Jibin Antony M vs. Intelligence Officer [Ib]
Held
The High Court directed the appellate authority to consider the delay condonation petition and, if condoned, to hear the appeal within three months. Further proceedings were stayed until the appeal was decided.
Facts
The petitioner was imposed a penalty under the KVAT Act for alleged violation of statutory provisions. The petitioner filed an appeal along with a delay condonation petition before the appellate authority.
Key Issues
Whether the appellate authority should consider the delay condonation petition and proceed with the appeal. Whether further proceedings should be stayed pending the appeal.
Sections Cited
Section 70(B), Section 25(1)
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 3RD DAY OF NOVEMBER 2017/12TH KARTHIKA, 1939 --------------------------- PETITIONER: ----------- JIBIN ANTONY M, 2/559, CHERUPARAPPIL HOUSE, PALLIPURAM - 683 515, ERNAKULAM DISTRICT.
BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENTS: ------------
STATE OF KERALA, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM - 695 001, REPRESENTED BY SECRETARY TO GOVERNMENT.
INTELLIGENCE OFFICER [IB], COMMERCIAL TAXES, MINI CIVIL STATION, ALUVA - 683 001. 3. ASSISTANT COMMISSIONER (APPEALS), COMMERCIAL TAXES, THEVARA, COCHIN - 682 015. 4. STATE TAX OFFICER, 2ND CIRCLE, STATE GOODS AND SERVICES TAX COMPLEX, BAZAR ROAD, MATTANCHERY - 682 002. R BY GOVERNMENT PLEADER SRI.SHAMSUDHEEN.V.K. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03-11-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: mbr/ ---------------------------
Appendix — schedule of exhibits
The judgment continues below.
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