High CourtsSingle Bench

Pyramid Architects And Engineers vs State Tax Officer, Works Contract, State Gst Department, Palakkad. 678001

High Court Of Kerala · Decided on 30 May 2023 · Citation: (2023) 05 KL CK 0258

HON’BLE JUDGES
C.S Dias, J
RESULT
Disposed Of
CASE NUMBER
Writ Petition (C) No. 17313 Of 2023
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Judgment

8 paragraphs · 272 words

C.S.Dias, J

1.

The writ petition is filed to direct the third respondent to consider and dispose of Exts.P3 and P3(a) appeals, Exts.P4 and P4(a) petitions to condone the delay and Exts.P5 and P5(a) stay petitions, expeditiously.

2.

The petitioner’s case is that, aggrieved by Exts.P1 and P1(a) assessment orders in the years 2014-2015 and 2015-2016, the petitioner has preferred Exts.P3 and P3(a) appeal, respectively, before the third respondent. Along with the appeals, the petitioner has filed Exts.P4 and P4(a) delay petitions and Exts.P5 and P5(a) stay petitions as early as on 12.4.2023. However, the said petitions have not been considered. Hence, the writ petition.

3.

Heard; the learned counsel appearing for the petitioner and the learned Government Pleader appearing for the respondents.

4.

Having considered the fact that Exts.P4 and P4(a) delay petitions and Exts.P5 and P5(a) stay petitions are pending consideration before the third respondent since 12.4.2023, I deem it appropriate to dispose of the writ petition in the following manner:-

(i) The third respondent is directed to consider and dispose of Exts.P4 and P4(a) delay petitions and Exts.P5 and P5(a) stay petitions, in accordance with law and as expeditiously as possible, at any rate within a period of two months from the date of receipt of a certified copy of the judgment, after affording the petitioner an opportunity of being heard.

(ii) Needless to mention that, if the third respondent proposes to pass a conditional order of stay, he shall state the reasons for the same.

(iii) Until such time orders are passed on the above mentioned applications, all further proceedings pursuant to Exts.P6 and P6(a) shall stand deferred.