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
VAT and Sales Tax
2018 (5) TMI 1612 – KERALA HIGH COURT – TMI
KERALA HIGH COURT – HC
Dated:- 23-5-2018
W.P.(C).No.16625 of 2018
CST, VAT & Sales Tax
MR. P. B. SURESH KUMAR, J.
\nFor The Petitioner : Sri. N. Muraleedharan Nair And Smt. K. Hymavathy
\nFor The Respondent : Sri. V. K. Shamsudeen (SR. GP) And MR. Sri. V. K. Shamsudheen
\nJUDGMENT
\nPetitioner is a registered dealer under the Central Sales Tax<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Pleader. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" 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, MUVATTUPUZHAVAT and Sales Tax2018 (5) TMI 1612 – KERALA HIGH COURT – TMIKERALA HIGH … Continue reading “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”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-11950","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/11950","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=11950"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/11950\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=11950"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=11950"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=11950"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nHaving 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 of a copy of this judgment. Needless to say that if the delay in filing the appeals is condoned, Exts.P7 and P8 applications preferred by the petitioner for stay shall also be considered by the appellate authority within the aforesaid time. Needless also to say that until orders are passed as directed above in the applications for condoning the delay in filing the appeals or applications for stay<\/p>\n
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