Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
FRIDAY, THE 29TH DAY OF JUNE 2018 / 8TH ASHADHA, 1940
WP(C).No. 21598 of 2018
PETITIONER(S)
BOBBY PAUL
BOBS DEVELOPERS, 33/506 MECKAMALIL, VENNALA P.O.,
KOCHI-682 028.
BY ADV.SRI.M.K.SUBHAKARAN
RESPONDENT(S):
1. THE COMMERCIAL TAX OFFICER (WORKS CONTRACT)
DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM, KOCHI-682
018.
2. THE DEPUTY COMMISSIONER(APPEALS),
STATE GOODS AND SERVICES TAX DEPARTMENT, PERUMANOOR,
ERNAKULAM, KOCHI-682 015.
3. THE INSPECTING ASSISTANT COMMISSIONER,
STATE GOODS AND SEVICE TAX DEPARTMENT, CIVIL STATION,
KAKKANAD, KOCHI-682 030.
R BY GOVERNMENT PLEADER, SRI. SHAMSUDHEEN V.K.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29-06-2018,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 21598 of 2018 (Y)
APPENDIX
PETITIONER(S)' EXHIBITS
EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER FOR THE YEAR
2012-2013.
EXHIBIT P2 TRUE COPY OF THE APPEAL MEMORANDUM FILED
BEFORE THE 2ND RESPONDENT.
EXHIBIT P3 TRUE COPY OF THE APPLICATION FOR URGENT
HEARING FILING BEFORE THE 2ND RESPONDENT.
EXHIBIT P4 TRUE COPY OF THE APPLICATION FOR STAY OF
COLLECTION FILED BEFORE THE 2ND RESPONDENT.
EXHIBIT P5 TRUE COPY OF THE THE APPLICATION FOR
CONDONATION THE DELAY
EXHIBIT P6 TRUE COPY OF THE REVENUE RECOVERY NOTICE
UNDER SECTION 7 OF THE KERALA REVENUE
RECOVERY ACT.
RESPONDENT'S EXHIBITS:
NIL
// True copy //
PA to Judge
das
DAMA SESHADRI NAIDU, J.
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W.P.(C). No. 21598 of 2018(Y)
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Dated this the 29th day of June, 2018
JUDGMENT The petitioner, an assessee under the 1st respondent, has been facing the proceedings for the assessment year 2012- 2013. He filed Ext.P2 statutory appeal along with a stay petition, besides a delay condonation petition. The delay is said to be 15 days. The petitioner complains that before the appellate forum could consider his application, 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 petition and the stay petition, at the earliest and pass orders possibly within one month.
3.The respondent authority shall defer coercive steps until
-2- W.P.(C). No. 21598 of 2018(Y) the 2nd respondent considers the interlocutory applications. DAMA SESHADRI NAIDU JUDGE das 29.06.2018
