THOMAS, KARIMKUTTIYIL HOUSE, ANGADI P.O., RANNI, PATHANAMTHITTA. BY ADVS.SRI.PHILIP J.VETTICKATTU SRI.VINEETH KURIAKOSE RESPONDENT(S): 1. KVAT APPELLATE TRIBUNAL, ADDITIONAL BENCH, THIRUVANANTHAPURAM - 695 001, REPRESENTED BY ITS SECRETARY. 2. THE DEPUTY COMMISSIONER (APPEALS) II, KERALA STATE GST DEPARTMENT, KOLLAM -691 001. 3. THE COMMERCIAL TAX OFFICER (WC), COMMERCIAL TAXES, PATHANAMTHITTA - 689 645. BY GOVERNMENT PLEADER SMT.JASMIN.M.M. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20-04-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts 21/4/2018 WP(C).No. 14077 of 2018 (H) APPENDIX PETITIONER(S)' EXHIBITS EXHIBIT P1 TRUE COPY OF THE PROCEEDINGS OF THE 3RD RESPONDENT DATED 22.11.2013 FOR THE PERIOD 2008-2009. EXHIBIT P2 TRUE COPY OF THE FIRST APPELLATE ORDER DT. 11.12.2015 PARTLY ALLOWING THE APPEAL. EXHIBIT P3 TRUE COPY OF THE MODIFIED ORDER DATED 30.04.2016 PASSED BY THE 3RD RESPONDENT. EXHIBIT P4 TRUE COPY OF ORDER DT. 13.06.2017 PASSED BY THE 2ND RESPONDENT DISMISSING THE APPEAL FILED AGAINST EXT.P3. EXHIBIT P5 TRUE COPY OF APPEAL PREFERRED BY THE PETITIONER AGAINST EXT.P4 BEFORE THE 1ST RESPONDENT WITH CHALLAN SHOWING PAYMENT OF FEE. EXHIBIT P6 TRUE COPY OF PETITION TO CONDONE THE DELAY IN FILING EXT.P5 APPEAL. EXHIBIT P7 TRUE COPY OF PETITION TO ADVANCE THE CASE FOR HEARING FILED ALONG WITH EXT. P5 APPEAL. EXHIBIT P8 TRUE COPY OF PETITION TO STAY THE REALIZATION OF THE ALLEGED DEMAND FILED ALONG WITH EXT.P5 APPEAL. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A.TO JUDGE sts 21/4/2018 SHAJI P. CHALY, J. -------------------------------------------------- W.P.(C) No. 14077 of 2018 -------------------------------------------------- Dated this the 20th day of April, 2018

J U D G M E N T Aggrieved by Ext.P1 order of regular assessment, Ext.P3 order of modified assessment and Ext.P4 order passed by the appellate authority, the petitioner submitted Ext.P5 second appeal before the first respondent tribunal, which is pending consideration. He seeks direction for an early disposal of Ext.P8 stay application pending along with the appeal as also Ext.P6 delay condonation petition. 2.Having regard to the facts and circumstances of the case, there will be a direction to the first respondent to consider Ext.P6 delay condonation petition at the earliest possible time and at any rate within a month from the date of receipt of a copy of this judgment. If the petitioner is successful in the said venture, then, Ext.P8 application shall be considered by the first respondent at the earliest possible time and at any rate within a month thereafter. Till such time, the coercive action, if any, contemplated shall be kept in abeyance. The writ petition is disposed of as above. SHAJI P. CHALY

JUDGE bka/20.04.18

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