M/S.Bpl LTD. vs. State Of Kerala
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR FRIDAY, THE 22ND DAY OF NOVEMBER 2019 / 1ST AGRAHAYANA, 1941 WP(C).No.31582 OF 2019(W) PETITIONER: M/S.BPL LTD. #64, DYNAMIC HOUSE, CHURCH STREET, BANGALORE-560 001; (FORMER ADDRESS AT BPL WORK, KOOTTUPATHA, PALAKKAD-679 335), REPRESENTED BY ITS AUTHORISED SIGNATORY - MR.GANESH.S.V. BY ADVS. SRI.M.GOPIKRISHNAN NAMBIAR SRI.K.JOHN MATHAI SRI.JOSON MANAVALAN SRI.KURYAN THOMAS SRI.PAULOSE C. ABRAHAM RESPONDENTS: 1 STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695001. 2 THE ASSISTANT COMMISSIONER, COMMERCIAL TAXES (NOW STATE GST DEPT.), SPECIAL CIRCLE, PALAKKAD-678 001. 3 DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES (NOW STATE GST DEPT.), PALAKKAD-678001. W.P.(C)No.31582 of 2019 2 4 INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES (NOW STATE GST DEPT.), PALAKKAD-678001. BY SRI C. K GOVINDAN, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22.11.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C)No.31582 of 2019 3 J U D G M E N T The petitioner is an assessee under the Kerala Value Added Tax Act, 2003 (Act). The assessment of the petitioner under the Act for the year 2013-14 has been completed under Section 25(1) of the Act. Ext.P1 is the assessment order. Aggrieved by Ext.P1 assessment order, the petitioner preferred Ext.P2 appeal. Ext.P3 is the stay petition preferred by the petitioner in Ext.P2 appeal. Ext.P3 stay petition has now been disposed of in terms of Ext.P6 order granting the stay sought for by the petitioner on condition that they shall pay 20% of the disputed tax. Ext.P6 order is under challenge in the writ petition.
Heard the learned counsel for the petitioner as also the learned Government Pleader.
The learned counsel for the petitioner submits that Ext.P6 order is vitiated for non application of mind in so far as no reason, whatsoever, is given therein for directing the petitioner to remit 20% of the disputed tax. It was also pointed
W.P.(C)No.31582 of 2019 4 out by the learned counsel that in the meanwhile, Ext.P2 appeal was heard finally on 19.11.2019. 4. The learned Government Pleader seeks time to get instructions as to whether the appeal has been finally heard.
In the nature of the order I propose to pass in the matter, it is not necessary to grant time to the learned Government Pleader to get instructions. Having regard to the facts and circumstances of the case and the submissions made by the learned counsel for the parties on either side, I deem it appropriate to dispose of the writ petition directing the appellate authority to take a final decision on the appeal within two weeks from today, if the appeal has been heard as claimed by the petitioner on 19.11.2019. Ordered accordingly. If the appeal has not been heard as claimed, the appellate authority shall consider the stay petition afresh and pass a reasoned order within two weeks. Needless to say that further proceedings pursuant to Ext.P6
W.P.(C)No.31582 of 2019 5 order shall be deferred until compliance of the directions aforesaid. P.B.SURESH KUMAR, JUDGE. DK
W.P.(C)No.31582 of 2019 6 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 THEOF THE ORDER OF ASSESSMENT DATED 30.11.2017 ISSUED BY THE 2ND RESPONDENT UNDER SECTION 25 OF THE ACT FOR THE YEAR 2013-14. EXHIBIT P2 THEOF THE APPEAL MEMORANDUM (WITHOUT ANNEXURES) DATED 14.2.2018 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT. EXHIBIT P3 THEOF THE STAY PETITION (WITHOUT ANNEXURES) DATED 14.2.2018 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT. EXHIBIT P4 THEOF THE DELAY PETITION DATED 14.2.2018 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT. EXHIBIT P5 THEOF THE JUDGMENT DATED 27.2.2018 ISSUED BY THIS HON'BLE COURT IN W.P(C)NO.6624/2018. EXHIBIT P6 THEOF THE ORDER OF STAY DATED 30.10.2019 (ALONG WITH POSTAL COVER AND TRACKING DETAILS) ISSUED BY THE 3RD RESPONDENT IN EXT.P2 APPEAL. EXHIBIT P7 THEOF THE POSTING NOTICE DATED 11.11.2019 ISSUED BY THE 3RD RESPONDENT, IN RESPECT OF EXT.P2 APPEAL.
W.P.(C)No.31582 of 2019 7 EXHIBIT P8 THEOF THE LETTER DATED 19.11.2019 (WITHOUT ENCLOSURES) SUBMITTED BEFORE THE 3RD RESPONDENT ON 19.11.2019. EXHIBIT P9 THEOF THE ARGUMENT NOTES DATED 19.11.2019 (WITHOUT ANNEXURES) SUBMITTED BEFORE THE 3RD RESPONDENT DURING THE PERSONAL HEARING. RESPONDENTS' EXHIBITS: NIL //// PA TO JUDGE DK
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.