C.P.Joy vs. The Assistant Commissioner - I - Kerala High Court, 14 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 14TH DAY OF NOVEMBER 2019 / 23RD KARTHIKA, 1941 WP(C).No.30785 OF 2019 PETITIONER/S: C.P.JOY, AGED 51 YEARS PROPRIETOR, M/S. MATHA SAW MILL, MAROTTICHODU, MATTOOR, KALADY - 683 574. BY ADVS. SRI.P.N.DAMODARAN NAMBOODIRI SHRI. HRITHWIK D. NAMBOOTHIRI RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER - I, STATE GOODS AND SERVICES TAX DEPT., SPECIAL CIRCLE. MATTANCHERRY AT ALUVA - 683 101. 2 THE DEPUTY COMMISSIONER (APPEALS), DEPT. OF COMMERCIAL TAXES, ERNAKULAM - 682 015. 3 THE VAT APPELLATE TRIBUNAL, STATE GOODS AND SERVICES TAX DEPT., SALES TAX COMPLEX, ERNAKULAM - 682 011. 4 THE ASSISTANT COMMISSIONER, STATE GOODS AND SERVICES TAX DEPT., MATTANCHERRY, COCHIN - 682 002. BY GOVT. PLEADER SMT. M M JASMINE THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14.11.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P(C) No.30785/19 2

JUDGMENT Against Ext.P1 series of assessment orders the petitioner has preferred appeals before the first appellate authority. The same were dismissed by Ext.P2 series of orders. The petitioner therefore preferred Ext.P3 series of second appeals together with Ext.P4 series of delay condonation applications and Ext.P5 series of stay petitions before the 3rd respondent.

I have heard the learned counsel for the petitioner and the learned Government Pleader for the respondents.

Taking note of the fact that the delay occasioned in filing the appeal before the 3rd respondent is only 120 days, I deem it appropriate to condone the same and direct the 3rd respondent to consider and pass reasoned orders on Ext.P5 series of stay petitions within a period of two months from the date of receipt of a copy of this judgment, after hearing the petitioner. Recovery steps for recovery of amounts confirmed against the petitioner by Ext.P2 series of assessment orders shall be kept in abeyance till such time as orders are passed by the 3rd respondent as directed above and communicated to the petitioner. The petitioner shall produce a copy of the writ petition together with a copy of this judgment, before the 3rd respondent, for further action. A.K.JAYASANKARAN NAMBIAR

JUDGE

okb //// P.S. to Judge APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO.32150814884/2011-12 DATED 28-09-2016 FOR THE YEAR 2011-12 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P1AOF THE ASSESSMENT ORDER NO.32150814884/2012-13 DATED 22-12-2016 FOR THE YEAR 2012-13 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2OF THE APPELLATE ORDER KVATA NO. 1909/17 DATED 24-10-2018 FOR THE YEAR 2011- 12 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER. EXHIBIT P2AOF THE APPELLATE ORDER KVATA NO. 1910/17 DATED 24-10-2018 FOR THE YEAR 2012- 13 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER. EXHIBIT P3OF THE 2ND APPEAL DATED 05-11- 2019 FOR THE YEAR 2011-12 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT. EXHIBIT P3AOF THE 2ND APPEAL DATED 05-11- 2019 FOR THE YEAR 2012-13 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT. EXHIBIT P4OF THE DELAY CONDONATION PETITION DATED 05-11-2019 FOR THE YEAR 2011-12 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT. EXHIBIT P4AOF THE DELAY CONDONATION PETITION DATED 05-11-2019 FOR THE YEAR 2012-13 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT. EXHIBIT P5OF THE STAY PETITION DATED 05-11- 2019 FOR THE YEAR 2011-12 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT.

EXHIBIT P5AOF THE STAY PETITION DATED 05-11- 2019 FOR THE YEAR 2012-13 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT.