Wellington Samuel, (Proprietor) vs The State Tax Officer
2023 Latest Caselaw 3041 Ker

                     IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                      PRESENT
                     THE HONOURABLE MR.JUSTICE VIJU ABRAHAM
         MONDAY, THE 13TH DAY OF MARCH 2023 / 22ND PHALGUNA, 1944
                             WP(C) NO. 8369 OF 2023
PETITIONER:

              WELLINGTON SAMUEL, (PROPRIETOR)
              M/S.STAR EARTH MOVERS AND LAND DEVELOPERS
              EDAKKARA, MALAPPURAM - 679331
              BY ADVS.
              P.N.DAMODARAN NAMBOODIRI
              HRITHWIK D. NAMBOOTHIRI


RESPONDENTS:

     1        THE STATE TAX OFFICER, STATE GST DEPARTMENT,
              SQUAD NO.V. , MALAPPURAM AT NILAMBUR - 676505
     2        THE DEPUTY COMMISSIONER (APPEALS)
              STATE GST DEPARTMENT, KOZHIKODE - 673001
     3        THE VAT APPELLATE TRIBUNAL
              ADDL.BENCH CHERROOTY ROAD, KOZHIKODE - 673006
     4        THE DEPUTY COMMISSIONER, STATE GST DEPARTMENT,
              MALAPPURAM AT MANJERI - 676121

OTHER PRESENT:

              GP-SMT.THUSHARA JAMES



     THIS     WRIT    PETITION   (CIVIL)   HAVING   COME   UP   FOR   ADMISSION   ON
13.03.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) No.8369 of 2023                         2




                               VIJU ABRAHAM, J.
               .................................................................
                           W.P.(C) No.8369 of 2023
               .................................................................
                 Dated this the 13th day of March, 2023

                                     JUDGMENT

The above writ petition is filed seeking a direction to the

3rd respondent to consider and pass orders on Ext.P3 appeal and

Ext.P5 stay petition which are filed challenging Ext.P1 penalty order.

Petitioner would submit that Ext.P4 application to condone the delay

in filing the appeal and Ext.P5 application for stay of Ext.P1 penalty

order are pending consideration before the 3rd respondent and there

may be a direction to the 3rd respondent to consider and pass orders

on the same.

2. Heard the learned senior Government Pleader for taxes

who upon instructions submitted that Exts.P4 and P5 can be directed

to be disposed of within a time frame. Learned Senior Government

Pleader further submitted that only if the delay is condoned, further

consideration of Ext.P5 stay petition could be made.

After hearing both sides, there will be a direction to the

3rd respondent to consider Ext.P4 delay petition and consequential to

the decision taken on Ext.P4, consider Ext.P5 stay petition and the

said exercise shall be completed within a period of two months from

today. All proceedings pursuant to Ext.P1 penalty order is stayed till

then.

Writ petition is disposed of as above.

Sd/-

VIJU ABRAHAM JUDGE

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APPENDIX OF WP(C) 8369/2023

PETITIONER EXHIBITS Exhibit - P 1 TRUE COPY OF THE PENALTY ORDER U/S.47(6) NO:VC/WC/117/15-16 DATED 08.12.2017 FOR THE YEAR 2015-16 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER Exhibit-P 2 TRUE COPY OF THE APPELLATE ORDER NO.

VATA.56/2020 DATED 23.12.2020 FOR THE YEAR 2015-16 PASSED BY THE 2ND RESPONDENT TO THE PETITIONER.

Exhibit- P 3 TRUE COPY OF THE 2ND APPEAL DATED 06.03.2023 FOR THE YEAR 2015-16 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT Exhibit-P 4 TRUE COPY OF THE DELAY CONDONATION PETITION DATED 07.03.2023 FOR THE YEAR 2015-16 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT Exhibit-P 5 TRUE COPY OF THE STAY PETITION DATED 06.03.2023 FOR THE YEAR 2015-16 FILED BY THE PETITIONER BEFORE THE SID RESPONDENT