K.Mani vs. The State Tax Officer (Ib)
Held
The High Court held that the impugned penalty orders were appealable under Section 55 of the KVAT Act, 2003. The petitioner was relegated to avail the remedy of appeal, with the period spent in the High Court being excluded for limitation purposes, and all pleas raised in the writ petition could be presented in the appeal.
Facts
The petitioner challenged penalty orders for the assessment years 2008-2009 and 2009-2010, issued by the State Tax Officer. These orders were passed after a previous revision where the Revisional Court had directed the Assessing Officer to consider certain aspects.
Key Issues
Whether a writ petition challenging penalty orders should be entertained when an alternative remedy of appeal is available under the KVAT Act, and how to treat the period spent in High Court litigation for appeal limitation.
Sections Cited
Section 55 of the KVAT Act, 2003
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
JUDGMENT Concededly, order of penalty Exts.P3 and P3(a) for the assessment year 2008-2009 and 2009-2010 respectively are appealable under Section 55 of the KVAT Act, 2003. Learned counsel for the petitioner submits that against the previous penalty order, revision was preferred and Revisional Court directed the Assessing Officer to consider certain aspects which have not been taken into consideration.
This Court had admitted the writ petition on 11.04.20
The judgment continues below.
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