Wp(C)/33287/2018 Of Nitro Home Essentials (India) Pvt Ltd 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. 33287 of 2018 PETITIONER/S: NITRO HOME ESSENTIALS (INDIA) PVT LTD.PULIMOTTIL HOUSE, MANNANCHERRY, PIN-688538, ALAPPUZHA DISTRICT (REPRESENTED BY SRI.MANUMOHAN G., MANAGING DIRECTOR) 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 688001.2DEPUTY COMMISSIONER (APPEALS)STATE GOODS AND SERVICES TAX DEPARTMENT, ALAPPUZHA 688001.3DEPUTY TAHSILDAR (RR)AMBALAPUZHA (RR), AMBALAPUZHA TALUK, ALAPPUZHA - 688 001. OTHER PRESENT: GP. DR. THUSHARA JAMES W.P.(C). No. 33287 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 assessment proceedings. It filed the Exts.P6 to P10 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 petition, at the earliest and pass orders, possibly, withinone month. Sd/- DAMA SESHADRI NAIDU JUDGE W.P.(C). No. 33287 of 2018 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER NO. 32041361013/2011-12 DATED 31.05.2017 ISSUED BY THE IST RESPONDENT.32041361013/2011-12 DATED 31.05.2017 ISSUED BY THE IST RESPONDENT. EXHIBIT P2 TRUE COPY OF THE ASSESSMENT ORDER NO. 32041361013/2013-14 DATED 24.03.2017 ISSUED BY THE IST RESPONDENT.32041361013/2013-14 DATED 24.03.2017 ISSUED BY THE IST RESPONDENT. EXHIBIT P3TRUE COPY OF THE ASSESSMENT ORDER NO. 32041361013/204-15 DATED 02.06.2017 ISSUED BY THE IST RESPONDENT.32041361013/204-15 DATED 02.06.2017 ISSUED BY THE IST RESPONDENT. EXHIBIT P4TRUE COPY OF THE ASSESSMENT ORDER NO. 32041361013/2015-16 DATED 02.06.2017 ISSUED BY THE IST RESPONDENT.32041361013/2015-16 DATED 02.06.2017 ISSUED BY THE IST RESPONDENT. EXHIBIT P5 TRUE COPY OF THE ASSESSMENT ORDER NO. 32041361013/2016-17 DATED 31.05.2017 ISSUED BY THE IST RESPONDENT.32041361013/2016-17 DATED 31.05.2017 ISSUED BY THE IST RESPONDENT. EXHIBIT P6 TRUE COPY OF THE APPEAL MEMORANDUM FORTHE YEAR 2011-12 AGAINST EXT-P1 FILED BEFORE THE 2ND RESPONDENT ON 27.07.2018.THE YEAR 2011-12 AGAINST EXT-P1 FILED BEFORE THE 2ND RESPONDENT ON 27.07.2018. EXHIBIT P6 A TRUE COPY OF THE APPLICATION FOR STAY FILED IN EXT. P6 APPEAL BEFORE THE 2NDRESPONDENT ON 27.07/.2018.FILED IN EXT. P6 APPEAL BEFORE THE 2NDRESPONDENT ON 27.07/.2018. EXHIBIT P6 BTRUE COPY OF THE APPLICATION FOR DELAYFILED IN EXT. P6 APPEAL BEFORE THE 2NDRESPONDENT ON 05.10.2018.FILED IN EXT. P6 APPEAL BEFORE THE 2NDRESPONDENT ON 05.10.2018. EXHIBIT P7 TRUE COPY OF THE APPEAL MEMORANDUM FORTHE YEAR 2013-14 AGAINST EXT -P2 FILEDBEFORE THE 2ND RESPONDENT ON 27.07.2018. W.P.(C). No. 33287 of 2018 EXHIBIT P7 ATRUE 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 BTRUE COPY OF THE APPLICATION FOR DELAYFILED IN EXT-P7 APPEAL BEFORE THE 2ND RESPONDENT ON 05.10.2018.FILED IN EXT-P7 APPEAL BEFORE THE 2ND RESPONDENT ON 05.10.2018. EXHIBIT P8TRUE COPY OF THE APPEAL MEMORANDUM FORTHE YEAR 2014-15 AGAINST EXT-P3 FILED BEFORE THE 2ND RESPONDENT ON 27.07.2018.THE YEAR 2014-15 AGAINST EXT-P3 FILED BEFORE THE 2ND RESPONDENT ON 27.07.2018. EXHIBIT P7 TRUE COPY OF THE APPEAL MEMORANDUM FORTHE YEAR 2013-14 AGAINST EXT -P2 FILEDBEFORE THE 2ND RESPONDENT ON 27.07.2018. W.P.(C). No. 33287 of 2018 EXHIBIT P7 ATRUE 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 BTRUE COPY OF THE APPLICATION FOR DELAYFILED IN EXT-P7 APPEAL BEFORE THE 2ND RESPONDENT ON 05.10.2018.FILED IN EXT-P7 APPEAL BEFORE THE 2ND RESPONDENT ON 05.10.2018. EXHIBIT P8TRUE COPY OF THE APPEAL MEMORANDUM FORTHE YEAR 2014-15 AGAINST EXT-P3 FILED BEFORE THE 2ND RESPONDENT ON 27.07.2018.THE YEAR 2014-15 AGAINST EXT-P3 FILED BEFORE THE 2ND RESPONDENT ON 27.07.2018. EXHIBIT P8 ATRUE COPY OF THE APPLICATION FOR STAY FILED IN EXT-P8 APPEAL BEFORE THE 2ND RESPONDENT ON 27.07.2018FILED IN EXT-P8 APPEAL BEFORE THE 2ND RESPONDENT ON 27.07.2018 EXHIBIT P8 BTRUE 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 P9TRUE COPY OF THE APPEAL MEMORANDUM FORTHE YEAR 2015-16 AGAINST EXT-P4 FILED BEFORE THE 2ND RESPONDENT ON 27.07.2018.THE YEAR 2015-16 AGAINST EXT-P4 FILED BEFORE THE 2ND RESPONDENT ON 27.07.2018. EXHIBIT P9 A TRUE COPY OF THE APPLICATION FOR STAY FILED IN EXT-P7 APPEAL BEFORE THE 2ND RESPONDENT ON 27.07.2018FILED IN EXT-P7 APPEAL BEFORE THE 2ND RESPONDENT ON 27.07.2018 EXHIBIT P9 BTRUE COPY OF THE APPLICATION FOR DELAYFILED IN EXT-P7 APPEAL BEFORE THE 2ND RESPONDENT ON 05.10.2018.FILED IN EXT-P7 APPEAL BEFORE THE 2ND RESPONDENT ON 05.10.2018. EXHIBIT P10TRUE COPY OF THE APPEAL MEMORANDUM FORTHE YEAR 2016-17 AGAINST EXT-P5 FILED BEFORE THE 2ND RESPONDENT ON 27.07.2018.THE YEAR 2016-17 AGAINST EXT-P5 FILED BEFORE THE 2ND RESPONDENT ON 27.07.2018. EXHIBIT P10 ATRUE COPY OF THE APPLICATION FOR STAY FILED IN EXT-P10 APPEAL BEFORE THE 2NDRESPONDENT ON 27.07.2018FILED IN EXT-P10 APPEAL BEFORE THE 2NDRESPONDENT ON 27.07.2018 W.P.(C). No. 33287 of 2018 EXHIBIT P10 B TRUE COPY OF THE APPLICATION FOR DELAYFILED IN EXT-P10 APPEAL BEFORE THE 2NDRESPONDENT ON 08.10.2018. EXHIBIT P11 TRUE COPY OF THE DEMAND NOTICE IN MALAYALAM ALONG WITH TRUE TRANSLATION IN ENGLISH IN FORM 1 FORM 1 BEARING RRC NO. 2018/2194/04 DATED 17.03.2018 ISSUED BY THE 3RD RESPONDENT. EXHIBIT P12TRUE COPY OF THE DEMAND NOTICE IN MALAYALAM ALONG WITH TRUE TRANSLATION IN ENGLISH IN FORM 1 NO. 2018/2195/04 DATED 17.03.2018 ISSUED BY THE 3RD RESPONDENT. EXHIBIT P13 TRUE COPY OF THE DEMAND NOTICE IN MALAYALAM ALONG WITH TRUE TRANSLATION IN ENGLISH IN FORM 1 NO. 2018/2196/04 DATED 17.03.2018 ISSUED BY THE 3RD RESPONDENT. EXHIBIT P14 TRUE COPY OF THE DEMAND NOTICE IN MALAYALAM ALONG WITH TRUE TRANSLATION IN ENGLISH IN FORM 1 NO. 2018/2197/04 DATED 17.03.2018 ISSUED BY THE 3RD RESPONDENT.