Hercules Automobiles International (P) LTD vs. The State Of Kerala - Kerala High Court, 16 October 2019

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR WEDNESDAY, THE 16TH DAY OF OCTOBER 2019 / 24TH ASWINA, 1941 WP(C).No.27498 OF 2019(J) PETITIONER: HERCULES AUTOMOBILES INTERNATIONAL (P) LTD, P.B.NO.4405, CCSB ROAD, CHUNGOM, ALAPPUZHA-688011 REPRESENTED BY ITS AUTHORISED SIGNATORY MR.JOSEPH VARGHESE BY ADVS. SRI.M.GOPIKRISHNAN NAMBIAR SRI.K.JOHN MATHAI SRI.JOSON MANAVALAN SRI.KURYAN THOMAS SRI.PAULOSE C. ABRAHAM RESPONDENTS: 1 THE STATE OF KERALA REPRESENTED BY THE SECRETARY (TAXES) GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695001 2 THE ASSISTANT SECRETARY THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, NAGAMBADOM, KOTTAYAM-686001 3 THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES(APPEALS), DEPARTMENT OF COMMERCIAL TAXES, (CURRENTLY STATE GOODS AND SERVICES TAX DEPARTMENT) TAX COMPLEX, ASHRAMAM.P.O., CHINNAKKADA, KOLLAM- 691013 4 THE ASSISTANT COMMISSIONER (ASSESSMENT), SPECIAL CIRCLE, DEPARTMENT OF COMMERCIAL TAXES, (CURRENTLY STATE GOODS AND SERVICES TAX DEPARTMENT), ALAPPUZHA-688001 5 THE INSPECTING ASSISTANT COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES, (CURRENTLY STATE GOODS AND SERVICE TAX DEPARTMENT), ALAPPUZHA-688001 BY ADV.SRI.VINOD, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16.10.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.27498 OF 2019(J) 2 W.P.(C) No.27498 of 2019 ----------------------------------------

J U D G M E N T The petitioner is an assessee under the Kerala Value Added Tax Act, 2003 (the Act). The assessment of the petitioner for the year 2013-14 has been completed under Section 25(1) of the Act. Ext.P1 is the assessment order. The petitioner challenged Ext.P1 order in appeal. Ext.P2 is the appellate order. Aggrieved by Ext.P2 appellate order, the petitioner preferred Ext.P3 appeal before the additional bench of the Appellate Tribunal at Kottayam. Ext.P4 is the stay petition preferred by the petitioner in Ext.P3 appeal. It is stated by the petitioner that since there is no sitting presently at the additional bench of the Appellate Tribunal at Kottayam, where Ext.P3 appeal is pending, they are unable to move the stay petition filed in the appeal. The petitioner, therefore, seeks appropriate directions in this regard in the writ petition.

Heard the learned counsel for the petitioner and the learned Government Pleader.

The fact that there is no sitting at present at the Tribunal where Ext.P3 appeal is pending is not disputed by the learned

WP(C).No.27498 OF 2019(J) 3 Government Pleader. It is pointed out by the learned Government Pleader that even though there is no regular sitting at the Tribunal, alternative arrangements are made for taking up urgent matters. In the circumstances, the writ petition is disposed of directing the Appellate Tribunal to take up Ext.P4 stay petition preferred by the petitioner in Ext.P3 appeal and pass appropriate orders thereon with notice to the petitioner, within two weeks from the date of receipt of a copy of the judgment. It is also directed that till orders are passed as directed above, further proceedings for realisation of the amounts covered by Exts.P1 and P2 shall be deferred. P.B.SURESH KUMAR Mn JUDGE

WP(C).No.27498 OF 2019(J) 4 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 AOF THE ASSESSMENT ORDER DATED 26.05.2015 ISSUED BY THE 4TH RESPONDENT FOR THE YEAR 2013-14 EXHIBIT P2 AOF THE ORDER DATED 28.04.2017 PASSED BY THE 3RD RESPONDENT EXHIBIT P3 AOF

THE APPEAL MEMORANDUM(WITHOUT

ANNEXURES)

DATED 16.08.2017 FILED BY THE PETITIONER BEFORE THE APPELLATE TRIBUNAL, KOTTAYAM EXHIBIT P4 AOF THE STAY PETITION (WITHOUT ANNEXURES0 DATED 16.08.2017 FILED ALONG WITH EXT.P3 APPEAL //// PA TO JUDGE