Kerala High Court
M/S. Manjeri Supari Traders vs The Assistant Commissioner ... on 20 November, 2017
Author: A.K.Jayasankaran Nambiar
Bench: A.K.Jayasankaran Nambiar
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR
MONDAY, THE 20TH DAY OF NOVEMBER 2017/29TH KARTHIKA, 1939
WP(C).No. 37175 of 2017 (V)
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PETITIONER(S):
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M/S. MANJERI SUPARI TRADERS
VADAKKEPARAMBA, CHENGARA, REPRESENTED BY ITS
MANAGING PARTNER,
HAMSA HAJI
BY ADVS.SRI.HARISANKAR V. MENON
SMT.MEERA V.MENON
RESPONDENTS:
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1. THE ASSISTANT COMMISSIONER [ASSESSMENT]
STATE GOODS AND SERVICE TAX DEPARTMENT
MALAPPURAM - 676 505.
2. THE DEPUTY COMMISSIONER STATE TAXED
STATE GOODS AND SERVICE TAX DEPARTMENT
MALAPPURAM - 676 505.
3. THE COMMISSIONER,
DEPARTMENT OF STATE GST
KILLIPPALAM, KARAMANA,
THIRUVANANTHAPURAM.
BY GOVERNMENT PLEADER SRI.SHAMSUDEEN V.K.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
20-11-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 37175 of 2017 (V)
APPENDIX
PETITIONER'S EXHIBITS:
P1: COPY OF ORDER ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2011-12
P1(A):COPY OF ORDER ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2012-
13.
P1(B):COPY OF ORDER ISSUED BY THE 2ND RESPONDENT FOR THE YEAR
2013-14.
P1(C):COPY OF ORDER ISSUED BY THE 2ND RESPONDENT FOR THE YEAR
2014-15.
P2: COPY OF REVISION PETITION FILED BY THE PETITIONER BEFORE THE
3RD RESPONDENT.
P2(a): COPY OF REVISION PETITION FILED BY THE PETITIONER BEFORE 3RD
RESPONDENT.
P2(b): COPY OF REVISION PETITION FILED BY THE PETITIONER BEFORE 3RD
RESPONDENT.
P2(c): COPY OF REVISION PETITION FILED BY THE PETITIONER BEFORE 3RD
RESPONDENT.
P3: COPY OF DELAY PETITION FILED BY THE PETITIONER BEFORE 3RD
RESPONDENT.
P3(a):COPY OF DELAY PETITION FILED BY THE PETITIONER BEFORE 3RD
RESPONDENT.
P3(b):COPY OF DELAY PETITION FILED BY THE PETITIONER BEFORE 3RD
RESPONDENT.
P3(c):COPY OF DELAY PETITION FILED BY THE PETITIONER BEFORE 3RD
RESPONDENT.
P4: COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE 3RD
RESPONDENT.
P4(a):COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE
3RD RESPONDENT.
P4(b):COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE
3RD RESPONDENT.
P4(c):COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE
3RD RESPONDENT.
RESPONDENT'S EXHIBITS : NIL
\\ TRUE COPY \\
PA TO JUDGEs
jm/
A.K.JAYASANKARAN NAMBIAR, J.
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W.P.(C). No. 37175 of 2017 (V)
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Dated this the 20th day of November, 2017
JUDGMENT
Against Ext.P1 series of orders cancelling an assessment under Section 56 of the Kerala Value Added Tax Act, hereinafter referred to as the KVAT Act, the petitioner preferred Ext.P2 series of revisions and Ext.P4 series of stay petitions along with Ext.P3 series of delay condonation petitions before the 3rd respondent. It is the case of the petitioner that even before the consideration of the stay petition by the 3rd respondent, steps have been initiated for proceeding against the petitioner pursuant to Ext. P1 series of orders. It is stated by the learned counsel for the petitioner that the delay is only 46 days in filing the revision.
2. I have heard the learned counsel appearing for the petitioner as also the learned Government Pleader appearing for the respondents.
On a consideration of the facts and circumstances of the case and the submissions made across the bar, and taking note of the submission of the learned counsel for the petitioner that the delay is only of 46 days and finding that the explanation given by the -2- W.P.(C). No. 37175 of 2017 (V) learned counsel for the petitioner for the delay occasioned to be satisfactory, I condone the delay of 46 days in filing the revisions and dispose the writ petition with a direction to the 3rd respondent to consider and pass orders on Ext.P4 series of stay petition preferred by the petitioner before him, within a period of six weeks from the date of receipt of a copy of this judgment, after hearing the petitioner. Further proceedings pursuant to Ext.P1 series of orders shall be kept in abeyance till such time as the 3rd respondent passes orders as directed and communicates the same to the petitioner. The petitioner shall produce a copy of the writ petition together with a copy of this judgment before the 3rd respondent for further action.
Sd/-
A.K.JAYASANKARAN NAMBIAR JUDGE das/ 20.11.2017