M/S. Joseph Steels vs. State Tax Officer - Kerala High Court, 30 July 2018

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE MONDAY, THE 30TH DAY OF JULY 2018 / 8TH SRAVANA, 1940 WP(C).No. 25584 of 2018 PETITIONER M/S. JOSEPH STEELS, 1/1120, WADAKKANCHERY ROAD, KUNNAMKULAM, THRISSUR DISTRICT - 680 503, REPRESENTED BY ITS MANAGING PARTNER, SRI.DASAN P.J. BY ADV.SRI.TOMSON T.EMMANUEL RESPONDENTS: 1. STATE TAX OFFICER, FORMERLY: COMMERCIAL TAX OFFICER, STATE GOODS AND SERVICES TAX DEPARTMENT, KUNNAMKULAM - 680 503, THRISSUR DISTRICT. 2. ASSISTANT COMMISSIONER (APPEALS), COMMERCIAL TAXES, POOTHOOL, THRISSUR - 680 004. 3. THE VALUE ADDED TAX APPELLATE TRIBUNAL, THEVARA, ERNAKULAM, COCHIN - 682 015. 4. ASSISTANT COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, PUTHOL, THRISSUR - 680 004. BY SMT.THUSHARA JAMES, SENIOR GOVERNMENT PLEADER. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30-07-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 25584 of 2018 (W) APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 TRUE COPY OF ORDER U/S.25(1) DATED 14/03/2014 FOR 2010-11 ISSUED TO PETITIONER BY 1ST RESPONDENT. EXHIBIT P1(a) TRUE COPY OF ORDER U/S.25(1) DATED 29/03/2014 FOR 2011-12 ISSUED TO PETITIONER BY 1ST RESPONDENT. EXHIBIT P2 TRUE COPY OF APPEAL DATED 11/04/2014 SUBMITTED BEFORE 2ND RESPONDENT AGAINST EXT.P1 ORDER. EXHIBIT P2(a) TRUE COPY OF APPEAL DATED 16/04/2014 SUBMITTED BEFORE 2ND RESPONDENT AGAINST EXT.P1(A) ORDER. EXHIBIT P3 TRUE COPY OF 1ST APPELLATE ORDER DATED 12/04/2017 PASSED BY 2ND RESPONDENT IN EXT.P2 APPEAL. EXHIBIT P3(a) TRUE COPY OF 1ST APPELLATE ORDER DATED 12/04/2017 PASSED BY 2ND RESPONDENT IN EXT.P2(A) APPEAL. EXHIBIT P4 TRUE COPY OF 2ND APPEAL SUBMITTED BEFORE 3RD RESPONDENT AGAINST EXT.P3 1ST APPELLATE ORDER. EXHIBIT P4(a) TRUE COPY OF 2ND APPEAL SUBMITTED BEFORE 3RD RESPONDENT AGAINST EXT.P3(A) 1ST APPELLATE

ORDER. EXHIBIT P5OF PETITION FOR CONDONING DELAY SUBMITTED BEFORE 3RD RESPONDENT ALONG WITH EXT.P4 APPEAL. EXHIBIT P5(a)OF PETITION FOR CONDONING DELAY SUBMITTED BEFORE 3RD RESPONDENT ALONG WITH EXT.P4(A) APPEL. EXHIBIT P6OF STAY PETITION SUBMITTED BEFORE 3RD RESPONDENT ALONG WITH EXT.P4 APPEAL. EXHIBIT P6(a)OF STAY PETITION SUBMITTED BEFORE 3RD RESPONDENT ALONG WITH EXT.P4(A) APPEAL. EXHIBIT P7OF JUDGMENT DATED 07/11/2017 PASSED BY THIS HON'BLE COURT IN WP(C) NO.35498 OF 2017 ON SIMILAR SET OF FACTS. RESPONDENT'S EXHIBITS: NIL. //// P.S to Judge. smp

A. MUHAMED MUSTAQUE, J. ------------------------------------ W.P. (C) No.25584 of 2018 ------------------------------------ Dated this the 30th day of July, 2018 J U D G M E N T The petitioner aggrieved by the orders passed by the assessment authority as well as the appellate authority filed second appeals as per Exts.P4 and P4(a). The petitioner also filed delay petitions as per Exts.P5 and P5(a) and stay petitions as per Exts.P6 and P6(a). In the light of the limited request, there shall be a direction to the 3rd respondent-Tribunal to dispose of the delay petitions and the stay petitions within a period of two months. Till disposal of the applications as above, coercive proceedings pursuant to the impugned orders in the second appeal shall be deferred. This writ petition is disposed of as above. A. MUHAMED MUSTAQUE JUDGE smp