N.Satheesh Kumar, Proprietor, ... vs The Kerala Value Added Tax ...
2023 Latest Caselaw 2670 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM
                               PRESENT
                 THE HONOURABLE MR. JUSTICE T.R.RAVI
    TUESDAY, THE 28TH DAY OF FEBRUARY 2023 / 9TH PHALGUNA, 1944
                        WP(C) NO. 1500 OF 2023
PETITIONER:

          N.SATHEESH KUMAR, PROPRIETOR,
          KUMAR RESIDENCY, PUNALUR
          AGED 57 YEARS
          KUMAR RESIDENCY, PUNALUR,
          KOLLAM DISTRICT, PIN - 691 331

          BY ADV V.DEVANANDA NARASIMHAM


RESPONDENTS:

    1     THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL,
          THIRUVANANTHAPURAM
          ADDITIONAL BENCH, SASTHAMANGALAM P.O,
          THIRUVANANTHAPURAM, PIN - 695 010

    2     THE ASSISTANT COMMISSIONER, KOTTARAKKARA
          KSGST DEAPRTMENT, PRB BUILDING, MARKET JN.,
          KOTTARAKKARA, KOLLAM, PIN - 691 506

    3     THE TAHSILDAR, PUNALUR
          TALUK OFFICE, PUNALUR,
          KOLLAM DISTRICT, PIN - 691 305

          DR. THUSHARAR JAMES, SR.GP.
     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
28.02.2023, ALONG WITH WP(C).1525/2023, THE COURT ON THE SAME DAY
DELIVERED THE FOLLOWING:
 WP(C) NO. 1525 OF 2023 & WP(C) NO. 1500 OF 2023
                                   2

               IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                PRESENT
                  THE HONOURABLE MR. JUSTICE T.R.RAVI
    TUESDAY, THE 28TH DAY OF FEBRUARY 2023 / 9TH PHALGUNA, 1944
                         WP(C) NO. 1525 OF 2023
PETITIONER:

          N. SATHEESH KUMAR, PROPRIETOR,
          KUMAR RESIDENCY, PUNALUR
          AGED 57 YEARS
          PUNALUR, KOLLAM DISTRICT, PIN - 691 331

          BY ADV V.DEVANANDA NARASIMHAM


RESPONDENTS:

    1     THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL,
          THIRUVANANTHAPURAM
          ADDITIONAL BENCH, SASTHAMANGALAM P.O,
          THIRUVANANTHAPURAM, PIN - 695 010

    2     THE ASSISTANT COMMISSIONER, KOTTARAKKARA
          KSGST DEPARTMENT, PRB BUILDING, MARKET JN.,
          KOTTARAKKARA, KOLLAM, PIN - 691 506

    3     THE TAHSILDAR, PUNALUR
          TALUK OFFICE, PUNALUR,
          KOLLAM DISTRICT, PIN - 691 305



          DR. THUSHARAR JAMES, SR.GP.


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
28.02.2023, ALONG WITH WP(C).1500/2023, THE COURT ON THE SAME DAY
DELIVERED THE FOLLOWING:
 WP(C) NO. 1525 OF 2023 & WP(C) NO. 1500 OF 2023
                                       3


                               T.R.RAVI, J.
                      ----------------------------------------
                  WP (C) Nos. 1525 & 1500 of 2023
                     -------------------------------------------
              Dated this the 28th day of February, 2023

                               JUDGMENT

Admit. Government Pleader takes notice for the

respondents.

2. The limited prayer in these writ petition is for a

direction to the 1st respondent to dispose of Ext.P3 second

appeal and Exts.P4 and P5 delay petition and stay petition.

3. In view of the limited prayer made in the writ petitions,

these writ petitions are disposed of directing the 1st

respondent to take up Ext.P4 petition for condoning the delay

and pass orders. On condoning the delay, Ext.P5 application for

stay filed along with Ext.P3 appeal shall be taken up for

consideration and the stay petition shall be disposed of within

two months. The coercive steps for recovery pursuant to Ext.P6

shall be kept in abeyance till disposal of Exts.P4 and P5.

Sd/-

T.R.RAVI

JUDGE sn WP(C) NO. 1525 OF 2023 & WP(C) NO. 1500 OF 2023

APPENDIX OF WP(C) 1500/2023

PETITIONER'S EXHIBITS

Exhibit-P1 TRUE COPY OF KGST ASSESSMENT ORDER DATED 31-

12-13 PASSED U/S 17(3) OF THE KGST ACT FOR THE YEAR 2011-12 BY 2ND RESPONDENT ON THE PETITIONER.

Exhibit-P2 TRUE COPY OF THE 1ST APPELLATE ORDER DATED 20-03-21 FOR THE YEAR 2011-12 PASSED BY 1ST APPELLATE AUTHORITY ON THE PETITIONER.

Exhibit-P3 TRUE COPY OF THE APPEAL MEMORANDUM DATED 29-

12-22 FILED U/S 39 OF THE KGST ACT FOR THE YEAR 2011-12 BY THE PETITIONER BEFORE 1ST RESPONDENT.

Exhibit-P4 TRUE COPY OF PETITION CUM AFFIDAVIT FOR CONDONING DELAY FILED ALONG WITH EXBT-P3 APPEAL DATED 29-12-22 FOR THE YEAR 2011-12 BY THE PETITIONER BEFORE 1ST RESPONDENT.

Exhibit-P5 TRUE COPY OF THE PETITION CUM AFFIDAVIT FOR ABSOLUTE STAY FILED ALONG WITH EXBT-P3 APPEAL DATED 29-12-22 FOR 2011-12 BY THE PETITIONER BEFORE 1ST RESPONDENT.

Exhibit-P6 TRUE COPY OF ATTACHMENT ORDER OF HOTEL PROPERTY PASSED U/S 36 OF THE RR ACT ON 12- 12-22 SERVED BY 3RD RESPONDENT TO PETITIONER ON 10-01-23.

RESPONDENT'S EXHIBITS : NIL WP(C) NO. 1525 OF 2023 & WP(C) NO. 1500 OF 2023

APPENDIX OF WP(C) 1525/2023

PETITIONER'S EXHIBITS

Exhibit-P1 TRUE COPY OF KGST ASSESSMENT ORDER DATED 09-

01-15 PASSED U/S 17(3) READ WITH SEC. 43 OF THE KGST ACT FOR THE YEAR 2009-10 BY 2ND RESPONDENT ON THE PETITIONER.

Exhibit-P2 TRUE COPY OF THE 1ST APPELLATE ORDER DATED 09-05-21 FOR THE YEAR 2009-10 PASSED BY 1ST APPELLATE AUTHORITY ON THE PETITIONER.

Exhibit-P3 TRUE COPY OF THE APPEAL MEMORANDUM DATED 29-

12-22 FILED U/S 39 OF THE KGST ACT FOR THE YEAR 2009-10 BY THE PETITIONER BEFORE 1ST RESPONDENT.

Exhibit-P4 TRUE COPY OF PETITION CUM AFFIDAVIT FOR CONDONING DELAY FILED ALONG WITH EXBT-P3 APPEAL DATED 29-12-22 FOR THE YEAR 2009-10 BY THE PETITIONER BEFORE 1ST RESPONDENT.

Exhibit-P5 TRUE COPY OF THE PETITION CUM AFFIDAVIT FOR ABSOLUTE STAY FILED ALONG WITH EXBT-P3 APPEAL DATED 29-12-22 FOR 2009-10 BY THE PETITIONER.

Exhibit-P6 TRUE COPY OF ATTACHMENT ORDER OF HOTEL PROPERTY PASSED U/S 36 OF THE RR ACT ON 12- 12-22 SERVED BY 3RD RESPONDENT TO PETITIONER ON 10-01-23.

RESPONDENT'S EXHIBITS     :    NIL


                  //TRUE COPY//             PA TO JUDGE