Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS MONDAY, THE 19TH DAY OF JUNE 2023 / 29TH JYAISHTA, 1945 WP(C) NO. 19794 OF 2023 PETITIONER:
K.J. JAGATH SIMHAN, AGED 32 YEARS PROPRIETOR, M/S. KONDAPURAM KALATHIL GAS AGENCIES, MELAMURI, PALAKKAD, PIN - 678006 BY ADVS.
HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA PARVATHY MENON RESPONDENTS:
1 THE STATE TAX OFFICER STATE GOODS AND SERVICE TAX DEPARTMENT, 1ST CIRCLE, PALAKKAD, PIN - 678001 2 THE DEPUTY COMMISSIONER (APPEALS) STATE GOODS & SERVICES TAX DEPARTMENT, PALAKKAD, PIN - 678001 3 THE DEPUTY COMMISSIONER OF STATE TAX (ARREAR RECOVERY) STATE GOODS & SERVICES TAX DEPARTMENT, PALAKKAD, PIN - 678001 4 THE COMMISSIONER OF STATE GST STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWERS, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM, PIN - 695001 5 STATE OF KERALA REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 SMT THUSHARA JAMES-SENIOR GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19.06.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C).NO. 19794 OF 2023 2 JUDGMENT Dated this the 19th day of June, 2023.
The writ petition is filed to direct the 2nd respondent to consider Ext.P6 request submitted by the petitioner.
2. The petitioner’s case is that he has filed an appeal before the 2nd respondent challenging Ext.P1 assessment order passed against him. However, the appellate authority has rejected the appeal on the ground that the petitioner had failed to pay the requisite fee under the Kerala Legal Benefit Fund (in short, 'KLBF'). This Court had upheld assessment orders similar to Ext.P1 by the judgment in W.A.No.
1035/2019. The petitioner has learnt that challenging the above judgment a special leave petition is now filed before the Honorable Supreme Court and Ext.P3 stay order has been passed. Therefore, the petitioner
W.P.(C).NO. 19794 OF 2023 3 filed W.P(C).No.3330/2023 challenging Ext.P1 order before this Court, which was dismissed by Ext.P4 judgment. Aggrieved by Ext.P4 judgment, the petitioner preferred W.A.No.548/2023, which was disposed of by Ext.P5 judgment, holding that if the petitioner cures the defect by paying the KLBF within a period of three weeks, the appellate authority shall treat the appeal to be filed in accordance with law and then consider the appeal on its merits. On the strength of Ext.P5 judgment, the petitioner has paid Rs.5,096/- towards the KLBF and by Ext.P6 letter has requested the appellate authority to admit the appeal.
However, the 2nd respondent is refusing to consider Ext.P6 letter. Hence, the writ petition.
3. Heard; Sri. Harisankar V. Menon the learned Counsel for the petitioner and Smt. Thushara James, the learned Senior Government Pleader for
W.P.(C).NO. 19794 OF 2023 4 respondents.
4. Petitioner's case is that he had challenged Ext.P1 assessment order before the 2nd respondent by preferring an appeal. However, the appeal was rejected on the ground that the petitioner had failed to pay 1% towards the KLBF. Subsequently, by Ext.P6 judgment, this Court has permitted the petitioner to remit the KLBF, and the same has been paid.
Thereafter, the petitioner has submitted Ext.P6 request on 14.04.2022, but the 2nd respondent is not considering the request.
5. Having considered the pleadings and materials on record and taking note of the law laid down by the Division Bench of this Court in Ext.P5 judgment, I am definitely of the view that 2nd respondent is to be directed to consider and dispose of Ext.P6 request, after taking note of the directions
W.P.(C).NO. 19794 OF 2023 5 passed in Ext.P5 judgment.
Resultantly, I order the writ petition as follows;
(i) The 2nd respondent is directed to consider and dispose of Ext.P6 request, in accordance with law and as expeditiously as possible, at any rate, within one month from the date of receipt of certified copy of this judgment, after affording the petitioner an opportunity of being heard.
(ii) Until such time orders are passed on Ext.P6, all further coercive proceedings pursuant to Ext.P7 shall stand deferred.
Sd/- rps/ C.S.DIAS, JUDGE
W.P.(C).NO. 19794 OF 2023 6 APPENDIX OF WP(C) 19794/2023 PETITIONER EXHIBITS Exhibit P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 DTD. 30- 12-2017 Exhibit P2 COPY OF APPELLATE ORDER ISSUED BY THE 2ND RESPONDENT DTD. 30-06-2022 Exhibit P3 COPY OF ORDER IN APPEAL (C) NO. 640/23 OF THE HON'BLE SUPREME COURT DTD. 16-01- 2023 Exhibit P4 COPY OF ORDER IN WPC NO. 3330/23 OF THIS HON'BLE COURT DTD. 06-02-2023 Exhibit P5 COPY OF JUDGMENT IN WA NO. 548/23 OF THIS HON'BLE COURT DTD. 24-03-2023 Exhibit P6 COPY OF LETTER ISSUED BY THE PETITIONER'S CHARTERED ACCOUNTANT TO THE JOINT COPMMISSIONER (APPEALS) DTD. 14-04-2022 Exhibit P7 COPY OF LETTER ISSUED BY THE 3RD RESPONDENT DTD. 25-04-2023