BharatTaxGST

Rajmohan Nair.A.G vs. The State Tax Officer-1(Works Contract)

Original PDF →
WP(C)/23386/2019HC KeralaGSTCNR KLHC01060451201929 August 2019Bench: HONOURABLE MR.JUSTICE S.V.BHATTI6 pages

No AI summary yet for this judgment.

Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI THURSDAY, THE 29TH DAY OF AUGUST 2019 / 7TH BHADRA, 1941 WP(C).No.23386 OF 2019(W) PETITIONER: RAJMOHAN NAIR.A.G., AGED 58 YEARS AMBALATHU HOUSE,EDAPPAVOOR.P.O, PATHANAMTHITTA DISTRICT,PIN-689614. BY ADV. SRI.BOBBY JOHN RESPONDENTS: 1 THE STATE TAX OFFICER-1(WORKS CONTRACT), PATHANAMTHITTA,O/O DEPUTY COMMISSIONER,STATE GOODS AND SERVICES TAX DEPARTMENT,FINANCIAL COMPLEX,MINI CIVIL STATION,PATHANAMTHITTA,PIN-689645. 2 THE DEPUTY COMMISSIONER(APPEALS),KOLLAM, STATE GOODS AND SERVICES TAX DEPARTMENT, BAPPUJI NAGAR,ASRAMAM.P.O,KOLLAM, PIN-691002. 3 THE ASSISTANT COMMISSIONER OF STATE TAX, PATHANAMTHITTA,STATE GOODS AND SERVICES TAX DEPARTMENT,FINANCIAL COMPLEX,2ND FLOOR,MINI CIVIL STATION,PATHANAMTHITTA,PIN-689645. 4 THE DEPUTY TAHSILDAR(RR), RANNI TALUK,MINI CIVIL STATION,RANNI,PIN-689672. BY ADV. GP. SMT. M.M. JASMIN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29.08.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.23386 OF 2019(W) 2 JUDGMENT Dated this the 29th day of August 2019 The petitioner filed appeals in Exts. P2, P2A, P2B, P2C, P2D aggrieved by the orders of assessment in Exts.P1, P1A, P1B, P1C, P1D made under Section 25(1) of the KVAT Act. The petitioner has filed the appeals with a delay condonation petition of 71 days in Exts.P4, P4A, P4B, P4C, P4D delay condonation petitions and Exts.P3, P3A, P3B, P3C, P3D stay petition. The petitioner prays for appropriate direction to the appellate authority to consider and dispose of Exts.P4, P4A, P4B, P4C, P4D and Exts.P3, P3A, P3B, P3C, P3D expeditiously. 2. The case of petitioner is that either the mere filing of appeal or mere pendency of appeal does not amount to granting stay by the appellate authority. The delay in considering and disposing of Exts.P4, P4A, P4B, P4C, P4D and Exts.P3, P3A, P3B, P3C, P3D results in the assessing officer taking steps for recovering the tax amount which is under challenge in Exts. P2, P2A, P2B, P2C, P2D. The assessing officer, if is successful in his effort the statutory appeal would become either academic or ineffective. It is further contended by the petitioner that in the manner the law provides for protecting the interest of appellant pending appeal, the orders on delay petition and stay petition are passed expeditiously. WP(C).No.23386 OF 2019(W) 3 Hence the writ petition. 3. Perused Exts.P1, P1A, P1B, P1C, P1D, Exts. P2, P2A, P2B, P2C, P2D, Exts.P4, P4A, P4B, P4C, P4D and Exts.P3, P3A, P3B, P3C, P3D . Prima facie I am satisfied that a case is made out for issuing necessary directions to 2nd respondent to dispose of the delay condonation petitions and stay petitions in Exts.P4, P4A, P4B, P4C, P4D and Exts.P3, P3A, P3B, P3C, P3D respectively. Having regard to the limited prayer and the grounds referred to above, this Court is satisfied that the writ petition can be disposed of by

this order: (a) The appellate authority/2nd respondent considers and disposes of Exts.P4, P4A, P4B, P4C, P4D and Exts.P3, P3A, P3B, P3C, P3D applications as early as possible, preferably within two months from the date of receipt of copy of this judgment. (b) The respondents are directed not to take coercive steps or recover the amounts determined in the orders under appeal for ten weeks from today. S.V.BHATTI N JUDGE

WP(C).No.23386 OF 2019(W) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER FOR THE YEAR 2011-12,DATED 25.03.2019, PASSED BY THE 1ST RESPONDENT. EXHIBIT P1AOF THE ASSESSMENT ORDER FOR THE YEAR 2012-13,DATED 25.03.2019, PASSED BY THE 1ST RESPONDENT. EXHIBIT P1BOF THE ASSESSMENT ORDER FOR THE YEAR 2013-14,DATED 25.03.2019, PASSED BY THE 1ST RESPONDENT. EXHIBIT P1COF THE ASSESSMENT ORDER FOR THE YEAR 2014-15,DATED 25.03.2019, PASSED BY THE 1ST RESPONDENT. EXHIBIT P1DOF THE ASSESSMENT ORDER FOR THE YEAR 2015-16,DATED 25.03.2019, PASSED BY THE 1ST RESPONDENT. EXHIBIT P2OF THE FIRST APPEAL FOR THE YEAR 2011-12,DATED 04.07.2019, FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P2AOF THE FIRST APPEAL FOR THE YEAR 2012-13,DATED 04.07.2019, FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P2BOF THE FIRST APPEAL FOR THE YEAR 2013-14,DATED 04.07.2019, FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P2COF THE FIRST APPEAL FOR THE YEAR 2014-15,DATED 04.07.2019, FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P2DOF THE FIRST APPEAL FOR THE YEAR 2015-16,DATED 04.07.2019, FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P3OF THE STAY APPLICATION FOR THE YEAR 2011-12,DATED 04.07.2019,FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT P3AOF THE STAY APPLICATION FOR THE WP(C).No.23386 OF 2019(W) 5 YEAR 2012-13,DATED 04.07.2019,FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT P3BOF THE STAY APPLICATION FOR THE YEAR 2013-14,DATED 04.07.2019,FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT P3COF THE STAY APPLICATION FOR THE YEAR 2014-15,DATED 04.07.2019,FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT P3DOF THE STAY APPLICATION FOR THE YEAR 2015-16,DATED 04.07.2019,FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT P4OF THE APPLICATION FOR CONDONATION OF DELAY IN FILING APPEAL FOR THE YEAR 2011-12,DATED 04.07.2019,FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P4AOF THE APPLICATION FOR CONDONATION OF DELAY IN FILING APPEAL FOR THE YEAR 2012-13,DATED 04.07.2019,FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P4BOF THE APPLICATION FOR CONDONATION OF DELAY IN FILING APPEAL FOR THE YEAR 2013-14,DATED 04.07.2019,FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P4COF THE APPLICATION FOR CONDONATION OF DELAY IN FILING APPEAL FOR THE YEAR 2014-15,DATED 04.07.2019,FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P4DOF THE APPLICATION FOR CONDONATION OF DELAY IN FILING APPEAL FOR THE YEAR 2015-16,DATED 04.07.2019,FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P5OF THE APPLICATION FOR URGENT HEARING OF THE APPEAL FOR THE YEAR 2011- 12,DATED 04.07.2019,FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT P5AOF THE APPLICATION FOR URGENT HEARING OF THE APPEAL FOR THE YEAR 2012- 13,DATED 04.07.2019,FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT P5BOF THE APPLICATION FOR URGENT

WP(C).No.23386 OF 2019(W) 6 HEARING OF THE APPEAL FOR THE YEAR 2013- 14,DATED 04.07.2019,FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT P5COF THE APPLICATION FOR URGENT HEARING OF THE APPEAL FOR THE YEAR 2014- 15,DATED 04.07.2019,FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT P5DOF THE APPLICATION FOR URGENT HEARING OF THE APPEAL FOR THE YEAR 2015- 16,DATED 04.07.2019,FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT //// PA 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.