M/S.Floates INDIA PVT.LTD. vs. The State Tax Officer
Facts
The petitioner, M/s. Floates India Pvt. Ltd., filed a writ petition before the High Court of Kerala seeking a direction to the second respondent, the Deputy Commissioner (Appeals), SGST Department, to expeditiously consider and dispose of its stay petition (Ext.P3) and delay condonation petition (Ext.P4). These petitions were filed in relation to an appeal (Ext.P2) against an order passed by the first respondent, the State Tax Officer, Investigation Branch-1. The tax period and the amount in dispute are not specified in the judgment. The procedural history involves the filing of an appeal before the Deputy Commissioner (Appeals) along with applications for stay and condonation of delay.
Held
The Court directed the second respondent, the Deputy Tax Commissioner (Appeals), to consider and dispose of the petitioner's stay petition (Ext.P3) and delay condonation petition (Ext.P4) as expeditiously as possible, preferably within two months from the date of receipt of a copy of the judgment. Subsequently, the second respondent was also directed to consider the petitioner's appeal (Ext.P2) within six months thereafter. As an interim measure, recovery proceedings pursuant to the orders under appeal before the second respondent were stayed for two months. The Court did not decide on the merits of the appeal or the applications, focusing solely on the procedural aspect of expeditious disposal.
Key Issues
1. Whether the Court should direct the second respondent to expeditiously consider and dispose of the stay petition (Ext.P3) and delay condonation petition (Ext.P4) filed by the petitioner? Petitioner's Argument: The petitioner sought a direction for the expeditious disposal of their pending applications before the appellate authority. Revenue's Argument: The judgment records no specific argument from the revenue or State. The Government Pleader appeared, but their contentions are not detailed.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI FRIDAY, THE 05TH DAY OF APRIL 2019 / 15TH CHAITHRA, 1941 WP(C).No. 10801 of 2019 PETITIONER/S: M/S.FLOATES INDIA PVT.LTD., KP VII/911, POZHIYOOR P.O., THIRUVANANTHAPURAM, REPRESENTED BY M.R.NARAYANAN, MANAGING DIRECTOR. BY ADVS. SRI.T.M.SREEDHARAN (SR.) SRI.R.BHASKARA KRISHNAN SRI.V.P.NARAYANAN RESPONDENT/S: 1 THE STATE TAX OFFICER, INVESTIGATION BRANCH-1, SGST DEPARTMENT, THIRUVANANTHAPURAM - 695 003. 2 THE DEPUTY COMMISSIONER (APPEALS), SGST DEPARTMENT, 3RD FLOOR, TAX TOWER, KARAMANA, THIRUVANANTHAPURAM - 695 002. OTHER PRESENT: SR. GP. SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05.04.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
-2- W.P.(C). No. 10801 of 2019 JUDGMENT
Heard Smt. Nisha John, the petitioner's counsel and Sri.C.K.Govinda, the learned Government Pleader.
The petitioner prays for a direction to the second respondent to consider and dispose of Ext.P3 stay petition and Ext.P4 delay condonation petition, expeditiously.
Having regard to the circumstances of the case, the writ petition is disposed of directing the second
The judgment continues below.
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