M/S. Mercydaz, Instrumentation Inc vs. The State Tax Officer-I - Kerala High Court, 11 March 2019

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE MONDAY ,THE 11TH DAY OF MARCH 2019 / 20TH PHALGUNA, 1940 WP(C).No. 7120 of 2019 PETITIONER/S: M/S. MERCYDA'Z, INSTRUMENTATION INC NEAR TECHNICAL HIGH SCHOOL, SULTHAN BATHERY - 673 592 REPRESENTED BY ITS PROPRIETOR BIJU POULOSE. BY ADVS. SRI.K.J.ABRAHAM SRI.NIKHIL JOHN RESPONDENT/S: 1 THE STATE TAX OFFICER-I, O/O. THE STATE TAX OFFICE, SULTHAN BATHERY, WAYANAD DISTRICT - 673 592 2 THE ASSISTANT COMMISSIONER (APPEALS), STATE GOODS AND SERVICES TAX DEPARTMENT, WAYANAD DISTRICT 673 576. THUSHARA JAMES, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11.03.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 7120 of 2019 2

JUDGMENT The petitioner filed an appeal against the assessment order pertaining the year 2013-14 and 2016-17. For the period 2016- 17, there are two appeals, one under KVAT Act and the other under the CST Act. For the year 2013-14, the delay is about 176 days. In the other appeal filed for the year 2016-17, there is a delay of about 83 days.

Considering the facts and circumstances, the following directions are issued:- (i) The 2nd respondent shall dispose the application for condoning delay for the year 2013-14 as expeditiously as possible within two months. If the application is condoned, the application for stay shall be considered immediately. (ii) For the year 2016-17, the application for delay as well as stay application shall be considered within two months. Till then recovery of amount due for the year 2016-17 is stayed. The writ petition is disposed as above. A.MUHAMED MUSTAQUE JUDGE sru

WP(C).No. 7120 of 2019 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO. 32140791909/2013-14 DATED 30-06-2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14 EXHIBIT P2OF THE ASSESSMENT ORDER NO. 32140791909/2016-17 DATED 30-06-2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 EXHIBIT P3OF THE ASSESSMENT ORDER UNDER THE CST ACT, NO. 32140791909/2016-17 DATED 26-12-2016 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17. EXHIBIT P4OF THE APPEAL MEMORANDUM IN FORM 29 DATED 23-02-2019 FOR THE YEAR 2013-14. EXHIBIT P5OF THE APPEAL MEMORANDUM IN FORM 29 DATED 26-02-2019 FOR THE YEAR 2016-17 EXHIBIT P6OF THE APPEAL MEMORANDUM IN FORM VIII DATED 26-02-2019 FOR THE YEAR 2016-17 EXHIBIT P7OF THE FORM NO. 30 STAY PETITION DATED 23-02-2019 FOR THE YEAR 2013-14 EXHIBIT P8OF THE FORM NO. 30 STAY PETITION DATED 26-02-2019 FOR THE YEAR 2016-17 EXHIBIT P9OF THE FORM NO. 30 STAY PETITION DATED 26-02-2019 UNDER THE CST ACT FOR THE YEAR 2016-17 EXHIBIT P10OF THE FORM NO. 30 PETITION TO CONDONE THE DELAY FOR THE ASSESSMENT YEAR 2013-14 DATED 23-02-2019 EXHIBIT P11OF THE FORM NO. 30 PETITION TO CONDONE THE DELAY FOR THE ASSESSMENT YEAR 2016-17 EXHIBIT P12OF THE FORM NO. 30 PETITION TO WP(C).No. 7120 of 2019 4 CONDONE THE DELAY FOR THE ASSESSMENT YEAR 2016-17 UNDER THE CST ACT DATED 26- 02-2019 FOR THE YEAR 2012-13 DATED 12- 12-2018.