Asha Sadanandan vs. State Tax Officer - Kerala High Court, 26 June 2019

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE WEDNESDAY, THE 26TH DAY OF JUNE 2019 / 5TH ASHADHA, 1941 WP(C).No.17438 of 2019 PETITIONER: ASHA SADANANDAN PROPRITRIX, ASWATHY TRADERS, VI/430A, URAKAM P.O, THRISSUR-680562. BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENTS: 1 STATE TAX OFFICER, (FORMERLY COMMERCIAL TAX OFFICER), STATE GOODS AND SERVICES TAX DEPARTMENT, 2ND CIRCLE, COMMERCIAL TAX COMPLEX, POOTHOLE, THRISSUR-680004. 2 DEPUTY COMMISSIONER(APPEALS) STATE GOODS AND SERVICES TAX DEPARTMENT, PUTHOLE, THRISSUR-680004. 3 ASSISTANT COMMISISONER. STATE GOODS AND SERVICES TAX DEPARTMENT, PUTHOLE, THRISSUR-680004. 4 STATE BANK OF INDIA, URAKAM P.O, THRISSUR-680562, REPRESENTED BY ITS BRANCH MANAGER. BY ADV.THUSHARA JAMES, GOVT. PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26.06.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.17438 of 2019 2

JUDGMENT Petitioner filed appeals challenging Exts.P1 and P1(a) assessment orders. The petitioner also filed Exts.P3 and P3(a) applications for condonation of delay in filing the appeals. The delay is essentially due to the challenge made by the petitioner before this Court based on consequential amendment. The petitioner also filed Exts.P4 and P4(a) applications for stay.

In the light of the facts and circumstances, there shall be a direction to the appellate authority to dispose of the delay petitions and stay petitions within a period of two months. Till then, coercive steps shall be deferred. If any bank account of the petitioner is freezed, it shall be released forthwith.

The writ petition is disposed of as above. A.MUHAMED MUSTAQUE jv JUDGE APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER DATED 27.06.2018 COMPLETED U/S.25(1) OF THE KVAT ACT FOR 2014-15 BY 1ST RESPONDENT, ALLEGING UNACCOUNTED PURCHASE AFTER MAKING ADDITIONS. EXHIBIT P1 A COPY OF ORDER DATED 31.03.2018 COMPLETED U/S.25(1) OF THE KVAT ACT FOR 2015-16 BY 1ST RESPONDENT, ALLEGING UNACCOUNTED PURCHASE AFTER MAKING ADDITIONS. EXHIBIT P1 B COPY OF ORDER DATED 31.07.2018 COMPLETED U/S.25(1) OF THE KAVAT ACT FOR 2016-17 BY 1ST RESPONDENT, ALLEGING UNACCOUNTED PURCHASE AFTER MAKING ADDITIONS. EXHIBIT P2 COPY OF APPEAL DATED 15.06.2019 SUBMITTED BEFORE 2ND RESPONDENT AGAINST EXT P1 ORDER. EXHIBIT P2 A COPY OF APPEAL DATED 15.06.2019 SUBMITTED BEFORE 2ND RESPONDENT AGAINST EXT P1(A) ORDER. EXHIBIT P2 B COPY OF APPEAL DATED 15.06.2019 SUBMITTED BEFORE 2ND RESPONDENT AGAINST EXT P1(B) ORDER. EXHIBIT P3 COPY OF PETITION DATED 15.06.2019 FOR CONDONING DELAY, SUBMITTED ALONG WITH EXT P2 APPEAL, BEFORE 2ND RESPONDENT. EXHIBIT P3 A COPY OF PETITION DATED 15.06.2019 FOR CONDONING DELAY SUBMITTED ALONG WITH EXT P2(A) APPEAL, BEFORE 2ND RESPONDENT. EXHIBIT P3 B COPY OF PETITION DATED 15.06.2019 FOR CONDONING DELAY SUBMITTED ALONG WITH EXT P2(B) APPEAL, BEFORE 2ND RESPONDENT. EXHIBIT P4 COPY OF STAY PETITION DATED 15.06.2019 SUBMITTED ALONG WITH EXT P2 APPEAL, BEFORE 2ND RESPONDENT. EXHIBIT P4 A COPY OF STAY PETITION DATED 15.06.2019 SUBMITTED ALONG WITH EXT P2(A) APPEAL, BEFORE 2ND RESPONDENT. EXHIBIT P4 B COPY OF STAY PETITION DATED 15.06.2019 SUBMITTED ALONG WITH EXT P2(B) APPEAL, BEFORE 2ND RESPONDENT.