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A.H.Muhammed vs. The State Tax Officer - Ii

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WP(C)/29387/2019HC KeralaGSTCNR KLHC01076427201901 November 2019Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR5 pages

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Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 01ST DAY OF NOVEMBER 2019/10TH KARTHIKA, 1941 W.P(C).No.29387 OF 2019 PETITIONER: A.H.MUHAMMED AGED 67 YEARS PROPRIETOR, SHABEER ENTERPRISES, KUMARANELLUR, THRISSUR DISTRICT-680 590. BY ADVS.SRI.K.J.ABRAHAM SRI.NIKHIL JOHN RESPONDENTS: 1 THE STATE TAX OFFICER - II, STATE GOODS AND SERVICES TAX DEPARTMENT, WADAKKANCHERRY, THRISSUR DISTRICT-680 582. 2 THE ASSISTANT COMMISSIONER (APPEALS), STATE GOODS AND SERVICES TAX DEPARTMENT, POOTHOLE.P.O., THRISSUR DISTRICT-680 004. 3 DEPUTY TAHSILDAR, THALAPPILLY TALUK, WADAKKANCHERRY, THRISSUR DISTRICT-680 582. BY SRI.THUSHARA JAMES, GOVT. PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01.11.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).No.29387/2019 : 2 :

J U D G M E N T Against Exts.P1 and P2 assessment orders under the CST Act, the petitioner has preferred Exts.P3 and P4 appeals together with Exts.P5 and P6 stay petitions and Exts.P7 and P8 delay condonation petitions before the 2nd respondent. Exts.P9 and P10 are the revenue recovery notices. The limited prayer of the petitioner is for a direction to the 2nd respondent to consider and pass orders on Exts.P5 and P6 stay petitions and to keep in abeyance recovery steps, in the meanwhile.

2.

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 appeals is 48 days/244 days, I deem it appropriate to condone the delay, and dispose the writ petition, by directing the 2nd respondent to consider and pass reasoned orders on Exts.P5 and P6 stay petitions within a period of one month 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 Exts.P1 and P2 assessment

W.P.(C).No.29387/2019 : 3 : orders shall be kept in abeyance till such time as orders are passed by the 2nd 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 2nd respondent, for further action. A.K.JAYASANKARAN NAMBIAR JUDGE prp/1/11/19

W.P.(C).No.29387/2019 : 4 : APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1OF ORDER U/R.6(5) OF THE KERALA CST RULES FOR THE YEAR 2016-17 DATED 12.10.2018. EXHIBIT P2OF ORDER U/R.6(5) OF THE KERALA CST RULES FOR THE YEAR 2017-18 DATED 16.1.2019. EXHIBIT P3OF THE APPEAL DATED 25.2.2019 FOR THE YEAR 2016-17. EXHIBIT P4OF THE APPEAL DATED 26.10.2019 FOR THE YEAR 2017-18. EXHIBIT P5OF THE STAY PETITION IN FORM NO.30 DATED 25.2.2019 FOR THE YEAR 2016-17. EXHIBIT P6OF THE STAY PETITION IN FORM NO.30 DATED 26.10.2019 FOR THE YEAR 2017-

18.

EXHIBIT P7OF THE DELAY CONDONATION PETITION IN FORM NO.30 DATED 25.2.2019 FOR THE YEAR 2016-17. EXHIBIT P8OF THE DELAY CONDONATION PETITION IN FORM NO.30 DATED 26.10.2019 FOR THE YEAR 2017-18. EXHIBIT P9OF THE NOTICE IN FORM NO.1 DATED 14.10.2019 FOR THE YEAR 2016-17. W.P.(C).No.29387/2019 : 5 : EXHIBIT P10 RESPONDENTS EXHIBITS:OF THE NOTICE INFORM NO.1 DATED 14.10.2019 FOR THE YEAR 2017-18. NIL. //// P.S. TO JUDGE

Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.