Fine Fit Seat Covers And Accessories vs. The State Tax Officer - Kerala High Court, 11 January 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 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 883 of 2019 PETITIONER/S: FINE FIT SEAT COVERS AND ACCESSORIES JUMA MASJID BUILDING, IX/191 C RADIO KAVALA, MEKKALADY, ERNAKULAM DISTRICT, PIN - 683 574, REPRESENTED BY ITS MANAGING PARTNER SRI.NASIM.P.B. BY ADVS. SRI.K.S.HARIHARAN NAIR SRI.P.T.JOSEPH (PANJIKARAN) RESPONDENT/S: 1 THE STATE TAX OFFICER THE STATE GOODS AND SERVICES TAX DEPARTMENT KERALA, ANGAMALY, ERNAKULAM - 683 572. 2 THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, ERNAKULAM - 682 015. OTHER PRESENT: GP SMT. M.M. JASMINE THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11.01.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -2- W.P.(C). No. 883 of 2019

JUDGMENT The petitioner, a registered dealer under the Kerala Value Added Tax Act (KVAT Act), 2003, on the rolls of the 1st respondent, has been facing the proceedings for the assessment year 2015-2016. It filed Ext.P2 statutory appeal along with a stay petition, besides a delay condonation petition. The delay is said to be 165 days. The petitioner complains that before the appellate forum could consider its 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. 883 of 2019 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER DATED 26/09/2017 FOR THE YEAR 2015-16 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2 COPY OF THE APPEAL MEMORANDUM DATED 05/07/2018 AGAINST EXT.P1. EXHIBIT P3 COPY OF THE DELAY CONDONATION PETITION DATED 05/07/2018 IN EXT.P2 APPEAL. EXHIBIT P4 COPY OF THE STAY PETITION FILED BY THE PETITIONER DATED 05/07/2018.