The Kerala High Court directed the Joint Commissioner (Appeals) to dispose of the pending appeal filed by the petitioner within four months.
Direction to the 1st respondent to consider Ext.P2 appeal and finalise the same within four months.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
WEDNESDAY, THE 4TH DAY OF OCTOBER 2023 / 12TH ASWINA, 1945
WP(C) NO. 13590 OF 2023
PETITIONER:
SHASTHA ENTERPRISES
AGED 65 YEARS
DOOR NO. XXV2000, OPPOSITE VELLAYAPPANKAVU, AYATHIL
P.O,, KOLLAM - 691001, REPRESENTED BY ITS MANAGING
PARTNER, N. NANDAKUMAR, AGED 65 S/O, NANU, RESIDING AT
LAKSHMI BHAVAN, THAMARAKKULAM P.O, BEACH ROAD, KOLLAM,
PIN - 691001
BY ADVS.
SERGI JOSEPH THOMAS
S.AJAY KUMAR
RESPONDENTS:
1 JOINT COMMISSIONER (APPEALS), OFFICE OF THE JOINT COMMISSIONER (APPEALS), SGST DEPARTMENT, ASRAMOM, KOLLAM., PIN - 6910022 STATE TAX OFFICER (INTELLIGENCE) MOBILE SQUAD NO.VII, STATE GST DEPARTMENT, THIRUVANANTHAPURAM AT NEYYATTINKARA., PIN - 6951213 THE ASST. STATE TAX OFFICER (INTELLIGENCE) SURVEILLANCE SQUAD NO.1, STATE GOODS & SERVICE DEPT. KERALA, THIRUVANANTHAPURAM, PIN - 6950024 THE ASST. ENFORCEMENT OFFICER OFFICE OF THE ENFORCEMENT OFFICER, ENFORCEMENT SQUAD-1, NEYYATTINKARA, THIRUVANANTHAPURAM., PIN - 695129BY ADV GOVERNMENT PLEADER
ADV.RESHMITA RAMACHANDRAN-GP
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
04.10.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.13590 of 2023
2
JUDGMENT
Dated this the 4th day of October, 2023
1 . The present writ petition has been filed under Article 226 of the Constitution of India seeking a writ of Mandamus directing the 1 st respondent to pass order on Ext.P2 appeal filed by the petitioner expeditiously.
2 . Considering the prayer and facts of the case, the 1 st respondent is directed to consider Ext.P2 appeal and finalise the same, expeditiously, preferably within a period of four months.
3 . With aforesaid direction, the present writ
petition stands finally disposed of.
Sd/-
DINESH KUMAR SINGH JUDGE
AP
WPC No.13590 of 2023
3
APPENDIX OF WP(C) 13590/2023
PETITIONER EXHIBITSExhibit P1 |
TRUE COPY OF THE ORDER NO.SCN/SSII/168/22-23 DATED 28/12/2022 PASSED BY THE 2NDRESPONDENT |
|---|---|
Exhibit P2 |
TRUE COPY OF THE APPEAL ALONG WITH EXHIBITSFILED BY THE PETITIONER BEFORE THE 1STRESPONDENT |
Exhibit P3 |
TRUE COPY OF THE NOTICE OF HEARING DATED13/03/2023 ISSUED BY THE 4TH RESPONDENT INCONNECTION WITH SCN-206/2022-23/SS-1 |
Exhibit P4 |
TRUE COPY OF THE NOTICE OF HEARING DATED13/03/2023 ISSUED BY THE 4TH RESPONDENT INCONNECTION WITH SCN-207/2022-23/SS-1 |
Exhibit P5 |
TRUE COPY OF THE LETTER DATED 04/04/2023SUBMITTED BY THE PETITIONER BEFORE THE 4THRESPONDENT |
Exhibit P6 |
TRUE COPY OF THE SHOW CAUSE NOTICE NO.SCN/SSII/168/22-23 DATED NIL ISSUED U/S129(3) OF THE CGST ACT 2017 IN FORM GSTMOV-07 BY THE ASST. STATE TAX OFFICER(INTELLIGENCE), SURVEILLANCE SQUAD NO.II,STATE GOODS & SERVICE DEPT. KERALA,THIRUVANANTHAPURAM |
Exhibit P7 |
TRUE COPY OF THE SHOW CAUSE NOTICE NO.SCN206/22-23 DATED NIL ISSUED U/S 129(3) OFTHE CGST ACT 2017 IN FORM GST MOV-07 BY THE3RD RESPONDENT |
Exhibit P8 |
TRUE COPY OF THE SHOW CAUSE NOTICE NO.SCN207/22-23 DATED NIL ISSUED U/S 129(3) OFTHE CGST ACT 2017 IN FORM GST MOV-07 BY THE3RD RESPONDENT |
Exhibit P9 |
TRUE COPY OF THE ELECTRONIC CASH LEDGERFROM 01/03/2023 TO 11/03/2023 |
Exhibit P10 |
TRUE COPY OF THE EMAIL DATED 13/03/2023 |
Exhibit P11 |
TRUE COPY OF THE EMAIL DATED 20/03/2023 |
Exhibit P12 |
TRUE COPY OF THE EMAIL DATED 20/03/2023 |
1 issue framed by the court
Whether the appellant/joint commissioner should be directed to dispose of the pending appeal filed by the petitioner within a specified period.
SHASTHA ENTERPRISES
JOINT COMMISSIONER (APPEALS), OFFICE OF THE JOINT COMMISSIONER (APPEALS), SGST DEPARTMENT, ASRAMOM, KOLLAM.
STATE TAX OFFICER (INTELLIGENCE) MOBILE SQUAD NO.VII, STATE GST DEPARTMENT, THIRUVANANTHAPURAM AT NEYYATTINKARA.
THE ASST. STATE TAX OFFICER (INTELLIGENCE) SURVEILLANCE SQUAD NO.1, STATE GOODS & SERVICE DEPT. KERALA, THIRUVANANTHAPURAM.
THE ASST. ENFORCEMENT OFFICER OFFICE OF THE ENFORCEMENT OFFICER, ENFORCEMENT SQUAD-1, NEYYATTINKARA, THIRUVANANTHAPURAM.
DINESH KUMAR SINGH
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court