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M/S. Berger Paints INDIA LTD. vs. Assistant Commissioner Of State Tax

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WP(C)/2026/2019HC KeralaGSTCNR KLHC01005598201923 January 2019Bench: HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU3 pages

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Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY,THE 23RD DAY OF JANUARY 2019 / 3RD MAGHA, 1940 WP(C).No. 2026 of 2019 PETITIONER/S: M/S. BERGER PAINTS INDIA LTD. DOOR NO.III/835 C, 1ST FLOOR, VALIYARA CHAMBERS, K. K. ROAD, CHEMBUMUKKU, COCHIN - 682 021, REPRESENTED BY ITS ADMINISTRATION EXECUTIVE, SHRI BENNY SEBASTAIN BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENT/S: 1 ASSISTANT COMMISSIONER OF STATE TAX STATE GOODS AND SERVICES TAX DEPARTMENT, SPECIAL CIRCLE, MATTANCHERY AT ALUVA - 683 101 2 DEPUTY COMMISSIONER (APPEALS) SALES TAX COMPLEX, THEVARA, KOCHI - 682 015 3 COMMISSIONER OF STATE TAX STATE GOODS AND SERVICES TAX DEPARTMENT, TAX COURT, KARAMAN P. O., THIRUVANANTHAPURAM - 695 022 4 STATE ASSISTANT COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT, MATTANCHERY, COCHIN - 682 002. GP DR. THUSHARA JAMES. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23.01.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P(C).2026/19 2

JUDGMENT The petitioner, an assessee under the 1st respondent, has been facing the proceedings for the assessment year 2016-2017. He filed Ext.P3 statutory appeal along with a stay petition, besides a delay condonation petition. The delay is said to be one day only. The petitioner complains that before the appellate forum could consider his interlocutory applications, the respondent authority is taking coercive steps.

2.

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.

3.

The respondent authority shall defer coercive steps until the 2nd respondent considers the interlocutory applications. DAMA SESHADRI NAIDU JUDGE okb //// P.A. to Judge

W.P(C).2026/19 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF E-RETURN SUBMITTED BY PETITIONER IN KVATIS FOR THE MONTH OF APRIL 2016 EXHIBIT P2OF ORDER DATED 29.06.2018 ISSUED BY 1ST RESPONDENT IN DEMANDING INTEREST AFTER WRONG CALCULATION OF INTEREST EXHIBIT P3OF APPEAL DATED 21.01.2019 SUBMITTED BEFORE 2ND RESPONDENT AGAINST EXT. P2 ORDER EXHIBIT P4OF PETITION DATED 21.01.2019 FOR CONDONING DELAY, SUBMITTED BEFORE 2ND RESPONDENT,ALONG WITH EXT.P3 APPEAL EXHIBIT P5OF STAY PETITION DATED 21.01.2019 SUBMITTED BEFORE 2ND RESPONDENT,ALONG WITH EXT.P3 APPEAL

Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.