Oceanus Dwellings PVT. LTD vs. The State Tax Officer -1 (Wc)

WP(C)/14080/2021HC KeralaGSTCNR KLHC01037699202115 July 2021Bench: HONOURABLE MR. JUSTICE A.M.BADAR4 pages

For Petitioner: HARISANKAR V. MENON, MEERA V.MENONFor Respondent: SPL GP TAX, SMT.THUSHARA JAMES

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Held

The High Court directed the 2nd respondent (Deputy Commissioner Appeals) that if the petitioner applies for restoration of the appeal along with payment of the deficit KLBF, the application should be decided expeditiously as per law. This allows the petitioner to pursue the restoration of their appeal.

Facts

The petitioner challenged the dismissal of their appeal for the assessment year 2011-12 by the appellate authority. The appeal was dismissed for want of prosecution and due to a shortage in the payment of Kerala Building and Other Construction Workers Welfare Fund (KLBF). The petitioner contended they were unaware of the deficit and had sufficient cause for non-appearance.

Key Issues

The primary issue was whether an appeal dismissed for non-prosecution and shortage of statutory fund payment could be restored, and what remedy was available to the petitioner in such circumstances.

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Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.M.BADAR THURSDAY, THE 15TH DAY OF JULY 2021 / 24TH ASHADHA, 1943 WP(C) NO. 14080 OF 2021 PETITIONER: M/S. OCEANUS DWELLINGS PVT. LTD PRIYADARSHINI NAGAR, PUTHUR, PALAKKAD, REPRESENTED BY K.A.FRANCIS, REGIONAL MANAGER BY ADVS. HARISANKAR V. MENON MEERA V.MENON RESPONDENTS: THE STATE TAX OFFICER -1 (WC) STATE GST DEPARTMENT, PALAKKAD – 678001 THE DEPUTY COMMISSIONER(APPEALS), STATE GST DEPARTMENT, TAX TOWERS, PALAKKAD-678001 OTHER PRESENT: SPL GP TAX,SMT.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15.07.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 14080 OF 2021 2

JUDGMENT Heard the learned Government Pleader takes notice for both the respondents.

The petitioner is challenging the order at Ext.P3 by which, the appeal filed by him way back in the year 2012 in respect of the assessment year 2011-12 came to be dismissed for want of prosecution as well as for shortage of KLBF.

The learned counsel for the petitioner submits that the petitioner was prevented by sufficient cause in not appearing before the appellate authority and he was not aware of t

The judgment continues below.

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Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.