M. MAHESH PROPRIETOR, M/s. UNIVERSAL PLYWOOD Versus THE STATE TAX OFFICER (FORMERLY COMMERCIAL TAX OFFICER) , STATE GOODS AND SERVICE TAX DEPARTMENT) , PERUMBAVOOR, THE ASSISTANT COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM AND THE ASSISTANT COMMISSIONER STATE GOODS & SERVICE TAX DEPARTMENT, MUVATTUPUZHA – 2018 (5) TMI 1612 – KERALA HIGH COURT – TMI – Condonation of delay in filing appeal – grievance of the petitioner in the writ petition concerns the delay on the part of the appellate authority in taking a decision on Exts.P3 and P4 appeals – Held that: – the writ petition is disposed of directing the appellate authority to pass orders on Exts.P5 and P6 applications preferred by the petitioner for condonation of delay i
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seeking orders to condone the delay in filing Exts.P3 and P4 appeals. Exts.P7 and P8 are the stay petitions preferred by the petitioner in Exts.P3 and P4 appeals. The grievance of the petitioner in the writ petition concerns the delay on the part of the appellate authority in taking a decision on Exts.P3 and P4 appeals. 2. Heard the learned counsel for the petitioner as also the learned Government Pleader. Having regard to the facts and circumstances of the case as also orders passed in similar cases, the writ petition is disposed of directing the appellate authority to pass orders on Exts.P5 and P6 applications preferred by the petitioner for condonation of delay in filing Exts.P3 and P4 appeals, within two months from the date of receipt
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