M/S. Stove Kraft PVT LTD. vs. The Joint Commissioner - Kerala High Court, 17 September 2021

Cause title — parties, addresses and appearances

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. 19384 OF 2021 PETITIONER/S: M/S. STOVE KRAFT PVT LTD., ARAKUZHA, MUVATTUPUZHA 686 672, REPRESENTED BY ITS AUTHORISED SIGNATORY, SRI.M.D. SREEKUMAR. BY ADVS.AJI V.DEV M.G.SHAJI ALAN PRIYADARSHI DEV RESPONDENTS: 1 THE JOINT COMMISSIONER, (APPEALS), STATE GOODS AND SERVICES TAX DEPARTMENT, STATE TAX COMPLEX, THEVARA, PERUMANOOR P.O., ERNAKULAM 682 015. 2 THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE, STATE GOODS AND SERVICES, TAX DEPARTMENT , MINI CIVIL STATION, PERUMBAVOOR 683 542. 3 THE COMMISSIONER OF STATE TAX, TAX TOWER, KILLIPPALAM, KARAMANA P.O. THIRUVANANTHAPURAM 695 002. DR.THUSHARA JAMES-SR GP 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. 19384 OF 2021 2 BECHU KURIAN THOMAS, J =========================== W.P.(C) No.19384 of 2021 --------------------------------- Dated this the 17th day of September, 2021

JUDGMENT Petitioner challenges Ext.P4 order issued by the 1 st respondent rejecting his appeal on the ground that the petitioner had failed to cure the defects of nonpayment of Kerala Legal Benefit Fund for instituting an appeal.

I have heard Adv.Aji V.Dev, the learned counsel for the petitioner and Dr.Thushara James, learned Senior Government Pleader.

The only reason for dismissing the appeal preferred by the petitioner was that petitioner had not paid the amount due under the Kerala legal benefit fund, brought in as per amendment under the Kerala Court Fees and Suits Valuation Act, 1959. WP(C) NO. 19384 OF 2021 3

It is the submission of the learned counsel for the petitioner that, the omission to pay the Kerala Legal Benefit Fund arose on account of an inadvertent omission and that petitioner is willing to pay the amount due without any delay.

Having regard to the circumstances in the case and also the submission made by the learned counsel for the petitioner as above, I am of the view that the petitioner ought to be granted an opportunity to pay the amount due under the Kerala Legal Benefit Fund and be granted an opportunity to contest the appeal on merits.

Accordingly, Ext.P4 order dated 21.01.2021 issued by the 1st respondent is set aside and appeal KVATA No.830/2018 shall stand restored back to the file of the 1st respondent. On production of the certified copy of this judgment before the 1st respondent. On payment of the amount due under the Kerala Legal

WP(C) NO. 19384 OF 2021 4 Benefit Fund, within a period of 30 days from the date of receipt of a copy of this judgment, the 1 st respondent shall consider and pass appropriate orders, as expeditiously as possible, after due notice to the petitioner. The writ petition is allowed as above. BECHU KURIAN THOMAS, JUDGE AMV/17/09//2021

WP(C) NO. 19384 OF 2021 5 APPENDIX OF WP(C) 19384/2021 PETITIONER EXHIBITS Exhibit P1 AOF THE ORDER OF ASSESSMENT PASSED FOR 2012- 13 DATED 27.12.2017. Exhibit P2 AOF THE APPEAL FILED BEFORE THE 2ND RESPONDENT DATED 05.03.2018. Exhibit P2 (A) AOF THE APPLICATION FOR STAY OF COLLECTION OF TAX/INTEREST FILED DATED 05.03.2018. Exhibit P3 AOF THE POSTING NOTICE ISSUED DATED 14.09.2020. Exhibit P4 AOF THE APPELLATE ORDER PASSED FOR 2012-2013 DATED 21.01.2021. Exhibit P5 AOF THE JUDGMENT IN V.M. MOHAMMED VS ASST. COMMISSIONER AND ORS IN WPC NO. 13700/2016 DATED 06.04.2016. Exhibit P6 AOF THE JUDGMENT IN J AND A FOUNDATIONS (P) LTD VS. DEPUTY COMMISSIONER (APPEALS) & ANR IN WPC NO. 21161/2016 DATED 24.06.20216. Exhibit P7 AOF THE JUDGMENT IN M/S. DHANALKSHMI TIMBERS VS. THE CTO & ORS IN WPC NO. 6071 OF 2018 DATED 12.03.2018. RESPONDENTS EXHIBITS NILP.A.TO JUDGE