By Advs.sri.harisankar v. Menon Smt.meera V.menon Smt.k.krishna

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THURSDAY, THE 19TH DAY OF JULY 2018 / 28TH ASHADHA, 1940 WP(C).No. 24109 of 2018 PETITIONER BEENA THOMAS, PROPRIETRESS, M/S. TOUGHLITE PACKERS, RANNI, PATHANAMTHITTA DISTRICT. BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SMT.K.KRISHNA RESPONDENTS 1. THE AGRL. INCOME TAX & STATE TAX OFFICER, RANNI 689 672. 2. DY. COMMISSIONER(APPEALS) DEPARTMENT OF COMMERCIAL TAXES, PATHANAMTHITTA 689 645 BY GOVERNMENT PLEADER SMT.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19-07-2018,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: SD APPENDIX PETITIONER'S EXHIBITS EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12 THE YEAR 2011-12 EXHIBIT P1(A) COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13 THE YEAR 2012-13 EXHIBIT P1(B) COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14 THE YEAR 2013-14 EXHIBIT P1(C) COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 THE YEAR 2014-15 EXHIBIT P1(D) COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 THE YEAR 2015-16 EXHIBIT P1(E) COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 THE YEAR 2016-17 EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT 2011-12 THE 2ND RESPONDENT 2011-12 EXHIBIT P2(A) COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT 2012-13 THE 2ND RESPONDENT 2012-13 EXHIBIT P2(B) COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT 2013-14 THE 2ND RESPONDENT 2013-14 EXHIBIT P2(C) COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT 2014-15 THE 2ND RESPONDENT 2014-15 EXHIBIT P2(D) COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT 2015-16 THE 2ND RESPONDENT 2015-16 EXHIBIT P2(E) COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT 2016-17 THE 2ND RESPONDENT 2016-17 EXHIBIT P3 COPY OF DELAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT 2011-12 BEFORE THE 2ND RESPONDENT 2011-12 EXHIBIT P3(A) COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT-2012-13 THE 2ND RESPONDENT-2012-13 EXHIBIT P3(B) COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT 2013-14 THE 2ND RESPONDENT 2013-14 EXHIBIT P3(C) COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT 2014-15 THE 2ND RESPONDENT 2014-15 EXHIBIT P3(D) COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT 2015-16 THE 2ND RESPONDENT 2015-16 EXHIBIT P3(E) COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT 2016-17 THE 2ND RESPONDENT 2016-17 EXHIBIT P4 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT - 2011-12 RESPONDENT - 2011-12 EXHIBIT P4(A) COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT - 2012-13 RESPONDENT - 2012-13 EXHIBIT P4(B) COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT - 2013-14 RESPONDENT - 2013-14 EXHIBIT P4(C) COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT - 2014-15 RESPONDENT - 2014-15 EXHIBIT P4(D) COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT - 2015-16 RESPONDENT - 2015-16 EXHIBIT P4 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT - 2011-12 RESPONDENT - 2011-12 EXHIBIT P4(A) COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT - 2012-13 RESPONDENT - 2012-13 EXHIBIT P4(B) COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT - 2013-14 RESPONDENT - 2013-14 EXHIBIT P4(C) COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT - 2014-15 RESPONDENT - 2014-15 EXHIBIT P4(D) COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT - 2015-16 RESPONDENT - 2015-16 EXHIBIT P4(E) COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT - 2016-17 RESPONDENT - 2016-17 RESPONDENTS' EXHIBITS NIL // TRUE COPY // P.A. TO JUDGE SD DAMA SESHADRI NAIDU, J. ========================= W.P.(C) No.24109 of 2018 ========================= Dated this the 19[th] day of July 2018 JUDGMENT The petitioner, a registered dealer under the Kerala ValueAdded Tax Act, 2003 ('KVAT Act') on the rolls of the 1[st]respondent, questioned Exts.P1, P1(a), P1(b), P1(c), P1(d)and P1(e) orders before the 2[nd] respondent. The petitionerhas also filed stay petitions along with the appeal besidesdelay condonation petitions. The delay is said to be 20days, and the reason cited is misplacing of the originalassessment order. 2. Ventilating his grievance that the authorities are taking coercive steps before the appellate authority could consider the interlocutory applications, the petitioner has filed thiswrit petition.writ petition. 3. This Court, after hearing the learned counsel on either W.P.(C) No.24109 of 2018 side, disposes of this writ petition holding that the 2[nd] respondent will consider the interlocutory applications,including the delay condonation petitions and the staypetitions, at the earliest and pass orders, possibly, withinone month. 4. The respondent authority shall defer coercive steps until the 2[nd]respondent considers the interlocutory applications. Sd/- sd DAMA SESHADRI NAIDU JUDGE