M.S.Reghu vs. Commercial Tax Officer

Facts

The petitioner, M.S. Raghu, filed a writ petition before the Kerala High Court seeking a direction to the Sales Tax Appellate Tribunal (sixth respondent) to expeditiously consider and dispose of a delay petition. This delay petition pertained to an appeal filed with 983 days of delay. The respondents include various tax authorities and a bank. The petitioner's counsel argued the case, and the Government Pleader represented the respondents. The matter was heard on August 30, 2019.

Held

The Court directed the sixth respondent, the Sales Tax Appellate Tribunal, to consider and dispose of Ext.P13, the delay petition, within two weeks from the date of the order. The Court acknowledged the significant delay of 983 days in filing the appeal. The learned Government Pleader was instructed to communicate the order to the appellate authority for timely compliance. The reasoning appears to be based on the need for expeditious disposal of pending matters, even those with substantial delays, by directing the appellate authority to first address the delay. No specific provisions of the GST Act were discussed in relation to the merits of the case, as the order focused solely on the procedural aspect of considering the delay petition.

Key Issues

1. Whether the Court should direct the Sales Tax Appellate Tribunal to consider and dispose of a delay petition filed with 983 days of delay? The petitioner argued that the delay petition, Ext.P13, needs to be considered and disposed of expeditiously by the sixth respondent. The petitioner sought a direction from the High Court to this effect. The revenue or State did not record any specific arguments against this prayer in the judgment.