C.G.Subhash Kumar vs. The State Tax Officer(Nvestigation Branch) - Kerala High Court, 07 July 2020

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR TUESDAY, THE 07TH DAY OF JULY 2020/16TH ASHADHA, 1942 W.P(C).No.13595 OF 2020(Y) PETITIONER: C.G.SUBHASH KUMAR AGED 51 YEARS SUBHASH BHAVAN, THANNITHODE P.O., PATHANAMTHITTA -689 699. BY ADVS.SRI.AJI V.DEV SRI.P.G.SATHISH KUMAR SRI.ALAN PRIYADARSHI DEV RESPONDENTS: 1 THE STATE TAX OFFICER(NVESTIGATION BRANCH) STATE GOODS AND SERVICES TAX DEPARTMENT, PATHANAMTHITTA (FORMERLY INTELLIGENCE OFFICER (IB), COMMERCIAL TAXES, PATHANAMTHITTA) - 689 645. 2 THE JOINT COMMISSIONER (APPEALS) (FORMERLY DEPUTY COMMISSIONER (APPEALS), STATE GOODS AND SERVICES TAX DEPARTMENT, STATE TAX COMPLEX, BAPPUJI NAGAR, ASRAMAM, KOLLAM - 691 002. 3 THE DEPUTY TAHSILDAR TALUK OFFICE, KONNI -689 691, PATHANAMTHITTA (DIST.) 4 THE TALUK SURVEYAR TALUK OFFICE, KONNI -689 691, PATHANAMTHITTA (DIST.) 5 THE COMMISSIONER OF STATE TAX TAX TOWER, KILLIPPALAM, KARAMANA P.O., THIRUVANANTHAPURAM - 695 002. BY DR.THUSHARA JAMES, GOVT. PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07.07.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).No.13595/2020 :: 2 ::

J U D G M E N T The petitioner has approached this Court aggrieved by Ext.P4 appellate order, by which, the appeal preferred by him against Ext.P1 penalty order came to be dismissed consequent to a dismissal of his application for condonation of delay in filing the appeal.

Although various contentions are raised in the writ petition, in its challenge against Ext.P4 appellate order, and the petitioner has also produced another medical certificate to cover the period of delay that was occassioned while filing the appeal, I am of the view that, in the ultimate analysis, what is required is a decision on the merits of the appeal. Taking note of the medical certificate produced by the petitioner to explain the delay occasioned in filing the appeal, I am of the view that inasmuch as the petitioner has now produced another certificate, which together with the certificate produced earlier, would cover the entire period of delay upto the date of filing of the appeal, a lenient view can be taken, and the W.P.(C).No.13595/2020 petitioner afforded an opportunity of contesting the matter on merits. Accordingly, I allow the writ petition, by quashing Ext.P4 order, and directing the 2nd respondent to consider Ext.P2 appeal, on merits, and pass fresh orders, after hearing the petitioner, within a period of three months from the date of receipt of a copy of this judgment. The petitioner shall produce a copy of the writ petition together with a copy of this judgment, before the 2nd respondent, for further action. A.K.JAYASANKARAN NAMBIAR

JUDGE prp/7/7/2020

W.P.(C).No.13595/2020 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 AOF THE PROCEEDINGS OF PENALTY PASSED FOR 2014-15 DATED 30/06/2017. EXHIBIT P2 AOF THE APPEAL FILED BEFORE THE 2ND RESPONDENT DATED 08/02/2018. EXHIBIT P2(A) AOF THE APPLICATION FOR DELAY CONDONATION FILED DATED 08/02/2018. EXHIBIT P3 AOF THE MEDICAL CERTIFICATE DATED 19/04/2018 PRODUCED IN SUPPORT TO EXT.P2(A). EXHIBIT P4 AOF THE APPELLATE ORDER PASSED FOR 2014-15 DATED 22/02/2020. EXHIBIT P5 AOF THE MEDICAL CERTIFICATE DATED 17/05/2018 REGARDING THE EXTENDED PERIOD OF TREATMENT. EXHIBIT P6 AOF THE REVENUE RECOVERY NOTICE ISSUED IN FORM NO.1 DATED 15/03/2018 ALONG WITH ENGLISH TRANSLATION EXHIBIT P6(A) AOF THE REVENUE RECOVERY NOTICE ISSUED IN FORM NO.10 DATED 15/03/2018 ALONG WITH ENGLISH TRANSLATION. EXHIBIT P7 AOF THE NOTICE ISSUED IN FORM NO.1 B DATED 03/03/2020 BY THE 4TH RESPONDENT, ALONG WITH ENGLISH TRANSLATION. RESPONDENTS EXHIBITS: NIL. //// P.S. TO JUDGE