P.T. Varghese vs The Assistant Commissioner-I
2022 Latest Caselaw 1453 Ker

                IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                PRESENT
          THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
    WEDNESDAY, THE 2ND DAY OF FEBRUARY 2022 / 13TH MAGHA, 1943
                         WP(C) NO. 3388 OF 2022
PETITIONER :

          P.T. VARGHESE,
          AGED 65 YEARS,
          PROPRIETOR, M/S ANNA POULTRY FARM,
          KOMBODINJAMAKKAL, THRISSUR.

          BY ADVS.
          K.SRIKUMAR (SR.)
          P.R.AJITHKUMAR
          AMMU CHARLES



RESPONDENTS :

    1     THE ASSISTANT COMMISSIONER-I
          (PRESENTLY KNOWN AS DEPUTY COMMISSIONER (ASSESSMENT)
          STATE GOODS AND SERVICES TAX DEPARTMENT, POOTHOLE,
          THRISSUR - 680 004.

    2     THE JOINT COMMISSIONER (APPEALS),
          STATE GOODS AND SERVICES TAX DEPARTMENT, POOTHOLE,
          THRISSUR - 680 004.

    3     THE DEPUTY TAHSILDAR (R R),
          CHALAKUDY TALUK, CHALAKUDY - 680 307.

          SMT.M.M.JASNMIN, GOVT.PLEADER


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
02.02.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 3388 OF 2022
                                     2


                      BECHU KURIAN THOMAS, J.
                    =-=-=-=-=-=-=-=-=-=-=-=-=-=
                       W.P.(C) No.3388 of 2022
                    =-=-=-=-=-=-=-=-=-=-=-=-=-=
                Dated this the 2nd day of February, 2022


                              JUDGMENT

Petitioner is aggrieved by the assessment orders for the

years 2013-14 and 2014-15 issued as per Ext.P1 and Ext.P2.

Challenging the said assessment orders, appeals have been preferred

before the 2nd respondent, though belatedly. According to the

petitioner, there is a delay of more than 708 days in filing the

appeals. While the appeals are filed with the delay condonation

petitions, recovery proceedings have been initiated. Petitioner

contends that large amounts are due to the petitioner as refund

relating to the assessment years 2006-2007 and 2007-2008 and

despite the above, he is willing to deposit 20% of the disputed

amount of tax, provided the appeals are directed to be disposed of.

2. Having heard the learned Senior Counsel

Sri.Sreekumar duly instructed by Adv.P.R.Ajith Kumar, as well as the

learned Government Pleader Smt.M.M.Jasmine, I am of the view that

this writ petition can be disposed of directing the delay condonation

petitions filed by the petitioner to be disposed of, in a time bound

manner.

WP(C) NO. 3388 OF 2022

3. Accordingly, there will be a direction to the 2 nd

respondent to consider and pass appropriate orders on Ext.P5 and

Ext.P6 delay condonation petitions, as expeditiously as possible, at

any rate, within a period of two months from the date of receipt of a

copy of this judgment.

There will be a further direction to the petitioner to deposit

20% of the amount of tax in dispute within four weeks from the date

of receipt of a copy of this judgment and on such deposit, the

recovery proceedings initiated pursuant to Ext.P1 and Ext.P2

assessment orders shall be kept in abeyance till the disposal of

Ext.P5 and Ext.P6 delay condonation petitions and the stay petitions

filed in the appeal, if in case the delay is condoned.

The writ petition is disposed of as above.

Sd/-

BECHU KURIAN THOMAS, JUDGE RKM WP(C) NO. 3388 OF 2022

APPENDIX OF WP(C) 3388/2022

PETITIONER'S EXHIBITS :

Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2013-2014 DATED 11.12.2019.

Exhibit P2 TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2014-2015 DATED 11.12.2019.

Exhibit P3 TRUE COPY OF THE APPEAL FILED BY THE PETITIONER FOR THE YEAR 2013-14 DATED 24.01.2022.

Exhibit P4 TRUE COPY OF THE APPEAL FILED BY THE PETITIONER FOR THE YEAR 2014-15 DATED 24.01.2022.

Exhibit P5 TRUE COPY OF THE DELAY PETITION FILED FOR THE YEAR 2013-2014 DATED 24.01.2022.

Exhibit P6 TRUE COPY OF THE DELAY PETITION FILED FOR THE YEAR 2014-2015 DATED 24.01.2022.

Exhibit P7 TRUE COPY OF THE DELAY PETITION FILED FOR THE YEAR 2013-2014 DATED 24.01.2022.

Exhibit P8 TRUE COPY OF THE DELAY PETITION FILED FOR THE YEAR 2014-2015 DATED 24.01.2022.

Exhibit P9 TRUE COPY OF THE LETTER DATED 27.01.2022.