IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
WEDNESDAY, THE 27TH DAY OF JULY 2022 / 5TH SRAVANA, 1944
WP(C) NO. 24238 OF 2022
PETITIONER:
JUMY JOHNY, PROPRITRIX,
AGED 31 YEARS
M/S METALLOIDS STEEL INDUSTRIES,
VAIKOM MAIN ROAD, SOUTH PARAVOOR, UDAYAMPEROOR P.O.,
ERNAKULAM, PIN - 682 307.
BY ADVS.
P.S.SOMAN
T.RADHAMONY
RESPONDENTS:
1 STATE TAX OFFICER, 1ST CIRCLE,
STATE GOODS AND SERVICE TAX DEPARTMENT,
TRIPUNITHURA, ERNAKULAM - 682 301.
2 JOINT COMMISSIONER (APPEALS),
STATE GOODS AND SERVICE TAX DEPARTMENT, TAX COMPLEX,
THEVARA, ERNAKULAM - 682 015.
3 DEPUTY COMMISSIONER OF STATE TAX,
STATE GOODS AND SERVICE TAX DEPARTMENT, CIVIL STATION,
KAKKANAD, ERNAKULAM - 682 030.
ADV. THUSHARA JAMES (SR GP)
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
27.07.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 24238 OF 2022
2
JUDGMENT
The petitioner has filed a statutory appeal against Ext.P1 order of assessment for the year 2015-16 before the 2 nd respondent. It is submitted that the demand raised in Ext.P1 order of assessment is on the basis of a penalty proceeding for the same year. It is submitted that the penalty proceedings, which form the basis of the demand in Ext.P1 order of assessment has been set aside in appeal and therefore, the entire demand raised in Ext.P1 is unsustainable. It is submitted that the petitioner has preferred an appeal before the 2nd respondent against Ext.P1 order of assessment along with Ext.P3 petition for stay and Ext.P4 application for condonation of delay. It is submitted that the appeal itself is posted on 03.08.2022 and is likely to be heard on that day. In the meanwhile, the petitioner has been served with Ext.P5 notice under the provisions of the Revenue Recovery Act.
2. Heard the learned Senior Government Pleader also.
3. Having regard to the facts and circumstances of the case, the delay in filing Ext.P2 appeal will stand condoned as WP(C) NO. 24238 OF 2022 3 the delay is only 26 days. The 2nd respondent shall consider and pass orders on Ext.P2 appeal on 03.08.2022 or as expeditiously as possible and at any rate within a period of one month from the date of receipt of a copy of this judgment. Till such time as final orders are passed on Ext.P2 appeal, further proceedings pursuant to Ext.P5 Revenue Recovery notice shall be kept in abeyance.
Sd/-
GOPINATH P.
JUDGE DK WP(C) NO. 24238 OF 2022 4 APPENDIX OF WP(C) 24238/2022 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2015-16 DATED 30-03-2022 ISSUED BY THE 1ST RESPONDENT Exhibit P2 TRUE COPY OF THE APPEAL MEMORANDUM FILED BEFORE THE 2ND RESPONDENT AGAINST EXHIBIT-1 ORDER DATED 30-06- 2022 Exhibit P3 TRUE COPY OF THE PETITION FOR STAY OF COLLECTION OF DISPUTED AMOUNTS IN EXHIBIT-P1 ORDER DATED 30-06-2022 Exhibit P4 TRUE COPY OF THE PETITION FOR DELAY CONDONATION DATED 30-06-2022 FILED BEFORE THE 2ND RESPONDENT Exhibit P5 TRUE COPY OF THE REVENUE RECOVERY NOTICE ISSUED BY THE 3RD RESPONDENT DATED 30-06-2022