Shri. P. N Shanavas vs. The Deputy Commissioner (Works Contract)
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS TUE AY, THE 13TH DAY OF JUNE 2023 / 23RD JYAISHTA, 1945 WP(C) NO. 18739 OF 2023 PETITIONER/S: SHRI. P. N SHANAVAS AGED 40 YEARS PROPRIETOR, S/O. NISMAILUDEEN, RESIDING AT PALAYAMKOTTIL HOUSE, PERINGALA P.O., PERINGALA, M/S. DEENS GROUP, 33/76L-C, CHALIKKAVATTOM ROAD,VENNALA P.O KOCHI (PRESENT ADDRESS) 2ND FLOOR DOOR NO.23/130-D2, MARVEL PLAZA BUILDING, HMT ROAD, KALAMASSERY, ERNAKULAM, PIN - 683104 BY ADVS. N.MURALEEDHARAN NAIR ANTONY JONES RESPONDENTS: 1 THE DEPUTY COMMISSIONER (WORKS CONTRACT) OFFICE OF THE JOINT COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICES TAX DEPARTMENT, CLASS TOWER, 2ND FLOOR, OLD RAILWAY STATION ROAD, ERNAKULAM, PIN - 682018 2 THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL ADDITIONAL BENCH, ERNAKULAM, PIN - 682015 3 THE DEPUTY COMMISSIONER OF STATE TAX STATE GOODS AND SERVICES TAX DEPARTMENT KERALA, EMAKULAM, CIVIL STATION, KAKKANAD, KOCHI, PIN - 682030 OTHER PRESENT: GP- SMT THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.06.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 18739 OF 2023 2 Dated this the 13th day of June, 2023 JUDGMENT The writ petition is filed to direct the second respondent to consider and dispose of Exts.P3 appeal, Ext.P4 delay petition and Ext.P5 stay petition, expeditiously.
The petitioner's case is that, aggrieved by Exts.P1and P2 orders passed by the Assessment Authority and the Appellate Authority, the petitioner has preferred Ext.P3 appeal before the second respondent on 25.5.2023 along with Ext.P4 delay petition and Ext.P5 stay petition. However, during the pendency of Exts.P3 to P5, the third respondent has issued Ext.P6 demand notice, directing the petitioner to pay the amounts as per Exts.P1 and P2. Hence, the writ petition.
WP(C) NO. 18739 OF 2023 3
Heard; Sri. N.Muraleedharan Nair, the learned counsel appearing for the petitioner and Smt. Thushara James, the learned Government Pleader appearing for the respondents.
Having considered the pleadings and materials on record and taking note of the fact that Exts.P4 and P5 are pending consideration before the second respondent since 25.5.2023, I deem it appropriate to dispose of the writ petition in the following manner:- (i) The second respondent is directed to consider and dispose of Exts.P4 and P5, in accordance with law and as expeditiously as possible, at any rate within a period of three months from the date of receipt of a certified copy of the judgment, after affording the petitioner an opportunity of being heard. (ii) If the second respondent proposes to pass a conditional order of stay, he shall state reasons for the
WP(C) NO. 18739 OF 2023 4 same. (iii) Until such time orders are passed on Exts.P4 and P5, all further proceedings pursuant to Exts.P1 , P2 and P6 shall stand deferred. rmm13/6/2023 C.S.DIAS, JUDGE
WP(C) NO. 18739 OF 2023 5 APPENDIX OF WP(C) 18739/2023 PETITIONER EXHIBITS Exhibit P1OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT FOR THE YEAR 2016 -2017 DATED 23 .09.2021 Exhibit P2OF THE APPELLATE ORDER PASSED BY THE JOINT COMMISSIONER (APPEALS) ILL, ERNAKULAM, FOR THE ASSESSMENT YEAR 2016- 17 DATED 30.06.2022. Exhibit P3OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 25.05.2023. Exhibit P4OF THE DELAY CONDONATION PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT ALONG WITH MEDICAL CERTIFICATE DATED 25.05.2023 Exhibit P5OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 25.05.2023 Exhibit P6OF THE DEMAND NOTICE UNDER SECTION 7 OF THE KERALA REVENUE RECOVERY ACT ISSUED BY 3RD RESPONDENT DATED 06.05.2022
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.