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. 21753 of 2018
PETITIONER(S)
M/S. MODI GLOBAL LINKS
3/344D, NH 17, NEAR HP PETROL PUMP, CHERANELLOR,
EDAPPALLY, KOCHI-682024, REPRESENTED BY ITS MANAGING
PARTNER, IRSHAD M.P
BY ADVS.SRI.A.KUMAR
SRI.P.J.ANILKUMAR
SMTG.MINI(1748)
SRI.P.S.SREE PRASAD
RESPONDENT(S):
1. STATE OF KERALA
REPRESENTED BY THE CHIEF SECRETARY,
GOVERNMENT OF KERALA, GOVERNMENT SECRETARIAT,
THIRUVANANTHAPURAM-695001.
2. THE COMMISSIONER,
STATE GOODS AND SERVICES TAX DEPARTMENT,
THIRUVANANTHAPURAM-695001.
3. THE COMMERCIAL TAX OFFICER,
1ST CIRCLE, KALAMASSERY-683104.
4. THE DEPUTY COMMISSIONER (APPEALS)
DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM-682016.
5. MANAGER,
FEDERAL BANK, EDAPPALLY BRANCH, ST.GEORGE CHURCH
BUILDING,
EDAPPALLY-682024.
R BY GOVERNMENT PLEADER, SRI. V.K. SHAMSUDHEEN
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. 21753 of 2018 (T)
APPENDIX
PETITIONER(S)' EXHIBITS
EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED
30.12.2017 FOR THE ASSESSMENT YEAR 2013-14.
EXHIBIT P2 TRUE COPY OF THE ASSESSMENT ORDER DATED
29.01.2018 FOR THE ASSESSMENT YEAR 2014-2015.
EXHIBIT P3 TRUE COPY OF THE APPEAL FOR THE ASSESSMENT
YEAR 2013-14 DATED 1.5.2018.
EXHIBIT P4 TRUE COPY OF THE APPEAL FOR THE ASSESSMENT
YEAR 2014-15 DATED 1.5.2018.
EXHIBIT P5 TRUE COPY OF THE APPLICATION FOR STAY
PERTAINING TO THE ASSESSMENT YEAR 2013-14 DATED
10.5.2018.
EXHIBIT P6 TRUE COPY OF THE APPLICATION FOR STAY
PERTAINING TO THE ASSESSMENT YEAR 2014-15 DATED
10.5.2018.
EXHIBIT P7 TRUE COPY OF THE APPLICATION TO CONDONE DELAY
FOR THE ASSESSMENT YEAR 2013-14 DATED 10.5.2018.
EXHIBIT P8 TRUE COPY OF THE APPLICATION CONDONE DELAY
FOR THE ASSESSMENT YEAR 2014-15 DATED 10.5.2018.
EXHIBIT P9 TRUE COPY OF THE COMMUNICATION OF THE BANK
DATED 14.06.2018.
RESPONDENT'S EXHIBITS:
NIL
// True copy //
PA to Judge
das
DAMA SESHADRI NAIDU, J.
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W.P.(C). No. 21753 of 2018(T)
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Dated this the 29th day of June, 2018
JUDGMENT The petitioner, an assessee under the 2nd respondent, is facing the proceedings for the assessment years 2013-2014 and 2014-2015. He filed Exhibits P3 and P4 statutory appeals, along with the stay petitions, besides delay condonation petitions. The delay is said to be 19 days. The petitioner apprehends that before the appellate forum could consider his applications, the respondent authority may take coercive steps.
2.This Court, after hearing the learned counsel on either side, disposes of this writ petition holding that the 4th 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.
-2- W.P.(C). No. 21753 of 2018(T)
3.The respondent authority shall defer coercive steps until the 4th respondent considers the interlocutory applications. DAMA SESHADRI NAIDU JUDGE das 29.06.2018
