Krishna Industries vs. Intelligence Officer
Held
The Court condoned the delay of 31 days in filing the appeal and directed the Appellate Tribunal to consider and pass reasoned orders on the appeal within four months after hearing the petitioner.
Facts
The petitioner filed a second appeal before the Appellate Tribunal after their first appeal was dismissed. The petitioner sought a direction for the Tribunal to consider and pass orders on their appeal.
Key Issues
Whether the delay in filing the second appeal should be condoned and whether the Appellate Tribunal should be directed to hear and decide the appeal.
Sections Cited
Not Applicable
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 06TH DAY OF DECEMBER 2019 / 15TH AGRAHAYANA, 1941 WP(C).No.33365 OF 2019(U) PETITIONER/S: M/S.KRISHNA INDUSTRIES II/225E,GODOWN ROAD,CHERANALOOR, COCHIN-682034,ERNAKULAM DISTRICT, REPRESENTED BY ITS MANAGING PARTNER, SMT.LATHA AJITH. BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENT/S: 1 INTELLIGENCE OFFICER NOW,STATE TAX OFFICER,STATE GOODS AND SERVICES TAX DEPARTMENT,1ST CIRCLE,KALAMASSERY AT KAKKANAD, COCHIN-682030. 2 STATE TAX OFFICER, STATE GOODS AND SERVICES TAX DEPARTMENT, SQUAD NO.II,ERNAKULAM,THEVARA,COCHIN-682015. 3 ASSISTANT COMMISSIONER(APPEALS), STATE GOODS AND SERVICES TAX COMPLEX, THEVARA,ERNAKULAM,COCHIN-682015. 4 THE VALUE ADDED TAX APPELLATE TRIBUNAL STATE GOODS AND SERVICES TAX COMPLEX, THEVARA,ERNAKULAM,COCHIN-682015. GOVERNMENT PLEADER DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06.12.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.33365 OF 2019(U) 2 JUDGMENT Against Ext.P1 penalty order under the Kerala Value Added Tax Act, the petitioner has preferred appeal before the First Appellate Authority an
The judgment continues below.
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