BharatTaxGST

Shafeer .U.H. vs. The State Tax Officer-I

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WP(C)/28965/2019HC KeralaGSTCNR KLHC01075294201930 October 2019Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR5 pages
For Petitioner: SRI.N.MURALEEDHARAN NAIR, SRI.ANTONY JONES

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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 WEDNESDAY, THE 30TH DAY OF OCTOBER 2019 / 8TH KARTHIKA, 1941 WP(C).No.28965 OF 2019(U) PETITIONER: SHAFEER .U.H. AGED 41 YEARS PROPRIETOR, M/S. NAFEESA WOOD PRODUCTS, ARAKKAPADY, VENGOLA P.O., PERUMBAVOOR BY ADVS. SRI.N.MURALEEDHARAN NAIR SRI.ANTONY JONES RESPONDENTS: 1 THE STATE TAX OFFICER-I STATE GOODS AND SERVICES TAX DEPARTMENT, NORTH PARAVOOR ON DEPUTATION TO SPECIAL TEAM, PERUMBAVOOR - 683 542 2 THE ASSISTANT COMMISSIONER (APPEALS) STATE GOODS AND SERVICES TAX DEPARTMENT, ERNAKULAM - 682 015 3 THE ASSISTANT COMMISSIONER OF STATE TAX STATE GOODS AND SERVICES TAX DEPARTMENT, KERALA, MUVATTUPUZHA - 686 669 4 THE BRANCH MANAGER UNION BANK OF INDIA, VENGOLA.P.O. - 683 556, PERUMBAVOOR, ERNAKULAM DISTRICT BY GOVERNMENT PLEADER DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30.10.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.28965 OF 2019(U) 2

JUDGMENT Against Exts.P1 to P3 assessment orders under the Central Sales Tax Act, the petitioner has preferred Exts.P4 to P6 appeals, Exts.P10 to P12 stay petitions together with Exts.P7 to P9 delay condonation petitions before the 2nd respondent. Exts.P13 to P15 are the demand notices. It is the case of the petitioner that even prior to considering the stay petition, recovery steps are taken by the respondents against the petitioner for recovery of the amounts confirmed by Exts.P1 to P3 assessment orders.

2.

I have heard the learned counsel appearing for the petitioner and also the learned Government Pleader appearing for the respondents. Taking note of the fact that the delay occasioned in filing the appeal before the 2nd respondent is only 27 days, I deem it appropriate to condone the same and direct the 2nd respondent to consider and pass reasoned orders on Exts.P10 to P12 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 pursuant to Exts.P13 to P15 demand notices for recovery of amounts confirmed against the petitioner by WP(C).No.28965 OF 2019(U) 3 Exts.P1 to P3 assessment 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 mns

WP(C).No.28965 OF 2019(U) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT UNDER CST ACT FOR THE YEAR 2013-14 DATED 06.03.2019 EXHIBIT P2OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT UNDER CST ACT FOR THE YEAR 2014-15 DATED 16.07.2019 EXHIBIT P3OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT UNDER CST ACT FOR THE YEAR 2015-16 DATED 07.06.2019 EXHIBIT P4OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2013-14 DATED 16.10.2019 EXHIBIT P5OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2014-15 DATED 16.10.2019 EXHIBIT P6OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2015-16 DATED 16.10.2019 EXHIBIT P7OF THE DELAY CONDONATION PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2013-14 DATED 16.10.2019 EXHIBIT P8OF THE DELAY CONDONATION PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2014-15 DATED 16.10.2019 EXHIBIT P9OF THE DELAY CONDONATION PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2015-16 DATED 16.10.2019 EXHIBIT P10OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2013-14 DATED 16.10.2019 EXHIBIT P11OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2014-15 DATED 16.10.2019 EXHIBIT P12OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2015-16 DATED 16.10.2019

WP(C).No.28965 OF 2019(U) 5 EXHIBIT P13OF THE DEMAND NOTICE IN FORM NO.IV ISSUED BY 1ST RESPONDENT FOR THE YEAR 2013-14 DATED 06.03.2019 EXHIBIT P14OF THE DEMAND NOTICE IN FORM NO.IV ISSUED BY 1ST RESPONDENT FOR THE YEAR 2014-15 DATED 16.07.2019 EXHIBIT P15OF THE DEMAND NOTICE IN FORM NO.IV ISSUED BY 1ST RESPONDENT FOR THE YEAR 2015-16 DATED 07.06.2019 RESPONDENTS EXHIBITS:NIL //// P.A 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.