Kerala High Court
Sheji Paul, Mg. Partner vs State Tax Officer, 2Nd Circle on 30 March, 2023
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE T.R.RAVI
THURSDAY, THE 30TH DAY OF MARCH 2023 / 9TH CHAITHRA, 1945
WP(C) NO. 11269 OF 2023
PETITIONER:
M/S. KINGS TRADERS, KEEZHILLAM P.O.,
PERUMBAVOOR, ERNAKULAM DISTRICT, REPRESENTED BY
SHEJI PAUL, MG. PARTNER.
BY ADVS.
P.S.SOMAN
T.RADHAMONY
RESPONDENTS:
1 STATE TAX OFFICER, 2ND CIRCLE,
STATE GOODS & SERVICE TAX DEPARTMENT,
MINI CIVIL STATION, PERUMBAVOOR, PIN - 683542.
2 THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL
TAX COMPLEX, THEVARA, ERNAKULAM - 682015.
3 DEPUTY TAHSILDAR, KUNNATHUNADU
MINI CIVIL STATION, PERUMBAVOOR - 683542.
DR. THUSHARA JAMES, SR.GP.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
30.03.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 11269 OF 2023
2
T.R. RAVI, J.
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W.P.(C) No.11269 of 2022
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Dated this the 30th day of March, 2023
JUDGMENT
Admit. Government Pleader takes notice for respondents.
2. The limited prayer in the writ petition is for a direction
to the 2nd respondent to dispose of Exts.P3 and P3(a) second
appeals filed against Exts.P1 and P1(a) assessment orders, and
Exts.P5 and P5(a) applications for condonation of delay in filing
the appeals and Exts.P4 and P4(a) stay petitions. There is also a
prayer to stay all recovery steps pursuant to Exts.P6 and P6(a)
notices.
In view of the limited prayer made, this writ petition is
disposed of directing the 2nd respondent to take up Exts.P5 and
P5(a) applications for condonation of delay and pass orders. On
condoning the delay, Exts.P4 and P4(a) stay petitions filed along
with Exts.P3 and P3(a) second appeals shall be taken up for
consideration and the stay petitions shall be disposed of within
WP(C) NO. 11269 OF 2023
two months. The coercive steps for recovery pursuant to Exts.P6
and P6(a) notices shall be kept in abeyance till then.
Sd/-
T.R.RAVI
JUDGE
mpm
WP(C) NO. 11269 OF 2023
APPENDIX OF WP(C) 11269/2023
PETITIONER'S EXHIBITS
Exhibit P1 TRUE COPY OF THE CST ASSESSMENT ORDER
ISSUED BY THE 1ST RESPONDENT FOR THE YEAR
2015-16 DATED 31-10-2017.
Exhibit p(1a) TRUE COPY OF THE KVAT ASSESSMENT ORDER
ISSUED BY THE 1ST RESPONDENT FOR THE YEAR
2015-16 DATED 21-02-2022.
Exhibit P2 TRUE COPY OF THE 1ST APPELLATE ORDER DATED
19-10-2020 ISSUED BY THE 1ST APPELLATE
AUTHORITY IN THE APPEAL FILED AGAINST
EXHIBIT-P1 ASSESSMENT ORDER.
Exhibit P(2a) TRUE COPY OF THE 1ST APPELLATE ORDER DATED
10-10-2022 ISSUED BY THE 1ST APPELLATE
AUTHORITY IN THE APPEAL FILED AGAINST
EXHIBIT-P1(A) ASSESSMENT ORDER.
Exhibit p3 TRUE COPY OF THE 2ND APPEAL FILED BY THE
PETITIONER BEFORE THE 2ND RESPONDENT DATED
22-03-2023 AGAINST EXHIBIT-P1 ASSESSMENT
ORDER AND EXHIBIT-P2 APPELLATE ORDER.
Exhibit p 3 (a) TRUE COPY OF THE 2ND APPEAL FILED BY THE
PETITIONER BEFORE THE 2ND RESPONDENT
AGAINST EXHIBIT-P1(A) ASSESSMENT ORDER AND
EXHIBIT-P2(A) APPELLATE ORDER.
Exhibit P4 TRUE COPY OF THE APPLICATION FOR STAY OF
COLLECTION OF DISPUTED TAX PURSUANT TO
EXHIBIT-P1 ASSESSMENT ORDER FILED BY THE
PETITIONER BEFORE THE 2ND RESPONDENT DATED
22-03-2023.
Exhibit p4 (a) TRUE COPY OF THE APPLICATION FOR STAY OF
COLLECTION OF DISPUTED TAX PURSUANT TO
EXHIBIT-P1(A) ASSESSMENT ORDER FILED BY THE
PETITIONER BEFORE THE 2ND RESPONDENT DATED
22-03-2023.
Exhibit P5 TRUE COPY OF THE APPLICATION FOR
CONDONATION OF DELAY IN FILING EXHIBIT-P3
APPEAL FILED BY THE PETITIONER BEFORE THE
2ND RESPONDENT DATED 22-03-2023.
WP(C) NO. 11269 OF 2023
Exhibit P5 (a) TRUE COPY OF THE APPLICATION FOR
CONDONATION OF DELAY IN FILING EXHIBIT-
P3(A) APPEAL FILED BY THE PETITIONER BEFORE
THE 2ND RESPONDENT DATED 22-03-2023.
Exhibit P6 TRUE COPY OF THE REVENUE RECOVERY NOTICE
DATED 13-11-2022 ISSUED BY THE 3RD
RESPONDENT DEMANDING THE ARREARS IN
EXHIBIT-P1 ASSESSMENT.
Exhibit P6 (a) TRUE COPY OF THE REVENUE RECOVERY NOTICE
DATED 27-11-2019 ISSUED BY THE 3RD
RESPONDENT DEMANDING THE ARREARS IN
EXHIBIT-P1(A) ASSESSMENT.
