Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR
TUESDAY, THE 20TH DAY OF MARCH 2018 / 29TH PHALGUNA, 1939
WP(C).No. 9587 of 2018
PETITIONER
ABDUL RASHEED M.C
TORRA INTERNATIONAL, DOOR NO.VII/262A, KOKKUR P.O,
CHANGARAMKULAM - 679 591, MALAPPURAM DISTRICT.
BY ADVS.SRI.S.ANIL KUMAR (TRIVANDRUM)
SRI.K.S.HARIHARAN NAIR
SRI.M.RAJAGOPAL
RESPONDENTS:
1. THE STATE TAX OFFICER
STATE GOODS AND SERVICES TAX DEPARTMENT, PONNANI,
MALAPPURAM DISTRICT PIN : 673 633.
2. THE STATE TAX OFFICER(INTELLIGENCE)
SQUAD NO.II, STATE GOODS AND SERVICES TAX DEPARTMENT,
MALAPPURAM AT TIRUR, MALAPPURAM DISTRICT PIN : 673 633.
3. THE DEPUTY COMMISSIONER(APPEALS)
STATE GOODS AND SERVICES TAX DEPARTMENT, NIRMAL ARCADE,
ERANHIPPALAM, KOZHIKODE - 673 006.
4. THE ASSISTANT COMMISSIONER(APPEALS)
STATE GOODS AND SERVICES TAX DEPARTMENT, MALAPPURAM AT
MANJERI PIN: 676 121.
BY SR.GOVERNMENT PLEADER:SRI.V.K.SHAMSUDHEEN
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20-03-2018,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 9587 of 2018 (W)
APPENDIX
PETITIONER'S EXHIBITS
EXHIBIT P1 COPY OF ASSESSMENT ORDER DATED 31-01-2018 ISSUED
BY THE 1ST RESPONDENT FOR THE YEAR 2015-16.
EXHIBIT P1(A) COPY OF PENALTY ORDER DATED 22-01-2018 ISSUED BY
THE 2ND RESPONDENT FOR THE YEAR 2016-17.
EXHIBIT P2 COPY OF APPEAL MEMORANDUM AGAINST EXT.P1.
EXHIBIT P2(A) COPY OF APPEAL MEMORANDUM AGAINST EXT.P1(A).
EXHIBIT P3 COPY OF PETITION FOR CONDONING DELAY FILED IN
EXT.P2 APPEAL.
EXHIBIT P3(A) COPY OF PETITION FOR CONDONING DELAY FILED IN
EXT.P2(A) APPEAL.
EXHIBIT P4 COPY OF STAY PETITION FILED IN EXT P2 APPEAL.
EXHIBIT P4(A) COPY OF STAY PETITION FILED IN EXT P2(A) APPEAL.
EXHIBIT P5 COPY OF THE DEMAND NOTICE ISSUED BY THE 4TH
RESPONDENT DATED 19.02.2018.
RESPONDENT'S EXHIBITS:NIL
//TRUE COPY//
SD/-
PA TO JUDGE
rsr
P.B.SURESH KUMAR, J.
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W.P.(C).No.9587 of 2018
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Dated this the 20th day of 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 third respondent. There was a delay of 13 and 19 days respectively 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.
2.Heard the learned counsel for the petitioner as also the learned Government Pleader.
W.P.(c).No.9587 of 2018 : 2 : Since the delay in filing the appeals is only 13 and 19 days respectively, 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 rsr
