Obera Flex Printing vs The State Tax Officer
2021 Latest Caselaw 23413 Ker

                IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                PRESENT
          THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
  THURSDAY, THE 25TH DAY OF NOVEMBER 2021 / 4TH AGRAHAYANA, 1943
                        WP(C) NO. 26518 OF 2021
PETITIONER :

          OBERA FLEX PRINTING,
          PERUVALLUR, THRISSUR DISTRICT 680 508,
          REP.BY ITS PROPRIETRESS, LATHI VENUGOPAL

          BY ADVS.
          K.J.ABRAHAM
          NIKHIL JOHN



RESPONDENTS :

    1     THE STATE TAX OFFICER,
          KERALA STATE GST DEPARTMENT, CHAVAKKAD,
          THRISSUR DISTRICT - 680 508

    2     THE JOINT COMMISSIONER (APPEALS),
          KERALA STATE GST DEPARTMENT, POOTHOLE P.O.,
          THRISSUR DISTRICT - 680 004

    3     THE KERALA VAT APPELLATE TRIBUNAL,
          TAX COMPLEX, PERUMANNOOR P.O., THEVARA,
          ERNAKULAM - 682 015

    4     THE MANAGER,
          STATE BANK OF INDIA, CIVIL STATION BRANCH,
          1ST FLOOR, KPS TOWER, AYYANTHOLE,
          GROUND JUNCTION, THRISSUR DISTRICT - 680 003

          R1 TO R3 BY SR. GOVT.PLEADER DR.THUSHARA JAMES

          R4 BY ADV.A.KUMAR


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
25.11.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 26518 OF 2021
                                   2


                  BECHU KURIAN THOMAS, J.
                =-=-=-=-=-=-=-=-=-=-=-=-=-=
                   W.P.(C) No.26518 of 2021
                =-=-=-=-=-=-=-=-=-=-=-=-=-=
           Dated this the 25th day of November, 2021


                             JUDGMENT

For the assessment year 2015-16 under the Kerala Value

Added Tax Act, petitioner has preferred an appeal before the 3 rd

respondent. Ext.P4 is the petition to condone the delay while Ext.P5

is the stay petition filed in the appeal. It is submitted by the learned

counsel for the petitioner that in the meantime, petitioner's bank

account has been attached, pursuant to the demand notices.

Having regard to the aforesaid submissions, the delay

condonation petition as well as the stay petition shall be considered

and disposed of by the Tribunal, as expeditiously as possible, at any

rate, within a period of three months from the date of receipt of a

copy of this judgment.

The writ petition is disposed of as above.

Sd/-

BECHU KURIAN THOMAS, JUDGE RKM WP(C) NO. 26518 OF 2021

APPENDIX OF WP(C) 26518/2021

PETITIONER'S EXHIBITS :

Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER NO.32081143364/2015-16 DATED 28.6.2018

Exhibit P2 TRUE COPY OF THE APPELLATE ORDER IN KVATA-

504/19 DATED 28.1.2021

Exhibit P3 TRUE COPY OF THE APPEAL MEMORANDUM IN FORM NO.31 DATED 30.10.2021

Exhibit P4 TRUE COPY OF THE AFFIDAVIT AND DELAY CONDONATION PETITION DATED 30.10.2021

Exhibit P5 TRUE COPY OF THE AFFIDAVIT AND STAY PETITIONER DATED 30.10.2021

Exhibit P6 TRUE COPY OF THE LETTER DATED 15.11.2021 ISSUED BY THE 4TH RESPONDENT (WITH TYPED COPY)