M/S.Syama Dynamic Foods Private LTD. vs. State Of Kerala - Kerala High Court, 31 May 2019

Heard together (2 matters)

WA.No. 1334 of 2019

WP(C) 28611/2018

Read from the judgment's own cause title. This page is filed under one of them.

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM & THE HONOURABLE MR. JUSTICE R. NARAYANA PISHARADI FRIDAY, THE 31ST DAY OF MAY 2019 / 10TH JYAISHTA, 1941 WA.No. 1334 of 2019 AGAINST THE JUDGMENT DATED 25-01-2019 IN WP(C) 28611/2018 APPELLANT/PETITIONER: M/S.SYAMA DYNAMIC FOODS PRIVATE LTD., NH BYEPASS, VYTILLA, ERNAKULAM, REPRESENTED BY ITS MANAGING DIRECTOR, MR. SURAJ S. VAIDYAN. BY ADVS. SRI.A.KUMAR SHRI.ABRAHAM JOB SMTG.MINI(1748) SRI.AJAY V.ANAND SRI.P.J.ANILKUMAR SRI.P.S.SREE PRASAD RESPONDENTS/RESPONDENTS: 1 STATE OF KERALA REPRESENTED BY THE CHIEF SECRETARY, GOVERNMENT OF KERALA, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001 2 THE COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM-695 001 3 THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE-III, STATE GOODS AND SERVICES TAX DEPARTMENT, ERNAKULAM- 682 016 OTHER PRESENT: SR.GP-SRI.MOHAMMED RAFIQ THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 31.05.2019, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: WA No.1334/2019 -2- C.K. ABDUL REHIM, J. & R. NARAYANA PISHARADI, J. ------------------------------------------------- W.A. No. 1334 OF 2019 ------------------------------------------------- DATED THIS THE 31st DAY OF MAY, 2019

J U D G M E N T Abdul Rehim, J: Judgment in W.P (C) No.28611/2018 is challenged in this writ appeal instituted by the petitioner therein. The writ petition was dismissed following the judgment in W.P (C) No.11335/2018 and connected cases dated 11-01-2019. Eventhough various grounds are raised in the memorandum of appeal, learned counsel for the appellant submitted that the appellant will be satisfied if this court permits filing of a statutory appeal against the impugned assessment, within a time limit to be stipulated, as done in the judgment in W.P (C) No.11335/2018 and connected cases.

Heard; learned Government pleader appearing for the respondent. It is conceded that, in the common judgment in W.P (C) No.11335/2018 and connected cases, while dismissing the writ petitions, this court made it clear that if statutory appeals are preferred against the order which are impugned in those writ petitions, the authorities concerned shall exclude the time

WA No.1334/2019 -3- spent by the respective petitioner in prosecuting those writ petitions, while considering the period of limitation.

Taking note of the leniency shown in the batch of cases with respect to permitting filing of statutory appeals as belated, we are of the considered opinion that a similar relief can be granted in this appeal also.

Hence the above appeal is hereby dismissed granting liberty to the appellant to file statutory appeal against Ext.P1 assessment finalized with respect to the year 2015-2016, before the appellate authority concerned. Taking note of the time spent by the appellant in prosecuting the writ petition as well as this writ appeal, if any such appeal is filed within a period of 15 days from today, such authority shall entertain the appeal as one filed within the time limit stipulated.

Steps for recovery if any initiated pursuant to Ext.P1 assessment shall be kept in abeyance for a period of one month from today, in order to facilitate the appellant to seek appropriate interim orders from the appellate authority. C.K.ABDUL REHIM, JUDGE R. NARAYANA PISHARADI AMG JUDGE