Wp(C)/34129/2019 Of Kizhakkedathu Enterprises v. The Agricultural Income Tax And State Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 13TH DAY OF DECEMBER 2019 / 22ND AGRAHAYANA, 1941 WP(C).No.34129 OF 2019(M) PETITIONER/S: KIZHAKKEDATHU ENTERPRISESPAZHAVANGADI P O, RANNI, PATHANAMTHITTA DISTRICT, PIN-689673. REPRESENTED BY ITS PARTNER.MR. JUBI PHILIP BY ADV. SRI.BEJOY CHERIYAN RESPONDENT/S: 1THE AGRICULTURAL INCOME TAX AND STATE TAX OFFICERSTATE GOODS AND SERVICES TAX DEPARTMENT, RANNI, PATHANAMTHITTA DISTRICT, PIN-689645.STATE GOODS AND SERVICES TAX DEPARTMENT, RANNI, PATHANAMTHITTA DISTRICT, PIN-689645. 2THE ASSISTANT COMMISSIONER(APPEALS)STATE GOODS AND SERVICE TAX DEPARTMENT, CIVIL STATIONCOMPLEX, RANNI, PATHANAMTHITTA DISTRICT, PIN-689645.STATE GOODS AND SERVICE TAX DEPARTMENT, CIVIL STATIONCOMPLEX, RANNI, PATHANAMTHITTA DISTRICT, PIN-689645. GOVERNMENT PLEADER DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON13.12.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Against Ext.P3 modified assessment order under the Kerala Value AddedTax Act, the petitioner has preferred Ext.P4 appeal together with Ext.P6 delaycondonation application and Ext.P5 stay petition before the 2[nd] respondent. It isthe case of the petitioner that even prior to considering the stay petition, recoverysteps are taken by the respondents against the petitioner for recovery of theamounts confirmed by Ext.P3 modified assessment order. 2. I have heard the learned counsel appearing for the petitioner and alsothe learned Government Pleader appearing for the respondents. On a consideration of the facts and circumstances of the case as also thesubmissions made across the Bar, I dispose the writ petition with the followingdirections: 1. Taking note of the fact that the delay in approaching the 2[nd]respondent is only 39 days, I deem it appropriate to condonethe delay and direct the 2[nd] respondent to consider and passreasoned orders on Ext.P5 stay petition within a period of onemonth from the date of receipt of a copy of this judgment, afterhearing the petitioner. 2. Recovery steps for recovery of amounts confirmed againstthe petitioner by Ext.P3 modified assessment order shall bekept in abeyance till such time as orders are passed by the 2[nd]respondent as directed above and communicated to thepetitioner. sd 3. The petitioner shall produce a copy of the writ petitiontogether with a copy of this judgment, before the 2[nd]respondent, for further action. Sd/- A.K.JAYASANKARAN NAMBIARJUDGE APPENDIX PETITIONER'S/S EXHIBITS: sd