R.Rajesh Kumar vs. The State Tax Officer (Investigation Branch)
Held
The Court held that the amendment mandating 1% court fee, being prospective, did not apply to the assessment year 2013-14. It directed the petitioner to remit 0.5% of the disputed tax to the Kerala Legal Benefit Fund and furnish a personal bond for the balance, after which the appeal should be numbered and heard on merits.
Facts
The petitioner, an assessee under the Kerala Value Added Tax Act, 2003, filed an appeal against an assessment order for 2013-14. The appellate authority issued a defect notice, demanding 1% of the disputed tax as court fee to the Kerala Legal Benefit Fund, which the petitioner argued should be 0.5%.
Key Issues
Whether the 1% court fee mandated by an amendment dated 07.04.2016 for appeals to the Kerala Legal Benefit Fund applies retrospectively to assessment years prior to the amendment.
AI-generated summary — verify with the full judgment below
WP(C) NO. 28009 OF 2019 1 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS FRIDAY, THE 17TH DAY OF SEPTEMBER 2021 / 26TH BHADRA, 1943 WP(C) NO. 28009 OF 2019 PETITIONER: R.RAJESH KUMAR AGED 40 YEARS S/O. A.K.RAJAMANIKKAN, PROPRIETOR, M/S. A.K.R. TRADERS, OLIPPARA, KAIRADY, PALAKKAD. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE STATE TAX OFFICER (INVESTIGATION BRANCH) STATE GST DEPARTMENT, PALAKKAD-678 001. 2 THE DEPUTYC OMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD-678 001. 3 STATE OF KERALA REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIATE, THIRUVANANTHAPURAM-695 001. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17.09.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 28009 OF 2019 2
BECHU KURIAN THOMAS, J =========================== W.P.(C) No.28009 of 2019 --------------------------------- Dated this the 17th day of September, 2021 JUDGMENT
Petitioner is an assesseee under the Kerala Value Added Tax Act, 2003. Faced with Ext.P1 assessment order for the assessmen
The judgment continues below.
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