F.F.Plastics vs. The Commercial Tax Officer
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 be decided simultaneously, and further recovery proceedings are to be kept in abeyance until then.
Facts
The petitioner, an assessee under the Kerala Value Added Tax Act, 2003, filed an appeal beyond the stipulated time. The petitioner's grievance is the delay by the appellate authority in deciding their applications for condonation of delay and for stay.
Key Issues
Whether the appellate authority should expedite the decision on applications for condonation of delay and stay, and whether recovery proceedings should be halted 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.33515 OF 2019(L) PETITIONER: F.F.PLASTICS, VP/XXIII/462A, CHUNDAMALA, WEST WENGOLA, PERUMBAVOOR, ERNAKULMA - 683 542, REPRESENTED BY MR. NOUSHAD MALETHAN ALIYAR - PROPRIETOR. BY ADVS. SRI.S.JAMAL SRI.GANESH.S.PAI RESPONDENTS: 1 THE COMMERCIAL TAX OFFICER, IIND CIRCLE, DEPARTMENT OF COMMERCIAL TAXES, PERUMBAVOOR, ERNAKULAM - 683 542. 2 THE DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, KOCHI - 682 015, ERNAKULAM DISTRICT. 3 THE ASSISTANT COMMISSIONER, STATE 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.33515 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, the petitioner preferred Ext.P3 appeal before the se
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