M/S. Ojin Bakes vs. The Assistant Commissioner - Kerala High Court, 15 July 2022

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. FRIDAY, THE 15TH DAY OF JULY 2022 / 24TH ASHADHA, 1944 WP(C) NO. 20884 OF 2022 PETITIONER: M/S. OJIN BAKES DHANA PLAZA, WEST NADAKKAVU, KOZHIKODE, REPRESENTED BY ITS MANAGING PARTNER, A.K. JUNAISE. BY ADV N.MURALEEDHARAN NAIR RESPONDENTS: 1 THE ASSISTANT COMMISSIONER 2ND CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT, KOZHIKODE-673 006. 2 THE COMMERCIAL TAX OFFICER, 2ND CIRCLE, COMMERCIAL TAX DEPARTMENT, KOZHIKODE-673 006. 3 THE DEPUTY COMMISSIONER (APPEALS), STATE GOODS SERVICE TAX DEPARTMENT, KERALA KOZHIKODE-673 006. 4 THE DEPUTY COMMISSIONER OF STATE TAX, STATE GOODS SERVICE TAX DEPARTMENT, KERALA KOZHIKODE-673 006. OTHER PRESENT: ADV. JASMIN M M (GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15.07.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P (C) No.20884/2022 -2-

J U D G M E N T Petitioner suffered Exts.P1 & P2 assessment orders under the Kerala General Sales Tax Act for assessment years 2011-2012 and 2015-2016. The petitioner has preferred Exts.P3 & P4 appeals against Exts.P1 & P2 assessment orders along with application for condonation of delay and applications for stay. The petitioner has approached this court being aggrieved by the fact that in the meanwhile Exts.P9 to P11 prohibitory orders have been issued pending consideration of the stay petition before the appellate authority.

The learned Government Pleader appearing for the respondents would submit that the appeal in respect of the assessment for the year 2015-2016 was filed with a considerable delay of 1640 days, though the delay in filing the appeal in respect of assessment year 2011-2012 is only about 18 days. It is submitted that the petitioner is therefore not entitled to any relief from this court.

Having regard to the facts and circumstances of the case and considering the submission of the learned counsel for the petitioner, this writ petition is disposed of directing the 3rd respondent to consider and pass orders on Exts.P5 and P6 delay applications along with Exts.P7 and P8 stay petitions within a period of one month from the date of receipt of a certified copy of this judgment. It is directed that the stay petition need to be considered on merits if only the first appellate authority condones the delay in filing the appeal. Till such time as orders are passed on Exts.P5, P6, P7 and P8, coercive proceedings initiated against the petitioner shall be kept in abeyance. GOPINATH P. JUDGE AMG

W.P (C) No.20884/2022 -3- APPENDIX OF WP(C) 20884/2022 PETITIONER EXHIBITS Exhibit P1OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12 DATED 17.08.2021. Exhibit P2OF THE ASSESSMENT ORDER PASSED BY THE 2ND RESPONDENT FOR THE YEAR 2015-16 DATED 20.10.2017. Exhibit P3OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR THE YEAR 2011-12 DATED 18.06.2022. Exhibit P4OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR THE YEAR 2015-16 DATED 18.06.2022. Exhibit P5OF THE DELAY CONDONATION PETITION FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR THE YEAR 2011-12 DATED 18.06.2022. Exhibit P6OF THE DELAY CONDONATION PETITION FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR THE YEAR 2015-16 DATED 18.06.2022. Exhibit P7OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR THE YEAR 2011-12 DATED 18.06.2022. Exhibit P8OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR THE YEAR 2015-16 DATED 18.06.2022. Exhibit P9OF THE PROHIBITORY ORDER ISSUED BY THE 4TH RESPONDENT TO M/S. HDFC BANK, CALICUT TO FREEZING THE BANK ACCOUNT OF THE PETITIONER DATED 23.05.2022. Exhibit P10OF THE PROHIBITORY ORDER ISSUED BY THE 4TH TO M/S. SOUTH INDIAN BANK, CALICUT TO FREEZING THE BANK ACCOUNT OF THE PETITIONER DATED 02.06.2022. Exhibit P11OF THE LETTER ISSUED BY THE 4TH RESPONDENT TO M/S. HDFC BANK, CALICUT DATED 02.06.2022.