Shafeer U.H. vs. The State Tax Officer-I
Held
The High Court directed the Tribunal to consider the stay petitions within two months and condoned the delay in filing appeals. Pending the stay petition decision, demand notices were kept in abeyance.
Facts
The petitioner filed appeals against assessment orders under KVAT and CST Acts with a delay of 15 days. The petitioner also filed stay petitions and received demand notices pending the Tribunal's decision.
Key Issues
Whether the delay in filing appeals should be condoned and whether demand notices should be stayed pending consideration of stay petitions by the Tribunal.
Sections Cited
KVAT Act, CST Act
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. WEDNESDAY, THE 16TH DAY OF NOVEMBER 2022 / 25TH KARTHIKA, 1944 WP(C) NO. 36642 OF 2022 PETITIONER: SHAFEER U.H. AGED 44 YEARS, PROPRIETOR, S/O. U.S. HAMZA, M/S. NAFEESA WOOD PRODUCTS, VENGOLA P.O., ARACKAPPADY, PERUMBAVOOR, PIN - 683542 BY ADVS. N.MURALEEDHARAN NAIR ANTONY JONES RESPONDENTS: 1 THE STATE TAX OFFICER-I (FORMERLY COMMERCIAL TAX OFFICER) STATE GOODS AND SERVICES TAX DEPARTMENT, NORTH PARAVOOR ON DEPUTATION TO SPECIAL TEAM, PERUMBAVOOR, PIN - 683542 2 THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL ADDITIONAL BENCH, ERNAKULAM, PIN - 682015 3 THE DEPUTY COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, MUVATTUPUZHA, PIN - 686669 4 THE BRANCH MANAGER UNION BANK OF INDIA, VENGOLA P.O, PERUMBAVOOR, ERNAKULAM DISTRICT, PIN - 683556 5 THE BRANCH MANAGER THE AXIS BANK LTD., CHEMMANAM SQUARE, DOOR NO.XVII, 1437 P.P. ROAD, PERUMBAVOOR ERNAKULAM DISTRICT., PIN - 683542 BY ADV MADHU RADHAKRISHNAN ADV. A S P KURUP (SC FOR UBI), ADV. THUSHARA JAMES (SR GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16.11.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P (C) No.3664
The judgment continues below.
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