Wp(C)/33257/2018 Of Manu Traders v. Agricultural Income Tax And Commercial Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THURSDAY ,THE 11TH DAY OF OCTOBER 2018 / 19TH ASWINA,1940 WP(C).No. 33257 of 2018 PETITIONER/S: MANU TRADERSPULIMOTTIL HOUSE, MANNANCHERRY, PIN 688538. ALAPPUZHA DISTRICT,(REPRESENTED BY SMT. RAJALAKSHMI P. PROPRIETOR) BY ADVS.SRI.K.N.SREEKUMARANSRI.N.SANTHOSHKUMARSRI.P.J.ANILKUMAR (A-1768) RESPONDENT/S: 1AGRICULTURAL INCOME TAX AND COMMERCIAL TAX OFFICERSTATE GOODS AND SERVICE TAX DEPARTMENT, ALAPPUZHA 688001 2DEPUTY COMMISSIONER(APPEALS),STATE GOODS SERVICE TAX DEPARTMENT, ALAPPUZHA-688001. 3DEPUTY TAHSILDAR(PR),AMBALAPUZHA TALUK, ALAPPUZHA-688001. OTHER PRESENT: GP. DR. THUSHARA JAMES W.P.(C). No. 33257 of 2018 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11.10.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT The petitioner, an assessee under the Kerala Value Added Tax Act, on the rolls of the 1[st] respondent, has been facing the assessmentproceedings. It filed the Exts.P5 to P7 statutory appeals along withstay petitions, besides delay condonation petitions. The delay is saidto be one year and eight months. The petitioner complains thatbefore the appellate forum could consider his interlocutoryapplications, the respondent authority is taking coercive steps. 2.This Court, after hearing the learned counsel on eitherside, disposes of this writ petition holding that the 2[nd] respondentmay consider the interlocutory applications, including the delaycondonation petition, at the earliest and pass orders, possibly, withinone month. Sd/- DAMA SESHADRI NAIDU JUDGE W.P.(C). No. 33257 of 2018 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER NO.32041355714/2010-11 DATED 30.03.2016 ISSUED BY THE 1ST RESPONDENT.NO.32041355714/2010-11 DATED 30.03.2016 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2 TRUE COPY OF THE ASSESSMENT ORDER NO.32041355714/2012-13 DATED 25/01/2017 ISSUED BY THE 1ST RESPONDENT.NO.32041355714/2012-13 DATED 25/01/2017 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P3 TRUE COPY OF THE ASSESSMENT ORDER NO.32041355714/2013-14 DATED 25.09/2016 ISSUED BY THE 1ST RESPONDENT.NO.32041355714/2013-14 DATED 25.09/2016 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P4 TRUE COPY OF THE ASSESSMENT ORDER NO.32041355714/2014-15 DATED 31/05/2017 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P5 TRUE COPY OF THE APPEAL MEMORANDUM FORTHE YEAR 2010-11 AGAINST EXT.P1 FILED BEFORE THE 2ND RESPONDENT ON 27/07/2018. EXHIBIT P5 A TRUE COPY OF THE APPLICATION FOR STAY FILED IN EXT.P5 APPEAL BEFORE THE 2ND RESPONDENT ON 27/07/2018. EXHIBIT P5 BTRUE COPY OF THE APPLICATION FOR DELAYFILED IN EXT-05 APPEAL BEFORE ETHE 2NDRESPONDENT ON 05/10/2018. EXHIBIT P6 TRUE COPY OF THE APPEAL MEMORANDUM FORTHE YEAR 2012-13 AGAINST EXT.P2 FILED BEFORE THE 2ND RESPONDENT ON 27/07/2018. W.P.(C). No. 33257 of 2018 -4- EXHIBIT P6 ATRUE COPY OF THE APPLICATION FOR STAY FILED IN EXT.P6 APPEAL BEFORE THE 2ND RESPONDENT ON 27/07/2018.FILED IN EXT.P6 APPEAL BEFORE THE 2ND RESPONDENT ON 27/07/2018. EXHIBIT P6 BTRUE COPY OF THE APPLICATION FOR DELAYFILED IN EXT.P6 APPEAL BEFORE THE 2ND RESPONDENT ON 05/10/2018. EXHIBIT P7TRUE COPY OF THE APPEAL MEMORANDUM FORTHE YEAR 2013-14 AGAINST EXT.P3 FILED BEFORE TEH 2ND RESPONDENT ON 27/07/2018.THE YEAR 2013-14 AGAINST EXT.P3 FILED BEFORE TEH 2ND RESPONDENT ON 27/07/2018. EXHIBIT P7 A TRUE COPY OF THE APPLICATION FOR STAY FILED IN EXT.P7 APPEAL BEFORE THE 2ND RESPONDENT ON 27/07/2018.FILED IN EXT.P7 APPEAL BEFORE THE 2ND RESPONDENT ON 27/07/2018. EXHIBIT P7 B TRUE COPY OF THE APPLICATION FOR DELAYFILED IN EXT.P7 APPEAL BEFORE THE 2ND RESPONDENT ON 05/10/2018. EXHIBIT P8 TRUE COPY OF THE APPEAL MEMOERANDUM FOR THE YEAR 2014-15 AGAINST EXT.P3 FILED BEFORE THE 2ND RESPONDENT ON 27/07/2018. EXHIBIT P8 A TRUE COPY OF THE APPLICATION FOR STAY FILED IN EXT.P8 APPEAL BEFORE THE 2ND RESPONDENT ON 27/07/2018. EXHIBIT P8 B EXHIBIT P7TRUE COPY OF THE APPEAL MEMORANDUM FORTHE YEAR 2013-14 AGAINST EXT.P3 FILED BEFORE TEH 2ND RESPONDENT ON 27/07/2018.THE YEAR 2013-14 AGAINST EXT.P3 FILED BEFORE TEH 2ND RESPONDENT ON 27/07/2018. EXHIBIT P7 A TRUE COPY OF THE APPLICATION FOR STAY FILED IN EXT.P7 APPEAL BEFORE THE 2ND RESPONDENT ON 27/07/2018.FILED IN EXT.P7 APPEAL BEFORE THE 2ND RESPONDENT ON 27/07/2018. EXHIBIT P7 B TRUE COPY OF THE APPLICATION FOR DELAYFILED IN EXT.P7 APPEAL BEFORE THE 2ND RESPONDENT ON 05/10/2018. EXHIBIT P8 TRUE COPY OF THE APPEAL MEMOERANDUM FOR THE YEAR 2014-15 AGAINST EXT.P3 FILED BEFORE THE 2ND RESPONDENT ON 27/07/2018. EXHIBIT P8 A TRUE COPY OF THE APPLICATION FOR STAY FILED IN EXT.P8 APPEAL BEFORE THE 2ND RESPONDENT ON 27/07/2018. EXHIBIT P8 B TRUE COPY OF THE APPLICATION FOR DELAYFILED IN EXT.P8 APPEAL BEFORE THE 2ND RESPONDENT ON 05/10/2018.FILED IN EXT.P8 APPEAL BEFORE THE 2ND RESPONDENT ON 05/10/2018. EXHIBIT P9 TRUE COPY OF THE DEMAND NOTICE IN MALAYALAM ALONG WITH TRUE TRANSLATION IN ENGLISH IN FORM 1 FORM 1 BEARING RRC NO.2018/2674/04 DATED 10/05/2018 ISSUED BY THE 3RD RESPONDENT. W.P.(C). No. 33257 of 2018 EXHIBIT P10 TRUE COPY OF THE DEMAND NOTICE IN MALAYALAM ALONG WITH TRUE TRANSLATION IN ENGLISH IN FORM 1 NO.2018/2684/04 DATED 10/05/2018 ISSUED BY THE 3RD RESPONDENT.