Mohammed Nazeer V.A. 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.17408 of 2019 PETITIONER: MOHAMMED NAZEER V.A. PROPRIETOR, M/S SAFA TRADERS (FORMERLY.M/S SAFA POULTRIES), IX/266,ALANGADU, PANAYIKULAM, ALUVA-683 511, ERNAKULAM DISTRICT. BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENTS: 1 STATE TAX OFFICER FORMERLY.COMMERCIAL TAX OFFICER, STATE GOODS AND SERVICES TAX, NORTH PARAVUR-683 513. 2 ASSISTANT COMMISSIONER (APPEALS), STATE GOODS AND SERVICE TAX COMPLEX, THEVARA, COCHIN- 682 015. 3 STATE ASSISTANT COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, MATTANCHERY, COCHIN-682 002. 4 UNION BANK OF INDIA, BINANIPURAM, ERNAKULAM DISTRICT-683 502, REPRESENTED BY ITS BRANCH MANAGER. BY 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.17408 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

WP(C).No.17408 of 2019 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF ORDER DATED 23.9.2017 COMPLETED U/S 25(1) OF THE KVAT ACT FOR 2013-14 BY 1ST RESPONDENT AFTER MAKING 5% ADDITIONS EXHIBIT P1 AOF ORDER DATED 21.5.2018 COMPLETED U/S 25(1) OF THE KVAT ACT FOR 2013-14 BY 1ST RESPONDENT, AFTER MAKING 10% ADDITION TO THE CONCEDED TURNOVER EXHIBIT P2OF APPEAL DATED 19.6.2019 SUBMITTED BEFORE 2ND RESPONDENT AGAINST EXT P1 ORDER EXHIBIT P2 AOF APPEAL DATED 19.6.2019 SUBMITTED BEFORE 2ND RESPONDENT AGAINST EXT P1(A) ORDER EXHIBIT P3OF PETITION FOR CONDONING DELAY DATED 19.6.2019 SUBMITTED ALONG WITH EXT P2 APPEAL, BEFORE 2ND RESPONDENT EXHIBIT P3 AOF PETITION FOR CONDONING DELAY DATED 19.6.2019 SUBMITTED ALONG WITH EXT P2 (A)APPEAL, BEFORE 2ND RESPONDENT EXHIBIT P4OF STAY PETITION DATED 19.6.2019 SUBMITTED ALONG WITH EXT P2 APPEAL, BEFORE 2ND RESPONDENT EXHIBIT P4 AOF STAY PETITION DATED 19.6.2019 SUBMITTED ALONG WITH EXT P2 (A)APPEAL, BEFORE 2ND RESPONDENT