Mohammad Basheer A vs. State Tax Officer - Kerala High Court, 07 January 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 07TH DAY OF JANUARY 2019 / 17TH POUSHA, 1940 WP(C).No. 314 of 2019 PETITIONER: MOHAMMAD BASHEER A, AGED 32 YEARS PROPRIETOR,FRIENDS TRADERS,BADIADUKA,KASARAGOD 671 551. BY ADVS. SRI.K.N.SREEKUMARAN SRI.N.SANTHOSHKUMAR SRI.P.J.ANILKUMAR (A-1768) RESPONDENTS: 1 STATE TAX OFFICER, STATE GOODS AND SERVICE TAX DEPARTMENT,PERLA,KASARAGOD 671 552 2 DEPUTY ASSISTANT COMMISSIONER(APPEALS), COMMERCIAL TAX DEPARTMENT,KOZHIKODE 673 001 3 INSPECTING ASSISTANT COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT,KASARAGOD 671 552 THUSHARA JAMES GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07.01.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 314 of 2019 ..2..

JUDGMENT Petitioner as against the assessment order preferred an appeal with a delay of 212 days. Having considered the facts and circumstances, the following directions are issued:

Delay petition shall be considered as expeditiously as possible within a period of three weeks.

If delay is condoned, the stay application shall be taken within a further period of two weeks. The Writ Petition is disposed as above. A.MUHAMED MUSTAQUE JUDGE PR/07.01.2019

WP(C).No. 314 of 2019 ..3.. APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO 32130512065/2015-16 DATED 13.11.2017 ISSUED BY THE 1ST RESPONDENT EXHIBIT P2OF THE APPEAL MEMORANDUM AGAINST EXT P1 FILED BEFORE THE 2ND RESPONDENT ON 1.12.2018 EXHIBIT P2 AOF THE DELAY CONDONATION PETITION FILED IN EXT P2 APPEAL BEFORE THE 2ND RESPONDENT ALONG WITH COPY OF MEDICATE CERTIFICATE. EXHIBIT P2 BOF THE STAY PETITION FILED IN EXT P2 APPEAL BEFORE THE 2ND RESPONDENT EXHIBIT P2 COF THE EARLY HEARING PETITION FILED IN EXT-P2 APPEAL BEFORE THE 2ND RESPONDENT