Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR
THURSDAY, THE 8TH DAY OF FEBRUARY 2018 / 19TH MAGHA, 1939
WP(C).No. 4407 of 2018
PETITIONER
M/S . AMITY ROCK PRODUCTS PVT. LTD.,
IX/376, THOTTATHUMKUZHY, CHUNKAPPARA P.O.,
PATHANAMTHITTA, REPRESENTED BY ITS MANAGING DIRECTOR,
ABRAHAM K. THOMAS.
BY ADVS.SRI.PHILIP J.VETTICKATTU
SRI.VINEETH KURIAKOSE
RESPONDENTS:
1. KVAT APPELLATE TRIBUNAL,
ADDITIONAL BENCH, THIRUVANANTHAPURAM-695001,
REPRESENTED BY ITS SECRETARY.
2. THE DEPUTY COMMISSIONER (APPEALS) II,
KERALA STATE GST DEPARTMENT, KOLLAM-691001.
3. THE COMMERCIAL TAX OFFICER (WC),
COMMERCIAL TAXES, PATHANAMTHITTA-689645.
BY GOVERNMENT PLEADER:SRI.V.K.SHAMSUDHEEN
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08-02-2018,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 4407 of 2018 (A)
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 MODIFIED ORDER DATED 30.4.2016
PASSED BY THE 3RD RESPONDENT.
EXHIBIT P4 TRUE COPY OF ORDER DT. 29.7.2017 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//
PA TO JUDGE
rsr
P.B.SURESH KUMAR, J.
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W.P.(C).No.4407 of 2018
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Dated this the 8th day of February, 2018
JUDGMENT Challenging Ext.P2 appellate order under the Kerala Value Added Tax Act, the petitioner preferred Ext.P5 appeal before the Kerala Value Added Tax Appellate Tribunal. There was a delay of 10 days in filing the appeal. Ext.P6 is the application preferred by the petitioner for condoning the delay in filing the appeal and Ext.P8 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.
2.Heard the learned counsel for the petitioner as also the learned Government Pleader.
W.P.(c).No.4407 of 2018 : 2 : Since the delay in filing the appeal is only 10 days, having regard to the peculiar facts of this case, I deem it 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 rsr
