Saharath P.M vs. The District Collector - Kerala High Court, 31 January 2023

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI TUESDAY, THE 31ST DAY OF JANUARY 2023 / 11TH MAGHA, 1944 WP(C) NO. 3139 OF 2023 PETITIONER: SAHARATH P.M AGED 39 YEARS PADAYAKODAN, PULAPPADI, KAMBALAKKAD P.O, WAYANAD DISTRICT, PIN – 673 121 BY ADVS. SAIJO HASSAN BENOJ C AUGUSTIN RAFEEK. V.K. U.M.HASSAN M.NOOHUKUNJU SAHIB AATHIRA SUNNY BINCY JOB NEEMA NEERACKAL DEVI.R.SENS RESPONDENTS: 1 THE DISTRICT COLLECTOR CIVIL STATION, WAYANAD, PIN – 673 020 2 THE DEPUTY TAHASILDAR VAITHIRI TALUK, WAYANAD DISTRICT, PIN – 673 576 3 STATE GOODS AND SERVICESTAX DEPARTMENT KERALA REPRESENTED BY THE ASSISTANT COMMISSIONER, PAYYANUR, KANNUR DISTRICT., PIN – 670 307 4 DEPUTY COMMISSIONER (APPEALS), STATE GOODS & SERVICE TAX DEPARTMENT, KANNUR DISTRICT, PIN – 670 002 5 STATE TAX OFFICER, STATE GOODS AND SERVICES TAX OFFICE, PAYYANNUR, PIN - 670307 6 THE COMMERCIAL TAX OFFICER STATE GOODS AND SERVICES TAX OFFICE, PAYYANNUR, PIN – 670 307 *7 ADDL.R7 KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, KOZHIKKODE IS SUO MOTU IMPLEADED AS PER ORDER DATED 31.01.2023 DR. THUSHARA JAMES, SR.GP. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 31.01.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) No.3139 of 2023 2 T.R.RAVI, J. ---------------------------------------- WP (C) No.3139 of 2023 ------------------------------------------- Dated this the 31st day of January, 2023

JUDGMENT Admit. Government Pleader takes notice for respondents.

Aggrieved by the assessment proceedings, the petitioner has preferred Ext.P5 appeal before the Appellate Tribunal. The petitioner seeks disposal of the appeal as well as disposal of Ext.P7 representation made to the 1st respondent.

In view of the limited prayed made in the writ petition, the writ petition is disposed of directing the additional 7th respondent to dispose of Ext.P5 after hearing the petitioner at the earliest, at any rate within four months from the date of receipt of a copy of this judgment. The steps for recovery of the tax as assessed shall be kept in abeyance till the disposal of the appeal. There will also be a direction to the 1st respondent to consider and pass orders on Ext.P7 representation within four months from the date of receipt of a copy of this judgment. T.R.RAVI sn JUDGE APPENDIX OF WP(C) 3139/2023 PETITIONER'S EXHIBITS Exhibit P1 THEOF THE ORDER NO. 32122201239/2016-17 OF THE 5TH RESPONDENT DATED 8.1.2018 Exhibit P2 THEOF THE NOTICE ISSUED BY THE 2ND RESPONDENT DATED 19.4.2018 Exhibit P3 THEOF THE APPELLATE ORDER AND GROUNDS OF DECISION OF THE 4TH RESPONDENT DATED 6.7.2020 Exhibit P4 THEOF THE ORDER NO. 32122201239/2016-17 OF THE 4TH RESPONDENT DATED 7.9.2020 Exhibit P5 THEOF THE APPEAL BEFORE THE APPELLATE TRIBUNAL ADDITIONAL BENCH, KOZHIKKODE DATED 3.10.2020 Exhibit P6 THEOF THE NOTICE ISSUED BY THE 3RD RESPONDENT DATED 15.7.2021 Exhibit P7 THEOF THE REPRESENTATION BEFORE THE 1ST RESPONDENT DATED 13.1.2023 BY ONE OF THE PARTNERS WHO IS THE FATHER OF THE PETITIONER RESPONDENT'S EXHIBITS : NIL //// PA TO JUDGE