M/S. Indsil Hydro Power & ... vs The Assistant Commissioner Of ...
2022 Latest Caselaw 9597 Ker

W.P(C). 24138/22                       1

                   IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                   PRESENT
                    THE HONOURABLE MR. JUSTICE GOPINATH P.
       THURSDAY, THE 25TH DAY OF AUGUST 2022 / 3RD BHADRA, 1944
                           WP(C) NO. 24138 OF 2022
PETITIONER/S:

              M/S. INDSIL HYDRO POWER & MANGANESE LTD.
              AGED 60 YEARS
              VI/679, PALLATHERI, ELAPULLY,
              PALAKKAD, REPRESENTED BY ITS
              CHIEF FINANCIAL OFFICER, MURALI R.
              , PIN - 678007
              BY ADVS.
              HARISANKAR V. MENON
              MEERA V.MENON
              R.SREEJITH
              K.KRISHNA


RESPONDENT/S:

      1       THE ASSISTANT COMMISSIONER OF STATE TAX
              STATE GOODS AND SERVICES TAX DEPARTMENT,
              SPECIAL CIRCLE,
              PALAKKAD
              , PIN - 678001
      2       THE JOINT COMMISSIONER (APPEALS)
              STATE GOODS AND SERVICES TAX DEPARTMENT,
              PALAKKAD
              , PIN - 678001
OTHER PRESENT:

              0
              ADV. THUSHARA JAMES (SR GP)


      THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
25.08.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 W.P(C). 24138/22                             2



                                     JUDGMENT

Aggrieved by Ext.P1 order of assessment the petitioner has filed Ext.P2

appeal along with Ext.P3 delay petition and Ext.P4 application for stay. The

petitioner apprehends recovery proceedings pending consideration of the

matter by the Appellate Authority.

2. Heard the learned counsel for the petitioner and the learned Senior

Government Pleader.

3. Having regard to the facts and circumstances of the case, this writ

petition is disposed of directing the 2 nd respondent to consider and pass orders

on Ext.P3 application for condonation of delay and Ext.P4 application for stay,

after affording to the petitioner an opportunity of hearing. Till such time as

orders are passed, further coercive steps against the petitioner shall be kept in

abeyance on condition that the petitioner remits a sum of Rs.100,00,000/-

(Rupees One crore only) towards the liability within a period of three weeks

from today. It is made clear that orders may be passed on the stay petition on

merits, only if the Appellate Authority condones the delay in filing the appeal.

The writ petition is disposed of as above.

Sd/-

GOPINATH P.

JUDGE okb/ //True copy// P.S. to Judge

APPENDIX OF WP(C) 24138/2022

PETITIONER EXHIBITS Exhibit P1 COPYOF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 DTD. 31-03-2018 Exhibit P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 18-07-2022 Exhibit P3 COPY OF DELAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 18- 07-2022 Exhibit P4 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 18-07-2022 Exhibit P5 COPY OF ORDER IN OT (REV) NO. 50/2016 OF THIS HON'BLE COURT DTD. 18-03-2020