Gautam.C. Sreedharan vs. The State Tax Officer
Held
The Court condoned the delay in filing the appeal and directed the appellate authority to consider the stay petition within a month. Recovery steps were ordered to be kept in abeyance until the stay petition is decided.
Facts
The petitioner filed an appeal against an assessment order, but there was a significant delay in filing it. Despite the pending appeal and stay petition, recovery steps were initiated by the authorities.
Key Issues
Whether the delay in filing the appeal should be condoned and if recovery steps should be stayed pending the decision on the stay petition.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 20TH DAY OF DECEMBER 2019 / 29TH AGRAHAYANA, 1941 WP(C).No.35172 OF 2019(V) PETITIONER/S: GAUTAM.C. SREEDHARAN, AGED 64 YEARS PROPRIETOR, M/S.TRUGA MARKETING 38/1912, PLAKKAT COLONY, ERNAKULAM, REPRESENTED BY HIS POWER OF ATTORNEY HOLDER, KRISHNA SREEDHARAN. BY ADV. SRI.K.MANOJ CHANDRAN RESPONDENT/S: 1 THE STATE TAX OFFICER, STATE GOODS AND SERVICE TAX, 2ND CIRCLE, TRIPUNITHURA - 682 031. 2 THE DEPUTY COMMISSIONER OF STATE TAX (APPEALS), STATE GOODS AND SERVICES TAX, ERNAKULAM - 682 015. 3 THE INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES,ERNAKULAM - 682 015. GOVT.PLEADER SMT.MM JASMINE THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20.12.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C).No.35172/19 2 JUDGMENT Aggrieved by Ext.P1 assessment order for the assessment year 2016-2017 under the Kerala Value Added Tax Act, the petitioner has preferred Ext.P2 appeal, Ext.P3 delay condonation petition together with Ext.P4 stay petition before the 2nd respondent. It is the case of the petitioner that even prior to considering t
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