Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
TUESDAY, THE 7TH DAY OF AUGUST 2018 / 16TH SRAVANA, 1940
WP(C).No. 26746 of 2018
PETITIONER
BASHEER CONSTRUCTIONS,
PALLIPUZHA, PALLIKKARA P.O.,
KASARAGO - 671 318,
REPRESENTED BY ITS PARTNER SRI.P.M.ABDUL BASHEER.
BY ADV.SRI.K.S.HARIHARAN NAIR
RESPONDENTS
1. STATE TAX OFFICER,
(WORKS CONTRACT),
DEPARTMENT OF STATE GOODS AND SERVICES TAX,
KASARAGOD - 671 123.
2. THE DEPUTY COMMISSIONER (APPEALS),
COMMERCIAL TAXES, NIRMAL ARCADE BUILDINGS,
ERNAJIPALAM, KOZHIKODE - 673 006.
3. INSPECTING ASSISTANT COMMISSIONER,
COMMERCIAL TAXES,
KASARAGOD - 671 121.
BY GOVERNMENT PLEADER DR. THUSHARA JAMES
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 07-08-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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WP(C).No. 26746 of 2018 (P)
APPENDIX
PETITIONER(S)' EXHIBITS
EXHIBIT P1 COPY OF ASSESSMENT ORDER DATED 08/05/2018 FOR
THE YEAR 2010-11 ISSUED BY THE 1ST RESPONDENT.
EXHIBIT P1(A) COPY OF ASSESSMENT ORDER DATED 08/05/2018 FOR
THE YER 2011-12 ISSUED BY THE 1ST RESPONDENT.
EXHIBIT P1(B) COPY OF ASSESSMENT ORDER DATED 08/05/2018 FOR
THE YEAR 2012-13 ISSUED BY THE 1ST RESPONDENT.
EXHIBIT P1(C) COPY OF ASSESSMENT ORDER DATED 08/05/2018 FOR
THE YEAR 2013-14 ISSUED BY THE 1ST RESPONDENT.
EXHIBIT P1(D) COPY OF ASSESSMENT ORDER DATED 08/05/2018 FOR
THE YEAR 2014-15 ISSUED BY THE 1ST RESPONDENT.
EXHIBIT P2 COPY OF THE APPEAL MEMORANDUM DATED 03/08/2018
AGAINST EXT.P1.
EXHIBIT P2(A) COPY OF THE APPEAL MEMORANDUM DATED 03/08/2018
AGAINST EXT.P1(A).
EXHIBIT P2(B) COPY OF THE APPEAL MEMORANDUM DATED 03/08/2018
AGAINST EXT.P1(B).
EXHIBIT P2(C) COPY OF THE APPEAL MEMORANDUM DATED 03/08/2018
AGAINST EXT.P1(C)
EXHIBIT P2(D) COPY OF THE APPEAL MEMORANDUM DATED 03/08/2018
AGAINST EXT.P1(D).
EXHIBIT P3 COPY OF THE DELAY CONDONATION PETITION DATED
03/08/2018 IN EXT.P2 APPEAL.
EXHIBIT P3(A) COPY OF THE DELAY CONDONATION PETITION DATED
03/08/2018 IN EXT.P2(A) APPEAL.
EXHIBIT P3(B) COPY OF THE DELAY CONDONATION PETITION DATED
03/08/2018 IN EXT.P2(B) APPEAL.
EXHIBIT P3(C) COPY OF THE DELAY CONDONATION PETITION DATED
03/08/2018 IN EXT.P2(C) APPEAL.
EXHIBIT P3(D) COPY OF THE DELAY CONDONATION PETITION DATED
03/08/2018 IN EXT.P2(D) APPEAL.
EXHIBIT P4 COPY OF THE STAY PETITION DATED 03/08/2018 IN
EXT.P2 APPEAL.
EXHIBIT P4(A) COPY OF THE STAY PETITION DATED 03/08/2018 IN
EXT.P2(A) APPEAL.
WP(C).No. 26746 of 2018 (P)
EXHIBIT P4 (B) COPY OF THE STAY PETITION DATED 03/08/2018 IN
EXT.P2(B) APPEAL.
EXHIBIT P4(C) COPY OF THE STAY PETITION DATED 03/08/2018 IN
EXT.P2 (C) APPEAL.
EXHIBIT P4(D) COPY OF THE STAY PETITION DATED 03/08/2018 IN
EXT.P2 (D) APPEAL
EXHIBIT P5 COPY OF THE REVENUE RECOVERY NOTICE DATED
05/07/2018 ISSUED BY THE 3RD RESPONDENT.
EXHIBIT P5(A) COPY OF THE REVENUE RECOVERY NOTICE DATED
05/07/2018 ISSUED BY THE 3RD RESPONDENT.
EXHIBIT P5(B) COPY OF THE REVENUE RECOVERY NOTICE DATED
05/07/2018 ISSUED BY THE 3RD RESPONDENT.
EXHIBIT P5(C) COPY OF THE REVENUE RECOVERY NOTICE DATED
05/07/2018 ISSUED BY THE 3RD RESPONDENT.
EXHIBIT P5(D) COPY OF THE REVENUE RECOVERY NOTICE DATED
05/07/2018 ISSUED BY THE 3RD RESPONDENT.
RESPONDENTS EXHIBITS
NIL
/TRUE COPY/
P.A. TO JUDGE
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10/08/2018
DAMA SESHADRI NAIDU, J.
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W.P.(C). No. 26746 of 2018 (P)
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Dated this the 7th day of August, 2018
JUDGMENT The petitioner, an assessee under the 1st respondent, has been facing the proceedings for the assessment years 2010- 11 to 2014-15. It filed Ext.P2 series of statutory appeals along with Ext.P4 series of stay petitions, besides Ext.P3 series of delay condonation petitions. The delay is said to be 46 days. 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 petitions, at the earliest and pass orders, possibly, within one month.
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3.The respondent authority shall defer coercive steps until the 2nd respondent considers the interlocutory applications. DAMA SESHADRI NAIDU JUDGE das 7.08.2018
