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M/S. Indsil Hydro Power & Manganese LTD. vs. The Assistant Commissioner Of State Tax

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WP(C)/24138/2022HC KeralaGSTCNR KLHC01050460202225 August 2022Bench: HONOURABLE MR. JUSTICE GOPINATH P.3 pages
For Respondent: 0

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Cause title — parties, addresses and appearances
W.P(C). 24138/22 1 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. THURSDAY, THE 25TH DAY OF AUGUST 2022 / 3RD BHADRA, 1944 WP(C) NO. 24138 OF 2022 PETITIONER/S: M/S. INDSIL HYDRO POWER & MANGANESE LTD. AGED 60 YEARS VI/679, PALLATHERI, ELAPULLY, PALAKKAD, REPRESENTED BY ITS CHIEF FINANCIAL OFFICER, MURALI R. , PIN - 678007 BY ADVS. HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER OF STATE TAX STATE GOODS AND SERVICES TAX DEPARTMENT, SPECIAL CIRCLE, PALAKKAD , PIN - 678001 2 THE JOINT COMMISSIONER (APPEALS) STATE GOODS AND SERVICES TAX DEPARTMENT, PALAKKAD , PIN - 678001 OTHER PRESENT: 0 ADV. THUSHARA JAMES (SR GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25.08.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P(C). 24138/22 2

JUDGMENT Aggrieved by Ext.P1 order of assessment the petitioner has filed Ext.P2 appeal along with Ext.P3 delay petition and Ext.P4 application for stay. The petitioner apprehends recovery proceedings pending consideration of the matter by the Appellate Authority.

2.

Heard the learned counsel for the petitioner and the learned Senior Government Pleader.

3.

Having regard to the facts and circumstances of the case, this writ petition is disposed of directing the 2nd respondent to consider and pass orders on Ext.P3 application for condonation of delay and Ext.P4 application for stay, after affording to the petitioner an opportunity of hearing. Till such time as orders are passed, further coercive steps against the petitioner shall be kept in abeyance on condition that the petitioner remits a sum of Rs.100,00,000/- (Rupees One crore only) towards the liability within a period of three weeks from today. It is made clear that orders may be passed on the stay petition on merits, only if the Appellate Authority condones the delay in filing the appeal. The writ petition is disposed of as above. GOPINATH P. JUDGE okb/ //// P.S. to Judge

W.P(C). 24138/22 3 APPENDIX OF WP(C) 24138/2022 PETITIONER EXHIBITS Exhibit P1 COPYOF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 DTD. 31-03-2018 Exhibit P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 18-07-2022 Exhibit P3 COPY OF DELAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 18- 07-2022 Exhibit P4 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 18-07-2022 Exhibit P5 COPY OF ORDER IN OT (REV) NO. 50/2016 OF THIS HON'BLE COURT DTD. 18-03-2020

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.