Smec Automation (P) LTD. vs. Assistant Commissioner - Kerala High Court, 01 February 2019

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 01ST DAY OF FEBRUARY 2019 / 12TH MAGHA, 1940 WP(C).No. 2998 of 2019 PETITIONER/S: SMEC AUTOMATION (P) LTD. 2ND FLOOR, KALOOR BUS STAND COMPLEX, ERNAKULAM, KOCHI-682 017, (REPRESENTED BY SRI. MILTON KURUPPATH, MANAGING DIRECTOR) BY ADVS. SRI.K.N.SREEKUMARAN SRI.N.SANTHOSHKUMAR SRI.P.J.ANILKUMAR (A-1768) RESPONDENT/S: 1 ASSISTANT COMMISSIONER WORKS CONTRACT, OFFICE OF THE DEPUTY COMMISSIONER, 9TH FLOOR, REVENUE TOWERE, ERNAKULAM, KOCHI-682 011. 2 DEPUTY COMMISSIONER (APPEALS), STATE GOODS AND SERVICES TAX DEPARTMENT, THEVARA, ERNAKULAM -682 015. OTHER PRESENT: GP DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01.02.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -2- W.P.(C). No. 2998 of 2019

JUDGMENT The petitioner, an assessee under the 1st respondent, has been facing the proceedings for the assessment year 2012-2013. He filed Ext.P2 statutory appeal along with a stay petition, besides a delay condonation petition. The delay is said to be 15 days. The petitioner complains that before the appellate forum could consider his interlocutory applications, the respondent authority is taking coercive steps.

This Court, after hearing the learned counsel on either side, disposes of this writ petition holding that the 2nd respondent will consider the interlocutory applications, including the delay condonation petition, at the earliest and pass orders, possibly, within one month. The respondent authority shall defer coercive steps until the 2nd respondent considers the interlocutory applications. DAMA SESHADRI NAIDU JUDGE das

-3- W.P.(C). No. 2998 of 2019 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO. 32072068855/2012-13 DATED 10-12-2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2OF THE APPEAL MEMORANDUM FOR THE YEAR 2012-13 AGAINST EXT-P1 FILED BEFORE THE 2ND RESPONDENT ON 30-01- 2019. EXHIBIT P2 AOF THE APPLICATION FOR CONDONATION OF DELAY FILED IN EXT-P2 APPEAL BEFORE THE 2ND RESPONDENT ON 30-01-2019. EXHIBIT P2 BOF THE STAY PETITION FILED IN EXT P-2 APPEAL BEFORE THE 2ND RESPONDENT ON 30-01-2019. EXHIBIT P2 COF THE EARLY HEARING PETITION FILED IN EXT P2 APPEAL BEFORE THE 3RD RESPONDENT ON 30-01-2019.