M/S.Hekur Contractors PVT. LTD. vs. The Intelligence Officer
Facts
The petitioner, M/s. Hekur Contractors Pvt. Ltd., filed an appeal before the Deputy Commissioner (Appeals), Department of Commercial Taxes, Thrissur, with a significant delay of 207 days. Along with the appeal, the petitioner also submitted a stay application. The present writ petition was filed before the High Court of Kerala seeking directions for the timely consideration of these applications. The respondents are the Intelligence Officer, Squad No. II, Department of Commercial Taxes, Thrissur; the Dy. Commissioner (Appeals), Department of Commercial Taxes, Thrissur; and the Asst. Commissioner of State Tax, SGST Department, Thrissur.
Held
The High Court directed the 2nd respondent, the Dy. Commissioner (Appeals), to consider both the delay application and the stay application filed by the petitioner within a period of six weeks from the date of the order. The Court did not delve into the merits of the delay condonation or the stay application itself but mandated their timely disposal. The reasoning appears to be that the appellate authority has the power to consider these applications, and the High Court, in its writ jurisdiction, is ensuring that these statutory remedies are not unduly delayed. The ratio decidendi is that appellate authorities must consider delay and stay applications expeditiously when filed before them. The operative direction is for the 2nd respondent to decide the delay and stay applications within six weeks.
Key Issues
1. Whether the delay of 207 days in filing the appeal before the appellate authority warrants condonation, and if so, what is the procedure to be followed by the appellate authority? 2. Whether the stay application filed by the petitioner along with the appeal should be considered expeditiously? The petitioner argued that the delay in filing the appeal was due to unavoidable circumstances and sought condonation. They further contended that the stay application, which is crucial for their business operations, should be considered promptly by the appellate authority. The revenue or State did not record any specific arguments in the judgment regarding the delay or the stay application.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE FRIDAY ,THE 22ND DAY OF MARCH 2019 / 1ST CHAITHRA, 1941 PETITIONER: M/S.HEKUR CONTRACTORS PVT. LTD., MANAV ROAD, BEHIND MUSTANG MOTORS, NH BYE PASS, MARATHAKKARA, THRISSUR, REPRESENTED BY ITS MANAGING DIRECTOR, ROYCE KIZHAKOODAN. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENTS: 1 THE INTELLIGENCE OFFICER, SQUAD NO.II, DEPARTMENT OF COMMERCIAL TAXES, THRISSUR- 680 001. 2 DY.COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, THRISSUR- 680 001. 3 THE ASST. COMMISSIONER OF STATE TAX, SGST DEPARTMENT, STATE TAX COMPLEX, POOTHOLE, THRISSUR- 680 004. THUSHARA JAMES GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22.03.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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JUDGMENT The petitioner filed an appeal before the 2nd respondent along with a delay of 207 days. The petitioner also filed a stay application. The delay application as well as the stay application shall be considered within a period of six weeks. The Writ Petition is disposed as above. A.MUHAMED MUSTAQUE J
The judgment continues below.
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