Kunjumuhammed.A.P vs. The State Tax Officer-1 - Kerala High Court, 24 September 2019

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR TUESDAY, THE 24TH DAY OF SEPTEMBER 2019 / 2ND ASWINA, 1941 WP(C).No.25306 OF 2019(K) PETITIONER: KUNJUMUHAMMED.A.P M/S. RAZLIN VENEERS AND PLYWOODS, VP III/298C, ARACKAPPADY, VENGOLA P.O., PERUMBAVOOR. BY ADVS. SRI.N.MURALEEDHARAN NAIR SRI.ANTONY JONES RESPONDENTS: 1 THE STATE TAX OFFICER-1 NORTH PARAVOOR ON DEPUTATION TO SPECIAL TEAM, PERUMBAVOOR-683 542. 2 THE ASSISTANT COMMISSIONER (APPEALS) STATE GOODS AND SERVICE TAX DEPARTMENT, KERALA, ERNAKULAM-682 015. 3 THE ASSISTANT COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT, KERALA, MUVATTUPUZHA-686 669. BY GOVERNMENT PLEADER SMT.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.09.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.25306 OF 2019(K) 2

JUDGMENT Against Exts.P1 to P3 assessment orders under the Central Sales Tax Act for the assessment years 2015-2016 to 2017-2018, the petitioner has preferred Exts.P4 to P6 appeals, Exts.P7 to P9 delay condonation petitions together with Exts.P10 to P12 stay petitions before the 1st respondent. Exts.P13 to P15 are the demand notices. 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 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 1st respondent is only with a marginal delay, I deem it appropriate to condone the same and direct the 1st 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 WP(C).No.25306 OF 2019(K) 3 Exts.PP13 to P15 demand notices for recovery of amounts confirmed against the petitioner by Exts.P1 to P3 assessment orders shall be kept in abeyance till such time as orders are passed by the 1st 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 1st respondent, for further action. A.K.JAYASANKARAN NAMBIAR

JUDGE mns

WP(C).No.25306 OF 2019(K) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER PASSED BY IST RESPONDENT UNDER CST ACT FOR THE YEAR 2015-16 DATED 22.2.2019. EXHIBIT P2OF THE ASSESSMENT ORDER PASSED BY IST RESPONDENT UNDER CST ACT FOR THE YEAR 2016-17 DATED 20.5.2019. EXHIBIT P3OF THE ASSESSMENT ORDER PASSED BY IST RESPONDENT UNDER CST ACT FOR THE YEAR 2017-18 DATED 14.6.2019. EXHIBIT P4OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2015-16 DATED 12.9.2019. EXHIBIT P5OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2016-17 DATED 12.9.2019. EXHIBIT P6OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2017-18 DATED 12.9.2019. EXHIBIT P7OF THE DELAY CONDONATION PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2015-16 DATED 12.9.2019. EXHIBIT P8OF THE DELAY CONDONATION PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2016-17 DATED 12.9.2019. EXHIBIT P9OF THE DELAY CONDONATION PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2017-18 DATED 12.9.2019. EXHIBIT P10OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2015-16 DATED 12.9.2019. EXHIBIT P11OF THE STAY PETITION FILED BY THE WP(C).No.25306 OF 2019(K) 5 PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2016-17 DATED 12.9.2019. EXHIBIT P12OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2017-18 DATED 12.9.2019. EXHIBIT P13OF THE DEMAND NOTICE IN FORM NO.IV ISSUED BY IST RESPONDENT FOR THE YEAR 2015-16 DATED 22.2.2019. EXHIBIT P14OF THE DEMAND NOTICE UNDER SECTION 7 OF THE KERALA REVENUE ACT ISSUED BY 3RD RESPONDENT FOR THE YEAR 2016-17 DATED 20.8.2019. EXHIBIT P15OF THE DEMAND NOTICE IN FORM NO.IV ISSUED BY IST RESPONDENT FOR THE YEAR 2017-18 DATED 14.6.2019. RESPONDENTS EXHIBITS:NIL //// P.A TO JUDGE