K. Rajan vs The Assistant Commissioner
2022 Latest Caselaw 11365 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                   PRESENT
                   THE HONOURABLE MR. JUSTICE GOPINATH P.
   FRIDAY, THE 2ND DAY OF DECEMBER 2022 / 11TH AGRAHAYANA, 1944
                          WP(C) NO. 38684 OF 2022
PETITIONER:

            K. RAJAN
            AGED 66 YEARS
            PROPRIETOR,
            M/S. DHANYA SAW MILLS,
            MALAYAM, NEDUMANGAD,
            THIRUVANAMTHAPURAM, PIN - 695 571.

            BY ADVS.
                       HARISANKAR V. MENON
                       MEERA V.MENON
                       R.SREEJITH
                       K.KRISHNA



RESPONDENTS:

     1      THE ASSISTANT COMMISSIONER
            MOBILE SQUAD NO:VII,
            STATE GST DEPARTMENT,
            NEYATTINKARA, THIRUVANAMTHAPURAM, PIN - 695 541.

     2      THE JOINT COMMISSIONER (APPEALS)
            STATE GST DEPARTMENT,
            TAXES TOWER, THIRUVANAMTHAPURAM, PIN - 695 002.

     3      THE ASST. SECRETARY
            KERALA VALUE ADDED TAX APPELLATE TRIBUNAL,
            ADDL. BENCH, SASTHAMANGALAM,
            THIRUVANANTHAPURAM, PIN - 695 010.


OTHER PRESENT:

            ADV. THUSHARA JAMES (SR GP)


     THIS   WRIT    PETITION   (CIVIL)   HAVING   COME   UP   FOR   ADMISSION   ON
02.12.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 W.P.(C)No.38684/2022               2


                          JUDGMENT

Petitioner suffered Ext.P1 order imposing penalty for the

assessment year 2015-2016 under the provision of the Kerala

Value Added Tax Act (KVAT Act). The first appeal filed by the

petitioner was rejected and the petitioner has filed a further

appeal before the 3rd respondent Tribunal along with Ext.P4

application for condonation of delay and Ext.P5 application for

stay. The petitioner has filed this writ petition apprehending

recovery of amount due under Ext.P1, pending consideration

of the matter by the Tribunal.

2. Heard the learned Senior Government Pleader also.

3. Having regard to the facts and circumstances of the

case and considering the limited nature of relief sought for by

the petitioner, the writ petition will stand disposed of

directing the 3rd respondent, Tribunal to consider and pass

orders on Ext.P4 petition for condonation of delay and Ext.P5

application for stay filed in Ext.P3 appeal, after affording to

the petitioner an opportunity of being heard within a period of

two months from the date of receipt of a certified copy of this

judgment. Till such time as orders are passed on Exts.P4 and

P5, further proceeding for recovery of any amount due under

Ext.P1 order of penalty shall be kept in abeyance. It is made

clear that the Tribunal needs to pass orders on Ext.P5 stay

petition on merits only if the Tribunal finds sufficient reason to

condone the delay in filing the appeal.

Writ petition is disposed of as above.

Sd/-

GOPINATH P.

JUDGE ats

APPENDIX OF WP(C) 38684/2022

PETITIONER EXHIBITS

Exhibit P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 DTD. 24-07-2020

Exhibit P2 COPY OF APPELLATE ORDER ISSUED BY THE 2ND RESPONDENT DTD. 16-09-2021

Exhibit P3 COPY OF APPEAL FILED BY THE PETITIOENR BEFORE THE 3RD RESPONDENT DTD. 12-08-2022

Exhibit P4 COPY OF DELAY PETITION FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT DTD. 12-08-2022

Exhibit P5 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT DTD. 12-08-2022