Rajan V.K. vs. State Tax Officer - Kerala High Court, 04 October 2018

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THURSDAY,THE 04TH DAY OF OCTOBER 2018 / 12TH ASWINA, 1940 WP(C).No. 31511 of 2018 PETITIONER: RAJAN V.K. AGED 55 YEARS PROPRIETOR, LAKSHMI DIGITAL PLAZA, T.C. NO.XXV/1450, MARAR ROAD, THRISSUR- 680001, THRISSUR DISTRICT BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENTS: 1 STATE TAX OFFICER FORMELY - COMMERCIAL TAX OFFICER, 3RD CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT, POOTHOLE, THRISSUR- 680 004 2 ASSISTANT COMMISSIONER (APPEALS), COMMERCIAL TAXES, POONTHOLE, THRISSUR-680004. 3 DEPUTY COMMISSIONER(APPEALS) COMMERCIAL TAXES, POOTHOLE, THRISSUR-680004. 4 DEPUTY TAHSILDAR(REVENUE RECOVERY), TALUK OFFICE, THRISSUR-680001. OTHER PRESENT: DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04.10.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 31511 of 2018 2

JUDGMENT The petitioner, an assessee under the 1st respondent has faced penalty proceedings for the assessment years 2010-2011 and 2011-2012. He filed statutory appeals along with the stay petitions, besides delay condonation petitions.

According to the learned counsel, the delay is 380 days. The petitioner apprehends that before the appellate forum could consider his applications, the respondent authority may take coercive steps. This Court, after hearing the learned counsel on either side, disposes of this writ petition holding that the 3rd respondent will consider the interlocutory applications, including the delay condonation petition and the stay petition, expeditiously and pass orders, possibly, in one month. DAMA SESHADRI NAIDU JUDGE APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 COPY OF ORDER DATED 12/09/2014 PASSED BY THE 1ST RESPONDENT FOR THE YEAR 2010-11, U/S.25(1) OF KVAT THE ACT. EXHIBIT P1 A COPY OF ORDER DATED 12/09/2014 PASSED BY 1ST RESPONDENT FOR THE YEAR 2011-12, U/S. 25(1) OF KVAT THE ACT. EXHIBIT P2 COPY OF CHELLAN NO.353 DATED 24/11/2014 FOR RS.2,43,175/- REMITTED BY PETITIONER DURING PENDENCY OF APPEAL SUBMITTED AGAINST EXT P1 DEMAND. EXHIBIT P2 A COPY OF CHELLAN NO.349 DATED 24/11/2014 FOR RS.8,28,735/- REMITTED BY PETITIONER DURING PENDENCY OF APPEAL SUBMITTED AGAINST EXT P1(A) DEMAND. EXHIBIT P3 PASSED BY 2ND RESPONDENT FOR RECONSIDERING EXT P1 ORDER. EXHIBIT P3 A PASSED BY 2ND RESPONDENT FOR RECONSIDERING EXT P1(A) ORDER. EXHIBIT P4 COPY OF MODIFIED NOTICE U/S.25(1) AND 25(A)

RESPONDENT FOR 2010-11. EXHIBIT P4 A COPY OF MODIFIED NOTICE U/S.25(1) AND 25(A)

RESPONDENT FOR 2011-12. EXHIBIT P5 BY 1ST RESPONDENT FOR 2010-11. EXHIBIT P5 A BY 1ST RESPONDENT FOR 2011-12. EXHIBIT P6 COPY OF APPLICATION U/S.66 OF KVAT ACT SUBMITTED BEFORE 1ST RESPONDENT AGAINST EXT.P5 ORDER.

EXHIBIT P6 A COPY OF APPLICATION U/S.66 OF KVAT ACT SUBMITTED BEFORE 1ST RESPONDENT AGAINST EXT.P5 ORDER. EXHIBIT P7 RESPONDENT FOR 2010-11 IN REJECTING EXT P5 ORDER. EXHIBIT P7 A RESPONDENT FOR 2010-11 IN REJECTING EXT P6 REQUEST. EXHIBIT P8 SUBMITTED BEFORE 2ND RESPONDENT AGAINST EXT P7 ORDER FOR THE YEAR 2010-11. EXHIBIT P8 A SUBMITTED BEFORE 2ND RESPONDENT AGAINST EXT P7(A)ORDER FOR THE YEAR 2011-12. EXHIBIT P9 COPY OF PETITION FOR CONDONING DELAY DATED 19/09/2018 SUBMITTED ALONG WITH EXT P8 APPEAL, BEFORE 3RD RESPONDENT. EXHIBIT P9 A COPY OF PETITION FOR CONDONING DELAY DATED 19/09/2018 SUBMITTED ALONG WITH EXT P8(A) APPEAL, BEFORE 3RD RESPONDENT. EXHIBIT P10 COPY OF STAY PETITION DATED 19/09/2018 SUBMITTED ALONG WITH EXT P8 APPEAL, BEFORE 3RD RESPONDENT. EXHIBIT P10(a) COPY OF STAY PETITION DATED 19.09.2018 SUBMITTED ALONG WITH Ext.P8(a) APPEAL, BEFORE 3RD RESPONDENT EXHIBIT P11 COPY OF RR NOTICE IN FORM NO.1 & 10 DATED 30/07/2018 ISSUED BY 4TH RESPONDENT, PURSUANT TO EXT.P5. EXHIBIT P11 (a) COPY OF RR NOTICE IN FORM NO.1 & 10 DATED 30/07/2018 ISSUED BY 4TH RESPONDENT, PURSUANT TO EXT.P5(a). RESPONDENTS' EXHIBITS NIL //// P.A. TO JUDGE