Ebrahim Veneers vs. The State Tax Offiver-Ii - Kerala High Court, 11 October 2019

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 11TH DAY OF OCTOBER 2019 / 19TH ASWINA, 1941 WP(C).No.26945 OF 2019(P) PETITIONER/S: EBRAHIM VENEERS RAYONPURAM P.O., PERUMBAVOOR, REPRESENTED BY ITS MANAGING PARTNER, SRI.SHIYAS BY ADVS. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENT/S: 1 THE STATE TAX OFFICER-II STATE GOODS AND SERVICES TAX DEPARTMENT, FIRST CIRCLE, MINI CIVIL STATION, PERUMBAVOOR-683 542 2 THE ASSISTANT COMMISSIONER (APPEALS) STATE GOODS AND SERVICES TAX DEPARTMENT ERNAKULAM-682 015 3 THE ASSISTANT COMMISSIONER, STATE GOODS SERVICE TAX DEPARTMENT MUVATTUPUZHA-686 669 GOVERNMENT PLEADER SMT.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11.10.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.26945 OF 2019(P) 2

JUDGMENT Against Ext.P1 assessment order under the Central Sales Tax Act, the petitioner has preferred Ext.P2 appeal together with Ext.P3 delay condonation petition and Ext.P4 stay petition before the 2nd respondent. 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 Ext.P1 assessment order.

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 131 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 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 pursuant to Ext.P5 notice for recovery of amounts confirmed against the petitioner by Ext.P1 assessment order 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 WP(C).No.26945 OF 2019(P) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT UNDER CST ACT FOR THE YEAR 2016-17 DATED 17.11.2018 EXHIBIT P2OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 14.06.2019 EXHIBIT P3OF THE DELAY CONDONATION PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 14.06.2019 EXHIBIT P4OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 14.06.2019 EXHIBIT P5OF THE DEMAND NOTICE INFORM NO.IV ISSUED BY 1ST RESPONDENT FOR THE YEAR 2016- 17 DATED 17.11.2018