Alco Aluminium Products vs. Commercial Tax Officer - Kerala High Court, 01 October 2020

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR THURSDAY, THE 01ST DAY OF OCTOBER 2020 / 9TH ASWINA, 1942 WP(C).No.19069 OF 2020(G) PETITIONER/S: ALCO ALUMINIUM PRODUCTS MUNDANCAVU, CHENGANNUR 689 124, REPRESENTED BY BIJOY JACOB THOMAS, MANAGING PARTNER. BY ADVS. SRI.K.N.SREEKUMARAN SRI.P.J.ANILKUMAR (A-1768) SRI.N.SANTHOSHKUMAR RESPONDENT/S: 1 COMMERCIAL TAX OFFICER NOW DESIGNATED AS STATE TAX OFFICER, STATE GOODS AND SERVICES TAX DEPARTMENT, CHENGANNUR 689 121. 2 DEPUTY COMMISSIONER (APPEALS), STATE GOODS AND SERVICES TAX DEPARTMENT, BAPPUJI NAGAR, ASRAMAM, KOLLAM 691 002. 3 KVAT TRIBUNAL, PRINCIPAL BENCH, TAX COMPLEX, THEVARA, ERNAKULAM, KOCHI 682 015, REPRESENTED BY ITS SECRETARY. 4 KVAT TRIBUNAL, ADDL.BENCH, TAX COMPLEX, KOTTAYAM 686 001. REPRESENTED BY ITS ASSISTANT SECRETARY. OTHER PRESENT: GP : DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01.10.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.19069 OF 2020(G) 2

J U D G M E N T

The petitioner has approached this Court seeking a direction to the 4th respondent to consider and pass orders on Ext.P3 appeal, which according to the petitioner, has been pending for seven years before the said respondent. 2.I have heard the learned counsel for the petitioner and the learned Government Pleader for the respondents. The learned Government Pleader would submit, on instructions, that it is a fact that Ext.P3 appeal is still pending consideration by the 4th respondent. Taking note of the said facts, the writ petition is disposed by directing the 4th respondent to consider and pass orders on Ext.P3 appeal within six weeks from the date of receipt of a copy of this judgment, after hearing the petitioner. The petitioner shall produce a copy of the writ petition together with a copy of the judgment, before the 4th respondent, for further action. A.K.JAYASANKARAN NAMBIAR JUDGE SJ

WP(C).No.19069 OF 2020(G) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER DATED 28.11.2011 FOR 2009-10 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2OF THE APPELLATE ORDER DATED 15.6.2012 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P3OF THE APPEAL MEMORANDUM AGAINST EXT. P2 FIELD BEFORE THE 3RD RESPONDENT ON 6.7.2013. EXHIBIT P3 (A)OF THE STAY PETITION FILED IN EXT. P3 APPEAL BEFORE THE 3RD RESPONDENT ON 6.7.2013. EXHIBIT P3 (B)OF THE EARLY PETITION FILED IN EXT. P3 APPEAL BEFORE THE 3RD RESPONDENT ON 6.7.2013. EXHIBIT P4OF THE STAY ORDER DATED 23.7.2013 ISSUED BY THE 3RD RESPONDENT. EXHIBIT P5OF THE PETITION FOR POSTING EXT. P3 APPEAL FILED ON 16.6.2020 BEFORE THE 4TH RESPONDENT.