2020 (10) TMI 429

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....nts : By Government Pleader Dr. Thushara James JUDGMENT The petitioner has approached this Court aggrieved by Ext.P2 order passed by the 1st respondent, rejecting an application preferred by him for condonation of delay in filing returns wherein he had raised the claim for input tax credit. It is seen from Ext.P2 order of the respondents that the refusal to consider the delay condonation applica....

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....as to keep the issue of belated filing of return and condonation thereof alive. The petitioner has accordingly prefered Ext.P5 appeal before the Joint Commissioner [Appeals], Ernakulam, who is suo motu impleaded as the additional 3rd respondent in the Writ Petition. 4. Taking note of the above situation and finding that if the 1st respondent considers the delay condonation application and finds v....