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SRI. A. DIVAKARAN vs. THE STATE TAX OFFICER (WORKS CONTRACT) , THE DEPUTY COMMISSIONER, STATE GST DEPARTMENT, MATTANCHERRY, THE DEPUTY COMMISSIONER (APPEALS) , STATE GST DEPARTMENT, THEVARA, ERNAKULAM AND THE ASSISTANT COMMISSIONER, STATE GST DEPARTMENT, MUVATTUPUZHA
(Kerala High Court)

Hon'ble Judges:

V.G.ARUN
Pet. Counsel
P.n.damodaran Namboodiri
Hrithwik D. Namboothiri
Res. Counsel
M.m Jasmine

Petitioner / Applicant

SRI. A. DIVAKARAN
Respondent THE STATE TAX OFFICER (WORKS CONTRACT) , THE DEPUTY COMMISSIONER, STATE GST DEPARTMENT, MATTANCHERRY, THE DEPUTY COMMISSIONER (APPEALS) , STATE GST DEPARTMENT, THEVARA, ERNAKULAM AND THE ASSISTANT COMMISSIONER, STATE GST DEPARTMENT, MUVATTUPUZHA
Court Kerala High Court
State

Kerala

Date Apr 26, 2019
Order No.

WP (C). No. 12617 of 2019

Citation

2019(4) TAXREPLY 2162
Original Order
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ORDER

The petitioner is a registered dealer on the rolls of the State Tax Officer (WC) State GST Department. The petitioner, being aggrieved by Exhibits- P1, P1A and P1B Assessment Orders for the years 2014-15, 2015-16 & 2016- 17, has filed Exhibits- P2, P2A and P2B appeals respectively. There is a delay of 39 days in filing the appeals and therefore, the petitioner has filed Exts P3,P3A and P3B petitions for condonation of delay in the respective appeals. The petitioner has also filed Exts P4, P4A and P4B stay petitions. This Writ Petition is filed apprehending that coercive steps for recovery of the amounts due under the assessment orders would be initiated during the pendency of the appeals. Since the petitioner failed to avail the statutory remedy against the assessment orders within time, it is for the appellate authority to consider the applications for condonation of delay and if satisfied with the explanation, to condone the delay and to thereupon consider the stay petition. ....

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