Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR
WEDNESDAY, THE 11TH DAY OF APRIL 2018 / 21ST CHAITHRA, 1940
WP(C).No. 12868 of 2018
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PETITIONER
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M.D.BINSON
PROPRIETOR, M/S BINU GOLD; MISSION QUARTERS,
THRISSUR-680 008,
THRISSUR DISTRICT.
BY ADV.SRI.TOMSON T.EMMANUEL
RESPONDENTS:
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1. COMMERCIAL TAX OFFICER
GOODS AND SERVICES TAX DEPARTMENT,
4TH CIRCLE, COMMERCIAL TAX COMPLEX,
PUTHOLE, THRISSUR-680 004.
2. THE ASSISTANT COMMISSIONER(APPEALS)
COMMERCIAL TAXES COMPLEX,
PUTHOLE, THRISSUR-680 004.
3. INSPECTING ASSISTANT COMMISSIONER
COMMERCIAL TAXES COMPLEX,
PUTHOLE, THRISSUR-680 004.
BY SPL GOVERNMENT PLEADER SMT. THUSHARA JAMES
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 11-04-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
sdr/-
12.04.18
WP(C).No. 12868 of 2018 (G)
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APPENDIX
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PETITIONER(S)' EXHIBITS
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EXHIBIT P1 TRUE COPY OF ORDER DATED 31.01.2018 COMPLETED
U/S 25(1) OF THE KVAT ACT FOR THE YEAR 16-17 BY 1ST
RESPONDENT, COMPLECTED IN A HALF HAZARD
MANNER.
EXHIBIT P1(A) TRUE COPY OF ORDER DATED 05.02.2018 COMPLETED
U/R.6(5) OF THE CST RULES FOR THE YEAR 16-17 BY 1ST
RESPONDENT, COMPLETED REJECTING ONLINE 'C'
FORMS.
EXHIBIT P2 TRUE COPY OF APPEAL IN FORM NO. 29 SUBMITTED BY
PETITIONER BEFORE 2ND RESPONDENT AGAINST EXT P1
ORDER FOR 2016-17.
EXHIBIT P2(A) TRUE COPY OF APPEAL IN FORM NO.29 SUBMITTED BY
PETITIONER BEFORE 2ND RESPONDENT AGAINST
EXT.P1(A) ORDER FOR 2016-17 UNDER THE CST RULES.
EXHIBIT P3 TRUE COPY OF PETITION FOR CONDONING DELAY OF 20
DAYS SUBMITTED ALONG WITH EXT P2 APPEAL,
BEFORE 2ND RESPONDENT.
EXHIBIT P3(A) TRUE COPY OF PETITION FOR CONDONING DELAY OF 20
DAYS SUBMITTED ALONG WITH EXT P2(A) APPEAL,
BEFORE 2ND RESPONDENT.
EXHIBIT P4 TRUE COPY OF STAY PETITION SUBMITTED ALONG
WITH EXT P2 APPEAL, BEFORE 2ND RESPONDENT.
EXHIBIT P4A TRUE COPY OF STAY PETITION SUBMITTED ALONG
WITH EXT P2(A) APPEAL, BEFORE 2ND RESPONDENT.
RESPONDENTS EXHIBITS
NIL
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/TRUE COPY/
PA TO JUDGE
sdr/-
12.04.18
P.B.SURESH KUMAR, J.
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W.P.(C).No.12868 of 2018
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Dated 11th April, 2018
JUDGMENT Challenging Exts.P1 and P1(a) assessment orders under the Kerala Value Added Tax Act (the Act), the petitioner preferred Exts.P2 and P2(a) appeals before the second respondent. There was a delay of 20 days in filing the appeals. Exts.P3 and P3(a) are the applications preferred by the petitioner for condoning the delay in filing the appeals and Exts.P4 and P4(a) are the applications preferred by the petitioner in the appeals for stay. It is stated that proceedings have already been initiated for realisation of the amounts covered by the orders impugned in the appeals. The grievance of the petitioner, in the circumstances, concerns the delay in disposing of the appeals.
2.Heard the learned counsel for the petitioner as W.P.(C).No.12868 of 2018 : 2 : also the learned Government Pleader. Since the delay in filing the appeals is only 20 days, having regard to the peculiar facts of this case, I deem it appropriate to dispose of the writ petition directing the appellate authority to condone the delay in filing the appeals and pass orders on the applications for stay, within one month from the date of receipt of a copy of this judgment. Ordered accordingly. Needless to say that till orders are passed on the applications for stay, further proceedings for realization of the amounts covered by the orders impugned in the appeals shall be deferred by the respondents concerned. P.B. SURESH KUMAR, JUDGE //// P.A. To Judge sp/11/04/18
