Abdul Hameed T.K vs The Commercial Tax Officer
2022 Latest Caselaw 10068 Ker

           IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                   PRESENT
        THE HONOURABLE MRS. JUSTICE SHOBA ANNAMMA EAPEN
  TUESDAY, THE 13TH DAY OF SEPTEMBER 2022 / 22ND BHADRA,
                                    1944
                        WP(C) NO. 29193 OF 2022
PETITIONER/S:

               ABDUL HAMEED T.K., AGED 52 YEARS, PROPRIETOR,
               M/S. FIDA TRADERS, OTHALUR P.O, THRITHALA,
               PALAKKAD, PIN - 679534

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



RESPONDENT/S:

    1          THE COMMERCIAL TAX OFFICER, COMMERCIAL TAX
               DEPARTMENT, PATTAMBI, PALAKKAD, PIN - 679303

    2          THE ASST. SECRETARY, KERALA VALUE ADDED TAX
               APPELLATE TRIBUNAL, ADDL. BENCH, SALES TAX
               COMPLEX, CHEROOTTY ROAD, KOZHIKODE, PIN - 673032


OTHER PRESENT:

               SRI. JOBY JOSEPH - SR. GP




        THIS     WRIT   PETITION     (CIVIL)    HAVING    COME    UP    FOR
ADMISSION       ON   13.09.2022,     THE     COURT   ON   THE    SAME   DAY
DELIVERED THE FOLLOWING:
 WP(C) No.29193 of 2022

                                       ..2..




                                     JUDGMENT

Aggrieved by Ext.P2 order of the first

appellate authority, for the assessment year

2014-15 (CST), the petitioner has preferred

Ext.P3 second appeal before the 2nd respondent,

Kerala Value Added Tax Appellate Tribunal,

Additional Bench, Kozhikode. Petitions for

condonation of delay of 117 days and for stay

have also been filed as Exts.P4 & P5

respectively. The petitioner apprehends coercive

proceedings to be effected even before the

petitions for delay condonation as well as stay

is considered. Hence, this writ petition.

2. Having considered the submissions of the

learned counsel for the petitioner as well as the

learned Government Pleader, I am of the opinion

that this writ petition itself can be disposed

of.

3. Accordingly, the 2nd respondent is WP(C) No.29193 of 2022

..3..

directed to consider and pass orders on Exts.P4 &

P5 applications within a period of three months

from the date of receipt of a certified copy of

this judgment. Till such a decision is taken, all

coercive proceedings pursuant to Ext.P1

assessment order shall be kept in abeyance. The

petitioner shall produce a certified copy of the

judgment along with a copy of this writ petition

before the concerned authority for compliance.

The writ petition is disposed of as above.

Sd/-

SHOBA ANNAMMA EAPEN JUDGE bka/-

WP(C) No.29193 of 2022

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APPENDIX OF WP(C) 29193/2022

PETITIONER EXHIBITS

Exhibit P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 DTD. 31-08-2017

Exhibit P2 COPY OF ORDER ISSUED BY THE DEPUTY COMMISSIONER (APPEALS), PALAKKAD DTD. 30-07-2020

Exhibit P3 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 27-08-

Exhibit P4 COPY OF DELAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 27-08-2022

Exhibit P5 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 27-08-2022