Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR
MONDAY, THE 9TH DAY OF APRIL 2018 / 19TH CHAITHRA, 1940
WP(C).No. 12320 of 2018
PETITIONER(S)
M/S.I.T.I. LTD.,
KANJIKODE WEST, PALAKKAD,
REPRESENTED BY ITS FINANCE-IN-CHARGE,
SHRI.SIVANANDAN M.
BY ADVS.SRI.T.M.SREEDHARAN (SR.)
SRI.V.P.NARAYANAN
SMT.VANDANA MENON
SMT.DIVYA RAVINDRAN
RESPONDENT(S):
1. THE ASSISTANT COMMISSIONER OF STATE TAX,
STATE GST DEPARTMENT, SPECIAL CIRCLE, PALAKKAD-678001.
2. THE DEPUTY COMMISSIONER, DEPARTMENT OF COMMERCIAL
TAXES,
PALAKKAD-678001.
3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES,
PALAKKAD-678001.
4. THE ASSISTANT GENERAL MANAGER, STATE BANK OF INDIA,
PALAKKAD BRANCH (893), ENGLISH CHURCH ROAD,
PALAKKAD-678001.
R BY SR.GOVERNMENT PLEADER, SRI.V.K.SHAMSUDHEEN
R BY SRI.GEORGE THOMAS(MEVADA), SC, SBI
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09-04-2018,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 12320 of 2018 (L)
APPENDIX
PETITIONER(S)' EXHIBITS
EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER DATED 30-11-2017
ALONG WITH DEMAND NOTICE FOR THE ASST. YEAR
2013-14 PASSED BY THE FIRST RESPONDENT UNDER THE
CST ACT.
EXHIBIT P2 TRUE COPY OF ASSESSMENT ORDER DATED 30-11-2017
ALONG WITH DEMAND NOTICE FOR THE ASST. YEAR
2014-15 PASSED BY THE FIRST RESPONDENT UNDER THE
CST ACT.
EXHIBIT P3 TRUE COPY OF ASSESSMENT ORDER DATED 30-11-2017
ALONG WITH DEMAND NOTICE FOR THE ASST. YEAR
2015-16 PASSED BY THE FIRST RESPONDENT UNDER THE
CST ACT.
EXHIBIT P4 TRUE COPY OF MEMORANDUM OF APPEAL DATED
9-3-2018 FOR THE ASST.YEAR 2013-14 SUBMITTED BY
THE PETITIONER BEFORE THE 2ND RESPONDENT.
EXHIBIT P4(A) TRUE COPY OF STAY PETITION DATED 9-3-2018 FOR THE
ASST. YEAR 2013-14 SUBMITTED BY THE PETITIONER
BEFORE THE 2ND RESPONDENT.
EXHIBIT P4(B) TRUE COPY OF CONDONATION PETITION DATED
9-3-2018 FOR THE ASST. YEAR 2013-14 SUBMITTED BY
THE PETITIONER BEFORE THE 2ND RESPONDENT.
EXHIBIT P5 TRUE COPY OF MEMORANDUM OF APPEAL DATED
24-1-2018 FOR THE ASST.YEAR 2014-15 SUBMITTED BY
THE PETITIONER BEFORE THE 2ND RESPONDENT.
EXHIBIT P5(A) TRUE COPY OF THE STAY PETITION DATED 24-1-2018
FOR THE ASST.YEAR 2014-15 SUBMITTED BY THE
PETITIONER BEFORE THE 2ND RESPONDENT.
EXHIBIT P5(B) TRUE COPY OF CONDONATION PETITION DATED
24-1-2018 FOR THE ASST.YEAR 2014-15 SUBMITTED BY
THE PETITIONER BEFORE THE 2ND RESPONDENT.
EXHIBIT P6 TRUE COPY OF MEMORANDUM OF APPEAL DATED
24-1-2018 FOR THE ASST.YEAR 2015-16 SUBMITTED BY
THE PETITIONER BEFORE THE 2ND RESPONDENT.
EXHIBIT P6(A) TRUE COPY OF THE STAY PETITION DATED 24-1-2018
FOR THE ASST.YEAR 2015-16 SUBMITTED BY THE
PETITIONER BEFORE THE 2ND RESPONDENT.
EXHIBIT P6(B) TRUE COPY OF CONDONATION PETITION DATED
24-1-2018 FOR THE ASST.YEAR 2015-16 SUBMITTED BY
THE PETITIONER BEFORE THE 2ND RESPONDENT.
EXHIBIT P7 TRUE COPY OF REVENUE RECOVERY NOTICE IN FORM 1
AND 25 DATED 6-2-2018 ISSUED BY THE 3RD
RESPONDENT FOR THE ASST. YEAR 2013-14.
EXHIBIT P8 TRUE COPY OF REVENUE RECOVERY NOTICE IN FORM 1
AND 25 DATED 23-1-2018 ISSUED BY THE 3RD
RESPONDENT FOR THE ASST. YEAR 2014-15.
WP(C).No. 12320 of 2018 (L)
EXHIBIT P9 TRUE COPY OF REVENUE RECOVERY NOTICE IN FORM 1
AND 25 DATED 23-1-2018 ISSUED BY THE 3RD
RESPONDENT FOR THE ASST. YEAR 2015-16.
EXHIBIT P10 TRUE COPY OF INTIMATION DATED 3-4-2018 ISSUED BY
THE 4TH RESPONDENT BANK TO THE PETITIONER.
EXHIBIT P11 TRUE COPY OF LETTER DATED 3-4-2018 SUBMITTED BY
THE PETITIONER TO THE 4TH RESPONDENT BANK.
RESPONDENT'S EXHIBITS
:
NIL
//TRUE COPY//
SD/-
P.A. TO JUDGE
SKS
P.B.SURESH KUMAR, J.
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W.P.(C) No.12320 of 2018
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Dated this the 9th day of April, 2018
JUDGMENT Petitioner was a registered dealer under the Central Sales Tax Act. Exts.P1 to P3 are the assessment orders of the petitioner under the said statute for the year 2013-'14, 2014-'15 and 2015-'
16.Aggrieved by Exts.P1 to P3 assessment orders, the petitioner preferred Exts.P4, P5 and P6 appeals. There was a delay of 43 days in filing Ext.P4 appeal. Similarly, there was a delay of 14 days in filing Exts.P5 and P6 appeals also. Exts.P4(a), P5(a) and P6(a) are the applications preferred by the petitioner for stay in the aforesaid appeals. Likewise, Exts.P4(b) P5(b) and P6(b) are the applications preferred by the petitioner for condonation of delay in filing the aforesaid appeals. The grievance voiced by the petitioner in the writ petition concerns the delay on the part of the appellate authority in considering and passing orders on the applications for stay preferred by the petitioner as also the applications for condonation of delay filed
WPC No. 12320/2018 by the petitioner. It is alleged by the petitioner that steps have already been initiated for realisation of the amounts covered by Exts.P1 to P3 assessment orders. The petitioner, therefore, seeks appropriate directions in this regard in the writ petition.
2.Heard the learned counsel for the petitioner as also the learned Government Pleader. In so far as the delay in filing Exts.P4, P5 and P6 appeals is less than 100 days, I deem it appropriate to dispose of the writ petition directing the appellate authority to condone the delay in filing the appeals referred to above and pass orders on the applications for stay. This shall be done within two months from the date of receipt of a copy of this judgment. Needless to say that until orders are passed as directed above, all further proceedings for realisation of the amounts covered by Ext.P1 to P3 orders including proceedings pursuant to Ext.P10 notice shall be deferred. Ordered accordingly. P.B.SURESH KUMAR, JUDGE SKS
