Paul Jose vs. The Deputy Commissioner Of State Tax (Appeals) - Kerala High Court, 14 May 2019

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE RAJA VIJAYARAGHAVAN V TUESDAY, THE 14TH DAY OF MAY 2019 / 24TH VAISAKHA, 1941 WP(C).No. 13715 of 2019 PETITIONER: PAUL JOSE, AGED 61 YEARS, POLJO AGENTS AND DISTRIBUTORS, PB B.115, GANDHIGRAM ROAD, MULLAKKAD, IRINJALAKUDA P.O.,-680 121. BY ADVS. SRI.P.BENNY THOMAS SRI.B.ASHOK SHENOY SRI.D.PREM KAMATH RESPONDENT S: 1 THE DEPUTY COMMISSIONER OF STATE TAX (APPEALS) OFFICE OF THE DEPUTY COMMISSIONER OF STATE TAX (APPEALS), TAX COMPLEX, POOTHOLE, THRISSUR-680 004. 2 THE ASSISTANT COMMISSIONER OF STATE TAX (ASSESSMENT) SPECIAL CIRCLE, TAX COMPLEX, POOTHOLE, THRISSUR-680 004. 3 THE ASSISTANT COMMISSIONER OF STATE TAX, OFFICE OF THE ASSISTANT COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICES TAX DEPARTMENT, CIVIL STATION, IRINJALAKUDA-680 125. BY GOVERNMENT PLEADER SMT.M.M.JASMINA THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14.05.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC:13715/2019 2

JUDGMENT Challenging Ext.P1 assessment order, the petitioner has preferred an appeal along with applications for condoning the delay and stay of proceedings as is evident from Exhibits-P3 to P5. His grievance is that recovery proceedings are being initiated without considering the merits of the challenge that he has raised.

Heard the learned counsel appearing for the petitioner and the learned Government Pleader.

Having considered the facts and circumstances and the submissions made across the bar, there shall be a direction to the 1st respondent to pass orders on Exhibit-P4 application for condonation of delay and Exhibit-P5 stay petition as expeditiously as possible, at any rate, within a period of two months from the production of a copy of this judgment. Till such time, recovery proceedings pursuant to the impugned order in the appeal shall be kept in abeyance. The Writ Petition is disposed of as above. RAJA VIJAYARAGHAVAN V., JUDGE PS

WPC:13715/2019 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF ASSESSMENT ORDER NO.32080925845/2015-16 DATED 25.2.2019 ISSUED BY 2ND RESPONDENT TO PETITIONER EXHIBIT P2OF DEMAND NOTICE DATED 25.2.2019 ISSUED BY 2ND RESPONDENT TO PETITIONER IN RESPECT OF 2015-16 EXHIBIT P3OF APPEAL DATED 3.4.2019 FILED BY PETITIONER BEFORE THE 1ST RESPONDENT, AS APPEAL NO.252 OF 2019 EXHIBIT P4OF PETITION FOR CONDONATION OF DELAY DATED 3.4.2019 FILED BY PETITIONER BEFORE THE 1ST RESPONDENT EXHIBIT P5OF PETITION FOR STAY DATED 3.4.2019 FILED BY PETITIONER BEFORE THE 1ST RESPONDENT EXHIBIT P6OF DEMAND NOTICE NO.A2-721/2018- 19 DATED 7.5.2019 ISSUED BY 3RD RESPONDENT TO PETITIONER RESPONDENT'S EXHIBITS : NIL //// PA TO JUDGE