Mahindra And Mahindra Limited vs. The Deputy Commissioner (Appeal) - Kerala High Court, 20 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 WEDNESDAY, THE 20TH DAY OF NOVEMBER 2019/29TH KARTHIKA, 1941 W.P(C).No.31331 OF 2019(N) PETITIONER: M/S.MAHINDRA & MAHINDRA LIMITED, BALAKRISHNA MENON ROAD EDAPPALLY, COCHIN - 682 024. REPRESENTED BY ITS' AUTHORIZED SIGNATORY SURESH KUMAR E.S. 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 (APPEAL), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM - 682 016. 2 INTELLIGENCE OFFICER, SQUAD NO.VII, COMMERCIAL TAXES COMPLEX, THEVARA, ERNAKULAM, KOCHI - 682 015. 3 INTELLIGENCE OFFICER, SQUAD NO.VI, DEPARTMENT OF COMMERCIAL TAXES, REVENUE TOWER, NEDUMANGAD, THIRUVANANTHAPURAM - 695 541. 4 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 20.11.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).No.31331/2019 : 2 :

J U D G M E N T Against Ext.P5 penalty order under the KVAT Act, the petitioner has preferred Ext.P6 appeal together with Ext.P7 stay petition as also Ext.P8 delay condonation petition before the 1st respondent. Ext.P9 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 56 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.P7 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, pursuant to Ext.P9 revenue recovery

W.P.(C).No.31331/2019 : 3 : 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/19/11/19

APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1OF JUDGMENT IN WPC NO. 3212 OF 2016. EXHIBIT P2OF THE DEMAND DRAFT DATED 30-01-2016. EXHIBIT P3OF SIMPLE BOND. EXHIBIT P4OF THE NOTICE DATED 01-02-2016. EXHIBIT P5OF THE PENALTY ORDER DATED 10-01- 2019. EXHIBIT P6OF MEMORANDUM OF APPEAL. EXHIBIT P7OF APPLICATION OF STAY. EXHIBIT P8OF APPLICATION TO CONDONE DELAY. EXHIBIT P9 RESPONDENTS EXHIBITS:OF REVENUE RECOVERY NOTICE DATED 25-09-2019. NIL. //// P.S. TO JUDGE