Kerala High Court
Shriram Epc Limited vs The Deputy Commissioner (Appeals) on 20 December, 2019
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
FRIDAY, THE 20TH DAY OF DECEMBER 2019 / 29TH AGRAHAYANA, 1941
WP(C).No.35211 OF 2019(B)
PETITIONER/S:
SHRIRAM EPC LIMITED,
39/3223, VRM ROAD, RAVIPURAM, KOCHI, REPRESENTED BY
ITS AUTORIZED SIGNATORY MR.M.C.PRAKASH.
BY ADVS.
SRI.A.KUMAR
SRI.P.J.ANILKUMAR
SMT.G.MINI(1748)
SRI.P.S.SREE PRASAD
SHRI.ABRAHAM JOB
SRI.AJAY V.ANAND
RESPONDENT/S:
1 THE DEPUTY COMMISSIONER (APPEALS),
COMMERCIAL TAXES DEPARTMENT, ERNAKULAM, KOCHI - 682
018.
2 THE ASSISTANT COMMISSIONER (WORKS CONTRACT),
STATE GOODS AND SERVICE TAX DEPARTMENT, ERNAKULAM,
KOCHI -682 018.
3 STATE TAX OFFICER (IB),
STATE GOODS AND SERVICE TAX DEPARTMENT, KOTTAYAM -
686 002.
GOVT.PLEADER SMT.MM JASMINE
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
20.12.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C).No.35211/19 2
JUDGMENT
Against Ext.P1 series of penalty orders for various assessment years under the Kerala Value Added Tax Act , the petitioner has preferred Ext.P2 series of appeals, Ext.P3 series of stay petitions and Ext.P4 series of delay condonation petitions before the 1st respondent. It is the case of the petitioner that even prior to considering the stay petitions, recovery steps are taken by the respondents against the petitioner for recovery of the amounts confirmed by Ext.P1 series of penalty orders.
2. I have heard the learned counsel appearing for the petitioner and also the learned Government Pleader appearing for the respondents.
Taking note of the fact that the delay occasioned in filing the appeals before the 1st respondent is only 52 days, I deem it appropriate to condone the same and direct the 1st respondent to consider and pass reasoned orders on Ext.P4 series of stay petitions within a period of one month from the date of receipt of a copy of this judgment, after hearing the petitioner. Recovery steps for recovery of amounts confirmed against the petitioner by Ext.P1 series of penalty orders shall be kept in abeyance till such time as orders are W.P.(C).No.35211/19 3 passed by the 1st respondent as directed above and communicated to the petitioner. The petitioner shall produce a copy of the writ petition together with a copy of this judgment, before the 1st respondent, for further action.
Sd/-
A.K.JAYASANKARAN NAMBIAR
JUDGE
okb
//True copy// P.S. to Judge
W.P.(C).No.35211/19 4
APPENDIX
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE PENALTY ORDER FOR
ASSESSMENT YEAR 2013-14 DATED 20/06/2019. EXHIBIT P1 A TRUE COPY OF THE PENALTY ORDER FOR ASSESSMENT YEAR 2014-15 DATED 20/06/2019. EXHIBIT P1 B TRUE COPY OF THE PENALTY ORDER FOR ASSESSMENT YEAR 2015-16 DATED 18/07/2019. EXHIBIT P1 C TRUE COPY OF THE PENALTY ORDER FOR ASSESSMENT YEAR 2016-17 DATED 18/07/2019. EXHIBIT P2 TRUE COPY OF THE MEMORANDUM OF APPEAL FOR AY 2013-14.
EXHIBIT P2 A TRUE COPY OF THE MEMORANDUM OF APPEAL FOR AY 2014-15.
EXHIBIT P2 B TRUE COPY OF THE MEMORANDUM OF APPEAL FOR AY 2015-16.
EXHIBIT P2 C TRUE COPY OF THE MEMORANDUM OF APPEAL FOR AY 2016-17.
EXHIBIT P3 TRUE COPY OF THE APPLICATION FOR STAY FOR AY 2013-14.
EXHIBIT P3 A TRUE COPY OF THE APPLICATION FOR STAY FOR AY 2014-15.
EXHIBIT P3 B TRUE COPY OF THE APPLICATION FOR STAY FOR AY 2015-16.
EXHIBIT P3 C TRUE COPY OF THE APPLICATION FOR STAY FOR AY 2016-17.
EXHIBIT P4 TRUE COPY OF THE APPLICATION TO CONDONE DELAY FOR AY 2013-14.
W.P.(C).No.35211/19 5EXHIBIT P4 A TRUE COPY OF THE APPLICATION TO CONDONE DELAY FOR AY 2014-15.
EXHIBIT P4 B TRUE COPY OF THE APPLICATION TO CONDONE DELAY FOR AY 2015-16.
EXHIBIT P4 C TRUE COPY OF THE APPLICATION TO CONDONE DELAY FOR AY 2016-17.