Wp(C)/7075/2023 Of Sri M.a.ashraf v. The Agri. Income Tax Officer & State Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI THURSDAY, THE 2 DAY OF MARCH 2023 / 11TH PHALGUNA, 1944WP(C) NO. 7075 OF 2023 PETITIONER: SRI M.A.ASHRAF, PROPRIETORM/ S.SHANGRI-LA TRADING AND MARKETING, KAIPARAMBU, THRISSUR - 680546 BY ADVS. P.N.DAMODARAN NAMBOODIRIHRITHWIK D. NAMBOOTHIRI RESPONDENTS: 1THE AGRI. INCOME TAX OFFICER & STATE TAX OFFICERSTATE GOODS AND SERVICE TAX DEPT. POOTHOLE, THRISSUR .,PIN - 680004STATE GOODS AND SERVICE TAX DEPT. POOTHOLE, THRISSUR .,PIN - 680004 3THE DEPUTY COMMISSIONERSTATE GOODS AND SERVICE TALX DEPT. POOTHOLE, THRISSUR - 680004STATE GOODS AND SERVICE TALX DEPT. POOTHOLE, THRISSUR - 680004 DR. THUSHARA JAMES, SR.GP. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02.03.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 7075 OF 2023 2 T.R. RAVI, J. -------------------------------------------- W.P.(C).No.7075 of 2023 --------------------------------------------Dated this the 2[nd] day of March, 2023 JUDGMENT Admit. Government Pleader takes notice for the respondents. The limited prayer in the writ petition is for a direction to the2[nd]respondent to consider Ext.P2 appeal filed against Ext.P1assessment order and Exts.P3 and P4 delay petition and stay petition.There is also a prayer to stay all recovery steps pursuant to Ext.P1. In view of the limited prayer made in the writ petition, there willbe a direction to the 2[nd] respondent to take up Ext.P3 petition forcondoning the delay and pass orders. On condoning the delay, Ext.P4application for stay filed along with Ext.P2 appeal shall be taken upfor consideration and the stay petition shall be disposed of within twomonths. The coercive steps for recovery pursuant to Ext.P1 shall bekept in abeyance till disposal of Exts.P3 and P4. Sd/- T.R.RAVIJUDGE WP(C) NO. 7075 OF 2023 3 APPENDIX OF WP(C) 7075/2023 PETITIONER EXHIBITS Exhibit- P 1TRUE COPY OF THE ASSESSMENT ORDER NO.32080723604/2012-13 DATED 31.07.2018 FOR THE YEAR 2013-14 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. Exhibit - P 2TRUE COPY OF THE 1ST APPEAL DATED 21.02.2023 FOR THE YEAR 2012-13 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT Exhibit -P 3TRUE COPY OF THE DELAY CONDONATION PETITION DATED 21.02.2023 FOR THE YEAR 2012-13 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT Exhibit- P 4 TRUE COPY OF THE STAY PETITION DATED 21.02.2023 FOR THE YEAR 2012-13 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.