P.T. Varghese vs. The Assistant Commissioner-I - Kerala High Court, 02 February 2022

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS WEDNESDAY, THE 2ND DAY OF FEBRUARY 2022 / 13TH MAGHA, 1943 WP(C) NO. 3388 OF 2022 PETITIONER : P.T. VARGHESE, AGED 65 YEARS, PROPRIETOR, M/S ANNA POULTRY FARM, KOMBODINJAMAKKAL, THRISSUR. BY ADVS. K.SRIKUMAR (SR.) P.R.AJITHKUMAR AMMU CHARLES RESPONDENTS : 1 THE ASSISTANT COMMISSIONER-I (PRESENTLY KNOWN AS DEPUTY COMMISSIONER (ASSESSMENT) STATE GOODS AND SERVICES TAX DEPARTMENT, POOTHOLE, THRISSUR – 680 004. 2 THE JOINT COMMISSIONER (APPEALS), STATE GOODS AND SERVICES TAX DEPARTMENT, POOTHOLE, THRISSUR – 680 004. 3 THE DEPUTY TAHSILDAR (R R), CHALAKUDY TALUK, CHALAKUDY – 680 307. SMT.M.M.JASNMIN, GOVT.PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02.02.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 3388 OF 2022 2 BECHU KURIAN THOMAS, J. =-=-=-=-=-=-=-=-=-=-=-=-=-= W.P.(C) No.3388 of 2022 =-=-=-=-=-=-=-=-=-=-=-=-=-= Dated this the 2nd day of February, 2022

JUDGMENT Petitioner is aggrieved by the assessment orders for the years 2013-14 and 2014-15 issued as per Ext.P1 and Ext.P2. Challenging the said assessment orders, appeals have been preferred before the 2nd respondent, though belatedly. According to the petitioner, there is a delay of more than 708 days in filing the appeals. While the appeals are filed with the delay condonation petitions, recovery proceedings have been initiated. Petitioner contends that large amounts are due to the petitioner as refund relating to the assessment years 2006-2007 and 2007-2008 and despite the above, he is willing to deposit 20% of the disputed amount of tax, provided the appeals are directed to be disposed of.

Having heard the learned Senior Counsel Sri.Sreekumar duly instructed by Adv.P.R.Ajith Kumar, as well as the learned Government Pleader Smt.M.M.Jasmine, I am of the view that this writ petition can be disposed of directing the delay condonation petitions filed by the petitioner to be disposed of, in a time bound manner.

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Accordingly, there will be a direction to the 2nd respondent to consider and pass appropriate orders on Ext.P5 and Ext.P6 delay condonation petitions, as expeditiously as possible, at any rate, within a period of two months from the date of receipt of a copy of this judgment. There will be a further direction to the petitioner to deposit 20% of the amount of tax in dispute within four weeks from the date of receipt of a copy of this judgment and on such deposit, the recovery proceedings initiated pursuant to Ext.P1 and Ext.P2 assessment orders shall be kept in abeyance till the disposal of Ext.P5 and Ext.P6 delay condonation petitions and the stay petitions filed in the appeal, if in case the delay is condoned. The writ petition is disposed of as above. BECHU KURIAN THOMAS, JUDGE RKM

WP(C) NO. 3388 OF 2022 4 APPENDIX OF WP(C) 3388/2022 PETITIONER'S EXHIBITS : Exhibit P1OF THE ASSESSMENT ORDER FOR THE YEAR 2013-2014 DATED 11.12.2019. Exhibit P2OF THE ASSESSMENT ORDER FOR THE YEAR 2014-2015 DATED 11.12.2019. Exhibit P3OF THE APPEAL FILED BY THE PETITIONER FOR THE YEAR 2013-14 DATED 24.01.2022. Exhibit P4OF THE APPEAL FILED BY THE PETITIONER FOR THE YEAR 2014-15 DATED 24.01.2022. Exhibit P5OF THE DELAY PETITION FILED FOR THE YEAR 2013-2014 DATED 24.01.2022. Exhibit P6OF THE DELAY PETITION FILED FOR THE YEAR 2014-2015 DATED 24.01.2022. Exhibit P7OF THE DELAY PETITION FILED FOR THE YEAR 2013-2014 DATED 24.01.2022. Exhibit P8OF THE DELAY PETITION FILED FOR THE YEAR 2014-2015 DATED 24.01.2022. Exhibit P9OF THE LETTER DATED 27.01.2022.