Lee Builders vs. The Deputy Commissioner (Works Contract)
Original PDF →WP(C) NO. 31590 OF 2022 1 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. FRIDAY, THE 7TH DAY OF OCTOBER 2022 / 15TH ASWINA, 1944 WP(C) NO. 31590 OF 2022 PETITIONER/S: LEE BUILDERS AGED 45 YEARS LEE GRADENS, M.C. ROAD, PERUMBAVOOR, REPRESENTED BY ITS MANAGING PARTNER SRI. BABU THOMAS, PIN - 683542 BY ADVS. AJI V.DEV ALAN PRIYADARSHI DEV S.SAJEEVAN RESPONDENT/S: 1 THE DEPUTY COMMISSIONER (WORKS CONTRACT) STATE G.S.T. DEPARTMENT, MATTANCHERRY KOCHI-, PIN - 682002 2 THE JOINT COMMISSIONER (APPEALS), STATE GOODS & SERVICES TAX DEPARTMENT TAX COMPLEX,THEVARA, PERUMANOOR -P.O, ERNAKULAM -, PIN - 686015 3 THE DEPUTY COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT, MINI CIVIL STATION, MUDAVOOR -P.O, MUVATTUPUZHA -, PIN - 686669 OTHER PRESENT: 0 ADV. THUSHARA JAMES (SR GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07.10.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 31590 OF 2022 2 JUDGMENT The petitioner, an assessee under the Kerala Value Added Tax Act, is faced with demands in terms of Ext.P1 order of assessment. Aggrieved by Ext.P1 order of assessment the petitioner had filed Ext.P2 appeal along with Ext.P2(a) application for condonation of delay and Ext.P2(b) application for stay before the 2nd respondent.
The learned counsel appearing for the petitioner states that the Appeal/connected applications were listed for hearing on 29.9.2022 and it got adjourned on account of the fact that the officer holding the office of the 2nd respondent was on leave on that day. It is submitted that pending consideration of the matter, recovery proceedings have been initiated against the petitioner to recover amounts due under Ext.P1. 3. Having heard the learned counsel for the petitioner and also the learned Senior Government Pleader for the respondents, this writ petition is disposed of directing the 2nd respondent to consider and pass orders on Ext.P2(a) application for condonation of delay and Ext.P2(b) application for stay and pass appropriate orders within a period of two months from the date of receipt of a certified copy of the judgment. It will also be open to the Appellate Authority to consider and pass orders on Ext.P2 appeal on merits within the aforesaid time. Recovery proceedings to recover any amount due under Ext.P1 shall remain suspended till orders are passed, as above, by the Appellate Authority. It is needless to say that the Appellate Authority shall
WP(C) NO. 31590 OF 2022 3 consider the Appeal/stay petition on merits only if the Appellate Authority finds reasons to condone the delay in filing the appeal. The writ petition is disposed of as above. GOPINATH P. JUDGE okb/ //// P.S. to Judge
WP(C) NO. 31590 OF 2022 4 APPENDIX OF WP(C) 31590/2022 PETITIONER EXHIBITS Exhibit P1OF THE ASSESSMENT ORDER DATED: 02- 03-2022 PASSED FOR THE YEAR 2017-18 Exhibit P2OF THE APPEAL FILED AGAINST EXT.P.1 DATED 12-09-2022 Exhibit P2(a)OF THE APPLICATION FOR DELAY CONDONATION DATED 12-09-2022 Exhibit P2(b)OF THE APPLICATION FOR STAY OF COLLECTION OF TAX/INTEREST DATED: 12-09-2022 Exhibit P3OF THE REVENUE RECOVERY NOTICE ISSUED BY THE 3RD RESPONDENT DATED: 03-09- 2022 Exhibit P4OF NOTICE DATED 26.09.2022 ISSUED BY THE 2ND RESPONDENT
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.