Bindhu Anantharaman vs. State Tax Officer - Kerala High Court, 12 March 2019

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE TUESDAY ,THE 12TH DAY OF MARCH 2019 / 21ST PHALGUNA, 1940 WP(C).No. 7423 of 2019 PETITIONER/S: BINDHU ANANTHARAMAN, PROPRITRIX, M/S VINAYAKA HOMES, PISHARI KOVIL ROAD, EROOR WEST P.O.THIRPUNITHURA, COCHIN - 682 306 BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENT/S: 1 STATE TAX OFFICER (WORKS CONTRACT), GOODS AND SERVICE TAX DEPARTMENT, ERNAKULAM, COCHIN-682 015. 2 ASSISTANT COMMISSIONER (APPEALS), STATE GOODS AND SERVICES TAX DEPARTMENT, THEVARA, ERNAKULAM,COCHIN-682 015. 3 ASSISTANT COMMISSIONER OF STATE TAX, GOODS AND SERVICES TAX DEPARTMENT, CIVIL STATION, KAKKANAD,COCHIN-682 030. SMT. THUSHARA JAMES, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12.03.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 7423 of 2019 2

JUDGMENT Petitioner aggrieved by an assessment order preferred an appeal before the 2nd respondent under the Kerala Value Added Tax Act. There is also delay of about 21 days in filing the appeal. The petitioner also filed a stay application. There shall be a direction to the 2nd respondent to dispose the application for condonation of delay and stay application within two months. Till then recovery proceedings based on the impugned order that shall be deferred. The writ petition is disposed of as above. A.MUHAMED MUSTAQUE JUDGE SPR

WP(C).No. 7423 of 2019 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ORDER DATED 17.12.2018 COMPLETED U/S 25(1) OF THE KVAT ACT FOR THE YEAR 12-13 BY THE 1ST RESPONDENT WITHOUT PROPER VERIFICATION EXHIBIT P2OF APPEAL DATED 11.2.2019 SUBMITTED BEFORE 2ND RESPONDENT AGAINST EXT. P1 ORDER EXHIBIT P3OF PETITION DATED 11.02.2019 FOR CONDONATION OF 21 DAYS DELAY IN FILING EXT. P2 APPEAL SUBMITTED BEFORE 2ND RESPONDENT EXHIBIT P4OF STAY PETITION DATED 11.2.2019 SUBMITTED ALONG WITH EXT.P2 APPEAL BEFORE 2ND RESPONDENT EXHIBIT P5OF REVENUE RECOVERY NOTICE IN FORM NO.1 ISSUED TO PETITIONER BY 3RD RESPONDENT, PURSUANT TO EXT.P1 DEMAND. RESPONDENT'S/S EXHIBITS: NIL.