M/S.M.A.Steels Private Limited vs. The Assistant Commissioner Of State Tax - Kerala High Court, 19 January 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 19TH DAY OF JANUARY 2018 / 29TH POUSHA, 1939 WP(C).No. 2004 of 2018 PETITIONER(S) M/S.M.A.STEELS PRIVATE LIMITED KANJIKODE, PALAKKAD, REP. BY ITS DIRECTOR SRI. PAREETH MOHAMED RAFI BY ADVS.SRI.N.MURALEEDHARAN NAIR SRI.S.JAFFERALI RESPONDENT(S): 1. THE ASSISTANT COMMISSIONER OF STATE TAX STATE GST DEPARTMENT, SPECIAL CIRCLE, PALAKKAD- 678 001 2. THE DPEUTY COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD-678 001 3. THE INSPECTING ASSISTANT COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD-0 678 001 R BY SR.GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19-01-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 2004 of 2018 (A) APPENDIX PETITIONER(S)' EXHIBITS EXHIBITP1 TRUE COPY OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2013-14 DATED 28-10-2017 EXHIBITP2 TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 12-01-2018 EXHIBITP3 TRUE COPY OF THE DELAY CONDONATION PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 12-01-2018 EXHIBITP4 TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 12-01-2018 EXHIBIT P5 TRUE COPY OF THE DEMAND NOTICE UNDER SECTION 7 OF THE REVENUE RECOVERY ACT ISSUED BY 3RD RESPONDENT DATED 12-12-2017. // true copy // PS TO JUDGE. Kvs/- P.B.SURESH KUMAR, J. = = = = = = = = = = = = W.P.(C).No.2004 of 2018 = = = = = = = = = = = = Dated this the 19th day of January, 2018

J U D G M E N T 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 43 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 43 days, having regard to the peculiar facts of this case, I deem it WPC No.2004 of 2018 2 appropriate to dispose of the writ petition directing the appellate authority to condone the delay in filing the appeal and pass 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. Kvs/- ////