Kerala High Court

The Assistant Commissioner vs Mini Jobson on 1 April, 2025

Author: A.K.Jayasankaran Nambiar

Bench: A.K.Jayasankaran Nambiar

                  IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                  PRESENT
            THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR
                                     &
                   THE HONOURABLE MR. JUSTICE EASWARAN S.
          Tuesday, the 1st day of April 2025 / 11th Chaithra, 1947
                  CM.APPL.NO.1/2025 IN WA NO. 146 OF 2025

  AGAINST THE JUDGMENT DATED 10/10/2024 IN WP(C) 33125/2023 OF THIS COURT

APPLICANTS/APPELLANTS/RESPONDENTS 1 TO 3 IN WPC:

  1. THE ASSISTANT COMMISSIONER, CENTRAL TAX & CENTRAL EXCISE, KOLLAM
     DIVISION, ST. MARY'S BUILDING, KADAPPAKADA, KOLLAM, PIN - 691008.
  2. UNION OF INDIA, REPRESENTED BY SECRETARY, DEPARTMENT OF REVENUE,
     NORTH BLOCK, NEW DELHI, PIN - 110001.
  3. THE CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS, REPRESENTED BY
     PRINCIPAL COMMISSIONER (GST), NORTH BLOCK, NEW DELHI, PIN - 110001.

RESPONDENTS/PETITIONER AND 4TH RESPONDENT IN WPC:

  1. MINI JOBSON, AGED 52 YEARS, PROPRIETRIX, M/S. ST. GEORGE FOODS,
     KALLARA JUNCTION, PUTHOOR-NJANGKADAV ROAD, PUTHOOR P.O., KOLLAM, PIN
     - 691507.
  2. THE STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT (TAXES),
     SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001.


     Application praying that in the circumstances stated in the
affidavit filed therewith the High Court be pleased to condone the delay
of 59 days in filing the above writ appeal in the interst of justice and
fairness.


     This Application coming on for orders upon perusing the application
and the affidavit filed in support thereof, and upon hearing the arguments
of SRI.P.G.JAYASHANKAR, Advocate for the petitioners and of SMT.KRISHNA
K., Advocate for R1, the court passed the following:
                   DR. A.K. JAYASANKARAN NAMBIAR &
                             EASWARAN S., JJ.
                               --------------------------------
                W.A. Nos.2033, 2065, 2073, 2075 of 2024
           84, 85, 106, 108, 110, 111, 112, 113,115,116, 122,
              137,146,147,150, 152,156,163,167,174,518,
                       572,601,602 & 604 of 2025
                      ------------------------------------------
                   Dated this the 1st day of April, 2025

                                    ORDER

Dr. A.K. Jayasankaran Nambiar, J.

C.M.Appln. No.1 of 2024 in W.A. Nos.2033, 2065, 2073, 2075 of 2024 C.M.Appln. No.1 of 2025 in W.A. Nos.84, 85, 106, 108, 110, 111, 112, 113, 115, 116, 122, 137, 146, 147, 150, 152, 156, 163, 167, 174, 572 of 2025 & C.M.Appln. No.2 of 2025 in W.A. Nos.518, 601, 602 & 604 of 2025

Heard.

Delay condoned.

Writ Appeals

Issue notice before admission to the respondents.

Post on 2.6.2025.

Sd/-

DR. A.K. JAYASANKARAN NAMBIAR, JUDGE

Sd/-

EASWARAN S. JUDGE NS