Wp(C)/33271/2018 Of Nitro Digital Controls v. Agricultural Income Tax And Commercial Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THURSDAY ,THE 11TH DAY OF OCTOBER 2018 / 19TH ASWINA,1940 WP(C).No. 33271 of 2018 PETITIONER/S: NITRO DIGITAL CONTROLSPULIMOTTIL HOUSE, MANNANCHERRY, PIN - 688 534,ALAPPUZHA DISTRICT (REPRESENTED BY SRI.V.GOPALAKRISHNA PILLAI, MANAGING PARTNER) BY ADVS.SRI.K.N.SREEKUMARANSRI.N.SANTHOSHKUMARSRI.P.J.ANILKUMAR (A-1768) RESPONDENT/S: 1AGRICULTURAL INCOME TAX AND COMMERCIAL TAX OFFICERSTATE GOODS AND SERVICES TAX DEPARTMENT, ALAPPUZHA - 688 001. 2DEPUTY COMMISSIONERAPPEALS, STATE GOODS AND SERVICES TAX DEPARTMENT, ALAPPUZHA 6880013DEPUTY TAHSILDAR (RR)AMBALAPUZHA TALUK, ALAPPUZHA 688001 OTHER PRESENT: GP. DR. THUSHARA JAMES W.P.(C). No. 33271 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 TaxAct, on the rolls of the 1[st] respondent, has been facing the assessment proceedings. It filed the Exts.P4 to P6 statutory appeals along withstay petitions, besides delay condonation petitions. The delay is saidto be one year and three 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 petitions, at the earliest and pass orders, possibly,within one month. Sd/- DAMA SESHADRI NAIDU JUDGE W.P.(C). No. 33271 of 2018 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER NO. 32041356873/2011-12 DATED 2.6.2017 ISSUED BY THE 1ST RESPONDENT32041356873/2011-12 DATED 2.6.2017 ISSUED BY THE 1ST RESPONDENT EXHIBIT P2 TRUE COPY OF THE ASSESSMENT ORDER NO. 32041356873/2012-13 DATED 25.3.2017 ISSUED BY THE 1ST RESPONDENT32041356873/2012-13 DATED 25.3.2017 ISSUED BY THE 1ST RESPONDENT EXHIBIT P3 TRUE COPY OF THE ASSESSMENT ORDER NO. 32041356873/2014-15 DATED 2.6.2017 ISSUED BY THE 1ST RESPONDENT32041356873/2014-15 DATED 2.6.2017 ISSUED BY THE 1ST RESPONDENT EXHIBIT P4TRUE COPY OF THE APPEAL MEMORANDUM FORTHE YEAR 2011-12 AGAINST EXT.P1 FILED BEFORE TE THE 2ND RESPONDENT ON 27.7.2018THE YEAR 2011-12 AGAINST EXT.P1 FILED BEFORE TE THE 2ND RESPONDENT ON 27.7.2018 EXHIBIT P4 A TRUE COPY OF THE APPLICATION FOR STAY FILED IN EXT. P4 APPEAL BEFORE THE 2NDRESPONDENT ON 27.7.2018FILED IN EXT. P4 APPEAL BEFORE THE 2NDRESPONDENT ON 27.7.2018 EXHIBIT P4 B TRUE COPY OF THE APPLICATION FOR DELAYFILED IN EXT. P4 APPEAL BEFORE THE 2NDRESPONDENT 5.10.2018FILED IN EXT. P4 APPEAL BEFORE THE 2NDRESPONDENT 5.10.2018 EXHIBIT P5 TRUE COPY OF THE APPEAL MEMORANDUM FORTHE YEAR 2012-13, AGAINST EXT.P2 FILEDBEFORE THE 2ND RESPONDENT ON 27.7.2018THE YEAR 2012-13, AGAINST EXT.P2 FILEDBEFORE THE 2ND RESPONDENT ON 27.7.2018 EXHIBIT P5 ATRUE COPY OF THE APPLICATION FOR STAY FILED IN EXT.P5 APPEAL BEFORE THE 2ND RESPONDENT ON 27.7.2018FILED IN EXT.P5 APPEAL BEFORE THE 2ND RESPONDENT ON 27.7.2018 EXHIBIT P5 B TRUE COPY OF THE APPLICATION FOR DELAYFILED IN EXT.P5 APPEAL BEFORE THE 2ND RESPONDENT ON 5.10.2018FILED IN EXT.P5 APPEAL BEFORE THE 2ND RESPONDENT ON 5.10.2018 W.P.(C). No. 33271 of 2018 EXHIBIT P6 EXHIBIT P6 A EXHIBIT P6 B EXHIBIT P7 EXHIBIT P8 TRUE COPY OF THE APPEAL MEMORANDUM FORTHE YEAR 2014-15 AGAINST EXT.P6 FILED BEFORE THE 2ND RESPONDENT ON 27.7.2018 TRUE COPY OF THE APPLICATION FOR STAY FILED IN EXT.P6 APPEAL BEFORE THE 2ND RESPONDENT ON 27.7.2018 TRUE COPY OF THE APPLICATION FOR DELAYFILED IN EXT.P6 APPEAL BEFORE THE 2ND RESPONDENT ON 5.10.2018 TRUE COPY OF THE DEMAND NOTICE IN MALAYALAM ALONG WITH TRUE TRANSLATION IN ENGLISH IN FORM I FORM I BEARING RRC NO. 2018/2198/04 DATED 17.3.2018 ISSUED BY THE 3RD RESPONDENT EXHIBIT P5 B TRUE COPY OF THE APPLICATION FOR DELAYFILED IN EXT.P5 APPEAL BEFORE THE 2ND RESPONDENT ON 5.10.2018FILED IN EXT.P5 APPEAL BEFORE THE 2ND RESPONDENT ON 5.10.2018 W.P.(C). No. 33271 of 2018 EXHIBIT P6 EXHIBIT P6 A EXHIBIT P6 B EXHIBIT P7 EXHIBIT P8 TRUE COPY OF THE APPEAL MEMORANDUM FORTHE YEAR 2014-15 AGAINST EXT.P6 FILED BEFORE THE 2ND RESPONDENT ON 27.7.2018 TRUE COPY OF THE APPLICATION FOR STAY FILED IN EXT.P6 APPEAL BEFORE THE 2ND RESPONDENT ON 27.7.2018 TRUE COPY OF THE APPLICATION FOR DELAYFILED IN EXT.P6 APPEAL BEFORE THE 2ND RESPONDENT ON 5.10.2018 TRUE COPY OF THE DEMAND NOTICE IN MALAYALAM ALONG WITH TRUE TRANSLATION IN ENGLISH IN FORM I FORM I BEARING RRC NO. 2018/2198/04 DATED 17.3.2018 ISSUED BY THE 3RD RESPONDENT TRUE COPY OF THE DEMAND NOTICE IN MALAYALAM ALONG WITH TRUE TRANSLATION IN ENGLISH IN FORM 1 NO. 2018/2670/04 DATED 10.5.2018 ISSUED BY THE 3RD RESPONDENT