F.F.Plastics vs. The State Tax Officer (R)
Held
The Court directed the second respondent (Deputy Commissioner Appeals) 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 to be kept in abeyance until then.
Facts
The petitioner filed an appeal against an assessment order beyond the stipulated time and sought condonation of delay and stay. The grievance is the delay by the appellate authority in deciding these applications while recovery steps were initiated.
Key Issues
Whether the appellate authority should expedite the decision on delay condonation and stay applications. Whether recovery proceedings should be halted pending these decisions.
Sections Cited
Not specified
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.33520 OF 2019(L) PETITIONER: F.F.PLASTICS, VP/XXIII/462A, CHUNDAMALA, WEST WENGOLA, PERUMBAVOOR, ERNAKULAM - 683 542, REPRESENTED BY MR. NOUSHAD MALETHAN ALIYAR - PROPRIETOR. BY ADVS. SRI.S.JAMAL SRI.GANESH.S.PAI RESPONDENTS: 1 THE STATE TAX OFFICER (R), O/O THE DEPUTY COMMISSIONER, MATTANCHERRY ON DEPUTATION TO SPECIAL TEAM, PERUMBAVOOR, ERNAKULAM - 683 542. 2 THE DEPUPTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, KOCHI - 682 015, ERNAKULAM DISTRICT. 3 THE ASSSITANT COMMISSIONER, KERALA GOODS AND SERVICES TAX DEPARTMENT, KERALA, MUVATTUPUZHA -686 669. 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.33520 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 2017-18. Aggrieved by Ext.P1 assessment order, the petitioner preferre
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