S. Retnamma vs. State Tax Officer - Kerala High Court, 05 March 2018

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 5TH DAY OF MARCH 2018 / 14TH PHALGUNA, 1939 WP(C).No. 7312 of 2018 PETITIONER(S) S. RETNAMMA SANDHYA CASHEW FACTORY, THUVAYOOR NORTH, MANAKKALA , ADOOR PATHANAMTHITTA DISTRICT. BY ADV.SRI.S.ANIL KUMAR (TRIVANDRUM) RESPONDENT(S): 1. STATE TAX OFFICER (ON DEPUTATION) SPECIAL CIRCLE, STATE GST DEPARTMENT, ASRAMOM, KOLLAM - 691 002. 2. THE DEPUTY COMMISSIONER (APPEALS), STATE GST DEPARTMENT, ASRAMOM, KOLLAM - 691 002. BY SR.GOVERNMENT PLEADER SRI.V.K.SHAMSUDEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05-03-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 7312 of 2018 (L) APPENDIX PETITIONER(S)' EXHIBITS EXHIBIT P1 COPY OF ASSESSMENT ORDER DATED 30-12-2017 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13. 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. RESPONDENTS EXHIBITS NIL /TRUE COPY/ VPS PS TO JUDGE P.B.SURESH KUMAR, J. --------------------------------------------- W.P.(C) No. 7312 of 2018 --------------------------------------------- Dated this the 5th day of March, 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 24 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 24 days, having regard to the peculiar facts of this case, I deem it appropriate to dispose of the writ petition directing the appellate authority to condone the delay in filing the appeal and pass

WPC 7312/18 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 vps 5/3 // PS to Judge