Smec Automation (P) LTD. vs. Assistant Commissioner
Held
The Court directed the appellate authority to consider the interlocutory applications, including the delay condonation petition, expeditiously, preferably within one month. Coercive steps are to be deferred until these applications are decided.
Facts
The petitioner filed statutory appeals with delay condonation petitions before the appellate authority. The petitioner alleges that coercive steps are being taken by the respondent authority before the interlocutory applications are considered.
Key Issues
Whether coercive steps can be taken before the appellate authority decides on delay condonation and other interlocutory applications.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY,THE 28TH DAY OF NOVEMBER 2018 / 7TH AGRAHAYANA, 1940 PETITIONER: SMEC AUTOMATION (P) LTD., 2ND FLOOR, KALOOR BUS STAND COMPLEX, ERNAKULAM, KOCHI-682017, (REPRESENTED BY SRI. MILTON KURUPPATH, MANAGING DIRECTOR). BY ADVS. SRI.K.N.SREEKUMARAN SRI.N.SANTHOSHKUMAR SRI.P.J.ANILKUMAR (A-1768) RESPONDENTS: 1 ASSISTANT COMMISSIONER, WORKS CONTRACT, OFFICE OF THE DEPUTY COMMISSIONER, 9TH FLOOR, REVENUE TOWER, ERNAKULAM KOCHI-682011. 2 DEPUTY COMMISSIONER (APPEALS), STATE GOODS AND SERVICES TAX DEPARTMENT, THEVARA, ERNAKULAM-682015. DR THUSHARA JAMES, GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28.11.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
JUDGMENT The petitioner, an assessee under the 1st respondent, has been facing the proceedings for the assessment years 2012-13, 2013-14, 2014-15, 2015-16. He filed Exts.P5, P6, P7 & P8 statutory appeals along with stay petitions, besides a delay condonation petition. The delay is said to be 30 days. The petitioner complains that before the appellate forum c
The judgment continues below.
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