Friends Traders vs. State Tax Officer
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IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL TUE AY, THE 18TH DAY OF FEBRUARY 2020 / 29TH MAGHA, 1941 WP(C).No.4563 OF 2020(U) PETITIONER/S: M/S. FRIENDS TRADERS, BADIADKA, PERDALA.P.O., KSARAGOD, REP. BY ITS PROPRIETOR MUHAMMED BASHEER, S/O.HAMEED, ANAKKAL HOUSE, VIDYAGIRI, PERDALA-671551 BY ADV. SRI.C.K.SREEJITH RESPONDENT/S: 1 STATE TAX OFFICER, DEPARTMENT OF STATE GOODS AND SERVICES TAX, KASARAGOD-671121 2 ASSISTANT COMMISSIONER (APPEALS) DEPARTMENT OF STATE GOODS AND SERVICE TAXES, KASARAGOD-671121 3 SPECIAL DEPUTY TAHSILDR REVENUE RECOVERY, KASARAGOD-671121 4 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, DEPARTMENT OF GOODS AND SERVICE TAX GOVT. SECRETARIAT, THIRUVANANTHAPURAM-695001 5 UNION OF INDIA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO.46, NORTH BLOCK, NEW DELHI-110001 OTHER PRESENT: DR THUSHARA JAMES,GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.4563 OF 2020(U) 2 JUDGMENT Dated this the 18th day of February 2020 As against Exts.P1, P7 and P11 orders for the assessment year 2016-17 and 2017-18 respectively under the Kerala value Added Tax Act, petitioner preferred Exts.P3, P8 and P12 appeals along with Exts.P4, P9 and P13 stay applications and Exts.P5, P10 and P14 applications to condone the delay in filing the appeals. The case of the petitioner is that, the 1st respondent is proceeding further with the revenue recovery prior to considering the stay petitions, which impelled the petitioner to approach this Court.
This Court in W.P.(C) No.3800/2020 had passed a detailed order after having called the Assistant Commissioner of Law in court with regard to the numbering of appeal and hearing of the stay application. Several writ petitions are pending in this Court seeking redressal of grievance for non-hearing of the appeal, along with stay applications.
This writ petition is also of the similar nature and the petitioner is in dilemma. In such circumstances, this Court cannot sit as a mute
WP(C).No.4563 OF 2020(U) 3 spectator without coming to the rescue of such litigants.
Accordingly, I dispose of this writ petition with a direction to the appellate authority to consider Exts.P5, P10 and P14 applications to condone the delay in filing the appeals and Exts.P4, P9 and P13 stay applications within a period of two months from the date of receipt of a copy of this judgment as the petitioner in such circumstances had not opted for automatic stay in view of the amended provisions of Section 55 (4) of KVAT Act, 2003. Steps for recovery of amounts pertaining to Exts.P1, P7 and P11 shall be kept in abeyance, till such time the stay applications are disposed of. It is made clear that the interim arrangement is only till the adjudication of the stay applications. However, this will not stand in the way of the appellate authority deciding the appeals along with the stay applications. AMIT RAWAL shg JUDGE
WP(C).No.4563 OF 2020(U) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 THEOF THE ORDER DT.22/10/2018 FOR THE FINAL YEAR 2016-17 EXHIBIT P2OF THE DEMAND NOTICE DT.31.10.18 EXHIBIT P3 THEOF THE MEMORANDUM OF APPEAL U/S.55 OF THE KVAT ACT EXHIBIT P4 THEOF THE STAY PETITION FILED ALONG WITH APPEAL EXHIBIT P5 THEOF THE DELAY CONDONATION PETITION EXHIBIT P6 THEOF THE REVENUE RECOVERY NOTICE DT.15/2/2019 ISSUED BY THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES EXHIBIT P7 THEOF THE ORDER UNDER CST ACT DT.30.3.2019 AS ORDER NO.32130512065/2016- 17 EXHIBIT P8 THEOF THE MEMORANDUM OF APPEAL FILED AGAINST THE CST ASSESSMENT FOR THE YEAR 2016-17 EXHIBIT P9 THEOF THE STAY PETITION FILED ALONG WITH APPEAL EXHIBIT P10OF THE DELAY CONDONATION PETITION EXHIBIT P11 THEOF THE ASSESSMENT ORDER UNDER CST ACT FOR THE THE YEAR 2017-18 EXHIBIT P12 THEOF THE MEMORANDUM OF APPEAL FILED AGAINST THE CST ASSESSMENT FOR THE YEAR 17-18 EXHIBIT P13 THEOF THE STAY PETITION FILED ALONG WITH APPEAL EXHIBIT P14OF THE DELAY CONDONATION PETITION
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.