P.K. Shanavaz vs. The Asst. Commissioner (Kvat)-I - Kerala High Court, 09 February 2018

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR FRIDAY, THE 9TH DAY OF FEBRUARY 2018 / 20TH MAGHA, 1939 WP(C).No. 4438 of 2018 PETITIONER P.K. SHANAVAZ M/S.PIONEER LATEX INDUSTRIES, PALAPARAMBA ROAD, KUTHUPARAMBA PO, KANNUR 670643 BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SMT.K.KRISHNA RESPONDENTS: 1. THE ASST. COMMISSIONER (KVAT)-I COMMERCIAL TAXES SPECIAL CIRCLE, KANNUR 670001 2. THE DEPUTY COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, KANNUR 670001 3. THE COMMISSIONER STATE GST DEPARTMENT, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM 695002 BY GOVERNMENT PLEADER:SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09-02-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 4438 of 2018 (D) APPENDIX PETITIONER'S EXHIBITS EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2010-11 21.04.2014 EXHIBIT P2 COPY OF ORDER ISSUED BY THE 2ND RESPONDENT 15.12.2017 EXHIBIT P3 COPY OF THE REVISION PETITION FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT 31.01.2018 EXHIBIT P4 COPY OF THE DELAY PETITION FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT EXHIBIT P5 COPY OF THE STAY PETITION FILED BY PETITIONER BEFORE THE 2ND RESPONDENT RESPONDENT'S EXHIBITS:NIL //TRUE COPY// PA TO JUDGE rsr P.B.SURESH KUMAR, J. -------------------------------------------- W.P.(C).No.4438 of 2018 --------------------------------------------------------------- Dated this the 9th day of February, 2018

J U D G M E N T

Aggrieved by Ext.P2 order, the petitioner preferred Ext.P3 revision before the third respondent. There was a delay of 9 days in filing the revision petition. Consequently, the petitioner preferred Ext.P4 application for condonation of the delay also. The grievance of the petitioner in the writ petition concerns the delay on the part of the third respondent in taking a decision on Ext.P3 revision petition.

Heard the learned counsel for the petitioner as also the learned Government Pleader.

W.P.(c).No.4438 of 2018 : 2 : Having regard to the facts and circumstances of the case, the writ petition is disposed of directing the third respondent to condone the delay of 9 days in filing the revision petition, and dispose of the revision on merits, within three months from the date of receipt of a copy of this judgment. Needless to say that further proceedings pursuant to Ext.P2 order shall be deferred till then.

P.B.SURESH KUMAR

JUDGE rsr