Abraham Varghese vs. The Kerala Value Added Tax Appellate Tribunal
Held
The Court directed the Tribunal to decide on the application for condoning the delay within two months. If the delay is condoned, the Tribunal should then consider the stay application and the appeal.
Facts
The petitioner filed an appeal with a significant delay of 450 days. The petitioner sought a mandamus to direct the Tribunal to consider their application for condoning the delay and to keep enforcement of an order in abeyance pending the appeal.
Key Issues
Whether the High Court should direct the Tribunal to expedite the appeal proceedings when there was a substantial delay in filing the appeal. Whether the enforcement of an order should be stayed pending the appeal.
Sections Cited
Not Applicable
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH MONDAY, THE 4TH DAY OF DECEMBER 2023 / 13TH AGRAHAYANA, 1945 WP(C) NO. 40278 OF 2023 PETITIONER/S: ABRAHAM VARGHESE AGED 62 YEARS S/O (LATE) K V VARKEY PROPRIETOR, M/S. RONY TIMBERS, POOZHIKKADU, PANDALAM, PATHANAMTHITTA, PIN - 689512 BY ADVS. ASWIN GOPAKUMAR ANWIN GOPAKUMAR ADITYA VENUGOPALAN MAHESH CHANDRAN SARANYA BABU NIKITHA SUSAN PAULSON SHALLET K. SAM RESPONDENT/S: 1 THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL JAWAHAR NAGAR, SASTHAMANGALAM, THIRUVANANTHAPURAM- REPRESENTED BY ITS SECRETARY, PIN - 695010 2 THE DEPUTY COMMISSIONER (APPEALS) - II STATE GOODS AND SERVICES TAX DEPARTMENT, ADOOR, PATHANAMTHITTA, PIN - 689645 3 THE ASSISTANT COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT, ADOOR, PATHANAMTHITTA, PIN - 689645 4 STATE TAX OFFICER (ARREARS RECOVERY) STATE GOODS AND SERVICES TAX DEPARTMENT, PATHANAMTHITTA, PIN - 689101 OTHER PRESENT: ADV.RESHMITA RAMACHANDRAN-GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04.12.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 40278 OF 2023 2 JUDGMENT Dated this the 4th day of December, 2023 1
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.