M/S. Kings Traders vs State Tax Officer, 2Nd Circle
2023 Latest Caselaw 4163 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                PRESENT
                 THE HONOURABLE MR. JUSTICE T.R.RAVI
     FRIDAY, THE 31ST DAY OF MARCH 2023 / 10TH CHAITHRA, 1945
                        WP(C) NO. 11718 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, PIN - 682015

    3     DEPUTY TAHSILDAR
          KUNNATHUNADU, MINI CIVIL STATION,
          PERUMBAVOOR, PIN - 683542

          DR. THUSHARA JAMES, SR.GOVT. PLEADER




     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
31.03.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 11718 OF 2023
                                        2



                                T.R. RAVI, J.
                 --------------------------------------------
                        W. P. (C). No.11718 of 2023
                  --------------------------------------------
                   Dated this the 31st 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 consider Ext.P3 second appeal filed against

Ext.P1 assessment order and Ext.P5 delay petition and Ext.P4

petition for stay. There is also a prayer to stay all recovery steps

pursuant to Ext.P6.

In view of the limited prayer made, there will be a direction to

the 2nd respondent to take up Ext.P5 petition for condoning the delay

and pass orders. On condoning the delay, Ext.P4 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 Pn WP(C) NO. 11718 OF 2023

APPENDIX OF WP(C) 11718/2023

PETITIONER'S EXHIBITS

Exhibit P1 TRUE COPY OF THE CST ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 DATED 29-01-2019

Exhibit P2 TRUE COPY OF THE 1ST APPELLATE ORDER DATED 23-07-2019 ISSUED BY THE 1ST APPELLATE AUTHORITY IN THE APPEAL FILED AGAINST EXHIBIT-P1 ASSESSMENT ORDER

Exhibit P3 TRUE COPY OF THE 2ND APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 27-03-2023 AGAINST EXHIBIT-P1 ASSESSMENT ORDER AND EXHIBIT-P2 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 27-03-2023

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 27-03-2023

Exhibit P6 TRUE COPY OF THE REVENUE RECOVERY NOTICE NO. RRC NO.2019/15356/07 DATED 27-11-2019 ISSUED BY THE 3RD RESPONDENT