Tyre Mart International vs. Commercial Tax Officer - Kerala High Court, 14 January 2021

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.M.BADAR THURSDAY, THE 14TH DAY OF JANUARY 2021 / 24TH POUSHA, 1942 WP(C).No.246 OF 2021(E) PETITIONER: TYRE MART INTERNATIONAL, THADATHIL TOWERS, UNIVERSITY JUNCTION, KALAMASSERY-682022, ERNAKULAM DISTRICT, (REPRESENTED BY SRI.KIRAN M.V., MANAGING PARTNER) BY ADVS. SHRI.K.N.SREEKUMARAN SRI.P.J.ANILKUMAR (A-1768) SRI.N.SANTHOSHKUMAR RESPONDENTS: 1 COMMERCIAL TAX OFFICER, (NOW DESIGNATED AS STATE TAX OFFICER), 1ST CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT, KALAMASSERY AT CIVIL STATION, KAKKANAD-682030. 2 DEPUTY COMMISSIONER (APPEALS), (NOW DESIGNATED AS JOINT COMMISSIONER), STATE GOODS AND SERVICES TAX DEPARTMENT, ERNAKULAM, KOCHI-682015. 3 THE DEPUTY TAHSILDAR (RR), TALUK OFFICE, THALASSERY-670101. OTHER PRESENT: SMT.THUSHARA JAMES, GOVT. PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14.01.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.246/2021 2 JUDGMENT Dated this the 14th day of January 2021 Heard both sides. 2. The petitioner who happens to be the registered dealer in tyres and tubes had suffered best assessment judgment for the periods 4/2016 to 2/2017 due to non filing of returns. According to the petitioner, the petitioner subsequently filed returns and paid tax as well as penalty. The petitioner then filed appeals against composite assessment order along with applications for condonation of delay as well as stay and early hearing. However, those appeals came to be dismissed by the 2nd respondent as the petitioner failed to appear before the 2nd respondent Appellate Authority and also to remit balance amount of insufficient Kerala Legal Benefit Fund (KLBF). 3. Learned counsel for the petitioner submits that the default was not a willful one and the petitioner had paid 0.50% amount of KLBF. The petitioner has paid entire court fee also. Learned counsel for the petitioner also submits that the petitioner is willing to pay the entire deficit amount of KLBF within a time prescribed by this Court and as such prays for restoration of appeals. W.P.(C) No.246/2021 3 4. Learned Government Pleader opposed the writ petition by contending that the petitioner was duly informed by the Appellate Authority regarding posting of the matter as well as defects in appeals. 5. I have considered the submissions advanced. The appeals filed by the petitioner are statutory appeals and those were already numbered by the authorities. Hence in my opinion, technical difficulties should not come in the way of administration of justice. As the petitioner is willing to appear before the Appellate Authority i.e. the 2nd respondent with balance amount of Kerala Legal Benefit Fund for depositing the same, this writ petition is disposed of with

the following order: The impugned order rejecting appeals at Ext.P35 is quashed and set aside. The appeals be restored to file, if the petitioner appears before the Appellate Authority on 29.01.2021 and remit the deficit amount of Kerala Legal Benefit Fund. A.M.BADAR JUDGE smp APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1OF THE ORDER OF ASSESSMENT DATED 28/04/2017 FOR 4/2016 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2OF THE ORDER OF ASSESSMENT DATED 28/04/2017 FOR 5/2016 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P3OF THE ORDER OF ASSESSMENT DATED 28/04/2017 FOR 6/2016 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P4OF THE ORDER OF ASSESSMENT DATED 28/04/2017 FOR 7/2016 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P5OF THE ORDER OF ASSESSMENT DATED 28/04/2017 FOR 8/2016 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P6OF THE ORDER OF ASSESSMENT DATED 28/04/2017 FOR 9/2016 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P7OF THE ORDER OF ASSESSMENT DATED 28/04/2017 FOR 10/2016 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P8OF THE ORDER OF ASSESSMENT DATED 28/04/2017 FOR 11/2016 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P9OF THE ORDER OF ASSESSMENT DATED 28/04/2017 FOR 12/2016 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P10OF THE ORDER OF ASSESSMENT DATED 28/04/2017 FOR 01/2017 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P11OF THE ORDER OF ASSESSMENT DATED 28/04/2017 FOR 2/2017 ISSUED BY THE 1ST RESPONDENT.

EXHIBIT P12OF THE MONTHLY RETURN ALONG WITH COPY OF CHALAN FOR 4/2016. EXHIBIT P13OF THE MONTHLY RETURN ALONG WITH COPY OF CHALAN FOR 5/2016. EXHIBIT P14OF THE MONTHLY RETURN ALONG WITH COPY OF CHALAN FOR 6/2016. EXHIBIT P15OF THE MONTHLY RETURN ALONG WITH COPY OF CHALAN FOR 7/2016. EXHIBIT P16OF THE MONTHLY RETURN ALONG WITH COPY OF CHALAN FOR 8/2016. EXHIBIT P17OF THE MONTHLY RETURN ALONG WITH COPY OF CHALAN FOR 9/2016. EXHIBIT P18OF THE MONTHLY RETURN ALONG WITH COPY OF CHALAN FOR 10/2016. EXHIBIT P19OF THE MONTHLY RETURN ALONG WITH COPY OF CHALAN FOR 11/2016. EXHIBIT P20OF THE MONTHLY RETURN ALONG WITH COPY OF CHALAN FOR 12/2016. EXHIBIT P21OF THE MONTHLY RETURN ALONG WITH COPY OF CHALAN FOR 1/2017 EXHIBIT P22OF THE MONTHLY RETURN ALONG WITH COPY OF CHALAN FOR 2/2017. EXHIBIT P23OF THE APPEAL MEMORANDUM AND APPLICATION FOR DELAY, STAY AND EARLY HEARING FOR 4/2016 FILED BEFORE THE 2ND EXHIBIT P24OF THE APPEAL MEMORANDUM AND APPLICATION FOR DELAY, STAY AND EARLY HEARING FOR 5/2016 FILED BEFORE THE 2ND EXHIBIT P25OF THE APPEAL MEMORANDUM AND APPLICATION FOR DELAY, STAY AND EARLY HEARING FOR 6/2016 FILED BEFORE THE 2ND EXHIBIT P26OF THE APPEAL MEMORANDUM AND APPLICATION FOR DELAY, STAY AND EARLY HEARING FOR 7/2016 FILED BEFORE THE 2ND EXHIBIT P27OF THE APPEAL MEMORANDUM AND APPLICATION FOR DELAY, STAY AND EARLY HEARING FOR 8/2016 FILED BEFORE THE 2ND EXHIBIT P28OF THE APPEAL MEMORANDUM AND APPLICATION FOR DELAY, STAY AND EARLY HEARING FOR 9/2016 FILED BEFORE THE 2ND EXHIBIT P29OF THE APPEAL MEMORANDUM AND APPLICATION FOR DELAY, STAY AND EARLY HEARING FOR 10/2016 FILED BEFORE THE 2ND EXHIBIT P30OF THE APPEAL MEMORANDUM AND APPLICATION FOR DELAY, STAY AND EARLY HEARING FOR 11/2016 FILED BEFORE THE 2ND EXHIBIT P31OF THE APPEAL MEMORANDUM AND APPLICATION FOR DELAY, STAY AND EARLY HEARING FOR 12/2016 FILED BEFORE THE 2ND EXHIBIT P32OF THE APPEAL MEMORANDUM AND APPLICATION FOR DELAY, STAY AND EARLY HEARING FOR 1/2017 FILED BEFORE THE 2ND EXHIBIT P33OF THE APPEAL MEMORANDUM AND APPLICATION FOR DELAY, STAY AND EARLY HEARING FOR 2/2017 FILED BEFORE THE 2ND EXHIBIT P34OF THE LETTER DATED 16/09/2020 FILED BEFORE THE 2ND RESPONDENT. EXHIBIT P35 TRUE CERTIFIED COPY OF THE COMMON APPELLATE ORDER DATED 31/08/2019 IN KVATA 4433, 4434, 4435, 4436, 4437, 4438, 4439, 4450, 4451, 4452 AND 4453/2017 OF THE 2ND RESPONDENT RECEIVED BY PETITIONER ON 20/11/2020. EXHIBIT P36OF JUDGMENT DATED 01/12/2020 IN WPC NO.26583/2020 OF THIS HON'BLE COURT. RESPONDENTS' EXHIBITS: NIL.P.S to Judge smp