Kerala High Court
Shri. P. N Shanavas vs The Deputy Commissioner (Works ... on 13 June, 2023
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE C.S.DIAS
TUESDAY, THE 13TH DAY OF JUNE 2023 / 23RD JYAISHTA, 1945
WP(C) NO. 18739 OF 2023
PETITIONER/S:
SHRI. P. N SHANAVAS
AGED 40 YEARS
PROPRIETOR, S/O. NISMAILUDEEN, RESIDING AT
PALAYAMKOTTIL HOUSE, PERINGALA P.O., PERINGALA, M/S.
DEENS GROUP, 33/76L-C, CHALIKKAVATTOM ROAD,VENNALA P.O
KOCHI (PRESENT ADDRESS) 2ND FLOOR DOOR NO.23/130-D2,
MARVEL PLAZA BUILDING, HMT ROAD, KALAMASSERY,
ERNAKULAM, PIN - 683104
BY ADVS.
N.MURALEEDHARAN NAIR
ANTONY JONES
RESPONDENTS:
1 THE DEPUTY COMMISSIONER (WORKS CONTRACT)
OFFICE OF THE JOINT COMMISSIONER OF STATE TAX, STATE
GOODS AND SERVICES TAX DEPARTMENT, CLASS TOWER, 2ND
FLOOR, OLD RAILWAY STATION ROAD, ERNAKULAM,
PIN - 682018
2 THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL
ADDITIONAL BENCH, ERNAKULAM, PIN - 682015
3 THE DEPUTY COMMISSIONER OF STATE TAX
STATE GOODS AND SERVICES TAX DEPARTMENT KERALA,
EMAKULAM, CIVIL STATION, KAKKANAD, KOCHI, PIN - 682030
OTHER PRESENT:
GP- SMT THUSHARA JAMES
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
13.06.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 18739 OF 2023
2
Dated this the 13th day of June, 2023
JUDGMENT
The writ petition is filed to direct the second
respondent to consider and dispose of Exts.P3 appeal,
Ext.P4 delay petition and Ext.P5 stay petition,
expeditiously.
2. The petitioner's case is that, aggrieved by
Exts.P1and P2 orders passed by the Assessment
Authority and the Appellate Authority, the petitioner
has preferred Ext.P3 appeal before the second
respondent on 25.5.2023 along with Ext.P4 delay
petition and Ext.P5 stay petition. However, during the
pendency of Exts.P3 to P5, the third respondent has
issued Ext.P6 demand notice, directing the petitioner to
pay the amounts as per Exts.P1 and P2. Hence, the writ
petition.
WP(C) NO. 18739 OF 2023
3. Heard; Sri. N.Muraleedharan Nair, the learned
counsel appearing for the petitioner and Smt. Thushara
James, the learned Government Pleader appearing for
the respondents.
4. Having considered the pleadings and materials
on record and taking note of the fact that Exts.P4 and P5
are pending consideration before the second respondent
since 25.5.2023, I deem it appropriate to dispose of the
writ petition in the following manner:-
(i) The second respondent is directed to consider
and dispose of Exts.P4 and P5, in accordance with law
and as expeditiously as possible, at any rate within a
period of three months from the date of receipt of a
certified copy of the judgment, after affording the
petitioner an opportunity of being heard.
(ii) If the second respondent proposes to pass a
conditional order of stay, he shall state reasons for the
WP(C) NO. 18739 OF 2023
same.
(iii) Until such time orders are passed on Exts.P4
and P5, all further proceedings pursuant to Exts.P1 , P2
and P6 shall stand deferred.
SD/-
C.S.DIAS, JUDGE
rmm13/6/2023
WP(C) NO. 18739 OF 2023
APPENDIX OF WP(C) 18739/2023
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER PASSED
BY THE 1ST RESPONDENT FOR THE YEAR 2016
-2017 DATED 23 .09.2021
Exhibit P2 TRUE COPY OF THE APPELLATE ORDER PASSED
BY THE JOINT COMMISSIONER (APPEALS) ILL,
ERNAKULAM, FOR THE ASSESSMENT YEAR 2016-
17 DATED 30.06.2022.
Exhibit P3 TRUE COPY OF THE APPEAL FILED BY THE
PETITIONER BEFORE THE 2ND RESPONDENT
DATED 25.05.2023.
Exhibit P4 TRUE COPY OF THE DELAY CONDONATION
PETITION FILED BY THE PETITIONER BEFORE
THE 2ND RESPONDENT ALONG WITH MEDICAL
CERTIFICATE DATED 25.05.2023
Exhibit P5 TRUE COPY OF THE STAY PETITION FILED BY
THE PETITIONER BEFORE THE 2ND RESPONDENT
DATED 25.05.2023
Exhibit P6 TRUE COPY OF THE DEMAND NOTICE UNDER
SECTION 7 OF THE KERALA REVENUE RECOVERY
ACT ISSUED BY 3RD RESPONDENT DATED
06.05.2022
