Saji Sebastian vs. Commercial Tax Officer - Kerala High Court, 23 March 2018

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR FRIDAY, THE 23RD DAY OF MARCH 2018 / 2ND CHAITHRA,1940 WP(C).No. 10230 of 2018 PETITIONER(S) SAJI SEBASTIAN PROPRIETOR, M/S. DELBERT ENGINEERS, K E ROAD, KANJIRAPPILLY P.O., PIN:686 507, KOTTAYAM DISTRICT. BY ADV.SRI.TOMSON T.EMMANUEL RESPONDENT(S): 1. COMMERCIAL TAX OFFICER GOODS AND SERVICE TAX DEPARTMENT, PONKUNNAM, KOTTAYAM-686 506. 2. DEPUTY COMMISSIONER (APPEALS) GOODS AND SERVICES TAX DEPARTMENT, KOTTAYAM-686 001. 3. INSPECTING ASSISTANT COMMISSIONER GOODS AND SERVICES TAX DEPARTMENT, PALAI P.O., KOTTAYAM-680 575. BY GOVERNMENT PLEADER SMT.M.M.JASMINE. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23-03-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 10230 of 2018 (C) APPENDIX PETITIONER(S)' EXHIBITS EXHIBIT P1: COPY OF BEST JUDGMENT ASSESSMENT DATED 10.8.2017 FOR 2015-16 COMPLETED BY IST RESPONDENT, U/S. 25(1) OF THE KVAT ACT. EXHIBIT P1(A): COPY OF PENALTY PROCEEDINGS DATED 10.8.2017 COMPLETED U/S. 67(1) FOR 2015-16, BY IST RESPONDENT ON THE BASIS OF EXT.P1 ORDER DEMAND. EXHIBIT P2: COPY OF APPEAL DATED 5.3.2018 SUBMITTED BY PETITIONER, AGAINST EXT.P1 ORDER, BEFORE 2ND RESPONDENT. EXHIBIT P2(A): COPY OF APPEAL DATED 5.3.2018 SUBMITTED BY PETITIONER, AGAINST EXT.P1(A) PENALTY, BEFORE 2ND RESPONDENT. EXHIBIT P3: COPY OF PETITION FOR CONDONING DELAY SUBMITTED BEFORE 2ND RESPONDENT ALONG WITH EXT.P2 APPEAL. EXHIBIT P3(A): COPY OF PETITION FOR CONDONING DELAY SUBMITTED BEFORE 2ND RESPONDENT ALONG WITH EXT.P2(A) APPEAL. EXHIBIT P4: COPY OF STAY PETITION SUBMITTED BEFORE 2ND RESPONDENT ALONG WITH EXT.P2 APPEAL. EXHIBIT P4(A): COPY OF STAY PETITION SUBMITTED BEFORE 2ND RESPONDENT ALONG WITH EXT.P2(A) APPEAL. (true copy) Sd/- P.S. to Judge P.B.SURESH KUMAR, J. ----------------------------------------------- W.P.(C) No.10230 of 2018 ----------------------------------------------- Dated 23rd March, 2018.

J U D G M E N T Challenging Ext.P1 assessment order and Ext.P1(a) order imposing penalty under the Kerala Value Added Tax Act (the Act), the petitioner preferred Ext.P2 series appeals before the second respondent. There was a delay of 75 days in filing the appeals. Ext.P3 series are the applications preferred by the petitioner for condoning the delay in filing the appeals and Ext.P4 series 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.

Heard the learned counsel for the petitioner as also the learned Government Pleader.

WPC No. 10230/18 2 Since the delay in filing the appeal is only 75 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. tgs