Comfy Shoemaker PVT.LTD. vs. The Deputy Commissioner (Appeals) - Kerala High Court, 21 November 2019

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR THURSDAY, THE 21ST DAY OF NOVEMBER 2019/30TH KARTHIKA, 1941 W.P(C).No.31430 OF 2019(C) PETITIONER: M/S.COMFY SHOEMAKER PVT.LTD. CENTRE SQUARE, SHOP NO. 106, M G ROAD, ERNAKULAM 682 016. BY ADVS.SRI.A.KUMAR SRI.P.J.ANILKUMAR SMTG.MINI(1748) SRI.P.S.SREE PRASAD SRI.AJAY V.ANAND RESPONDENTS: 1 THE DEPUTY COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM 682 016. 2 COMMERCIAL TAX OFFICER, STATE GOODS AND SERVICES TAX OFFICE, 2ND CIRCLE, ERNAKULAM 682 018. 3 STATE ASSISTANT COMMISSIONER, STATE GOODS AND SERVICES TAX, ERNAKULAM AT CIVIL STATION, KAKKANAD 682 030. BY SMT.THUSHARA JAMES, GOVT. PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21.11.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).No.31430/2019 : 2 :

J U D G M E N T Against Ext.P1 assessment order under the KVAT Act, the petitioner has preferred Ext.P2 appeal together with Ext.P3 stay petition as also Ext.P4 delay condonation petition before the 1st respondent. Ext.P5 is the revenue recovery notice issued to the petitioner. The limited prayer of the petitioner is for a direction to the 1st respondent to consider and pass orders on the stay petition and to keep in abeyance recovery steps, in the meanwhile.

I have heard the learned counsel for the petitioner as also the learned Government Pleader for the respondents. Taking note of the fact that the delay occassioned in filing the appeal before the 1st respondent is only 101 days, I deem it appropriate to condone the delay, and dispose the writ petition, by directing the 1st respondent to consider and pass reasoned orders on Ext.P3 stay petition within a period of one month from the date of receipt of a copy of this judgment, after hearing the petitioner. Recovery steps,

W.P.(C).No.31430/2019 : 3 : pursuant to Ext.P5 revenue recovery notice, shall be kept in abeyance till such time as orders are passed by the 1st respondent, as directed, and communicated to the petitioner. The petitioner shall produce a copy of the writ petition together with a copy of this judgment, before the 1st respondent, for further action. A.K.JAYASANKARAN NAMBIAR JUDGE prp/21/11/19

W.P.(C).No.31430/2019 : 4 : APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER DATED 19.06.2019. EXHIBIT P2OF THE MEMORANDUM OF APPEAL FOR AY 2015-16 DATED 28.10.2019. EXHIBIT P3OF APPLICATION FOR STAY FOR AY 2015-16. EXHIBIT P4OF APPLICATION TO CONDONE DELAY DATED 28.10.219. EXHIBIT P5 RESPONDENTS EXHIBITS:OF THE RR NOTICE DATED 20.09.2019. NIL. //// P.S. TO JUDGE