F.F.Plastics vs. The Commercial Tax Officer
Held
The Court directed the appellate authority to decide the application for condonation of delay within two weeks. If the delay is condoned, the stay application should also be decided simultaneously. Recovery proceedings are stayed until a decision is made.
Facts
The petitioner filed an appeal beyond the stipulated time and sought condonation of delay and a stay order. The grievance is the delay in deciding these applications by the appellate authority, while recovery proceedings were initiated.
Key Issues
Whether the appellate authority should be directed to expedite the decision on condonation of delay and stay applications, and whether recovery proceedings should be stayed pending these decisions.
Sections Cited
None
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR MONDAY, THE 09TH DAY OF DECEMBER 2019 / 18TH AGRAHAYANA, 1941 WP(C).No.33519 OF 2019(L) PETITIONER: F.F.PLASTICS, VP/XXIII/462A, CHUNDAMALA, WEST WENGOLA, PERUMBAVOOR, ERNAKULAM - 683542 REPRESENTED BY MR. NOUSHAD MALETHAN ALIYAR- PROPRIETOR. BY ADVS. SRI.S.JAMAL SRI.GANESH.S.PAI RESPONDENTS: 1 THE COMMERCIAL TAX OFFICER, IIND CIRLCE, DEPARTMENT OF COMMERCIAL TAXES, PERUMBAVOOR, ERNAKULAM - 683542 2 THE DEPUTY COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, KOCHI -682 015 ERNAKULAM DISTRICT 3 THE ASSISTANT COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, MUVATTUPUZHA 686 669. 4 THE MANAGER, CANARA BANK, P.P ROAD, PERUMBAVOOR, ERNAKULAM – 683542 SMT. THUSHARA JAMES, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09.12.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C)No.33519 of 2019 2 J U D G M E N T The petitioner is an assessee under the Kerala Value Added Tax Act, 2003(the Act). Ext.P1 is the assessment order of the petitioner under the Act in respect of the assessment year 2016-17. Aggrieved by Ext.P1 assessment order, t
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