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.27496 OF 2019(J) PETITIONER: HERCULES AUTOMOBILES INTERNATIONAL (P) LTD., P.B.NO.4405, CCSB ROAD, CHUNGOM, ALAPPUZHA-688 011, 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 DEPUTY COMMISSIONER OF COMMERCIAL TAXES (APPEALS)-II, DEPARTMENT OF COMMERCIAL TAXES, (CURRENTLY STATE GOODS AND SERVICES TAX DEPARTMENT) , TAX COMPLEX, ASHRAMAM P.O., CHINNAKKADA, KOLLAM- 691013. W.P.(C)No.27496 of 2019 2 3 THE ASSISTANT COMMISSIONER (ASSESSMENT), SPECIAL CIRCLE, DEPARTMENT OF COMMERCIAL TAXES, (CURRENTLY STATE GOODS AND SERVICES TAX DEPARTMENT), ALAPPUZHA-688 001. 4 THE INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, (CURRENTLY STATE GOODS AND SERVICES TAX DEPARTMENT), ALAPPUZHA-688001. BY 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: W.P.(C)No.27496 of 2019 3 W.P.(C)No.27496 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 under the Act for the year 2010-2011 has been completed under Section 25(1) of the Act. Ext.P3 is the order issued by the competent authority in this connection. The petitioner challenged Ext.P3 assessment order in Ext.P4 appeal. Ext.P5 is the stay petition preferred by the petitioner in Ext.P4 appeal. Ext.P4 appeal was belated and therefore, the petitioner preferred Ext.P6 application for condonation of the delay of 564 days in filing the appeal also. The grievance of the petitioner in the writ petition concerns the inaction on the part of the Appellate Authority in taking a decision on Ext.P6 application for condonation of delay as also Ext.P5 application preferred by the petitioner for stay. It is stated by the petitioner that steps have been taken in the meanwhile by the assessing authority for realisation of the amounts covered by Ext.P3 assessment order and the money deposited in the bank account of the petitioner has been attached. The petitioner, therefore, seeks appropriate directions in this regard in the writ petition.

Heard the learned counsel for the petitioner as also the learned Government Pleader.

Having regard to the facts and circumstances of the case as also the orders passed by this Court in similar and identical writ petitions, I deem it appropriate to dispose of the writ petition directing the second respondent to take up Ext.P6 application for condonation of delay in filing Ext.P4 appeal and pass orders thereon within two weeks from the date of receipt of a copy of this judgment. If the Appellate Authority chooses to condone the delay in filing the appeal, orders shall be passed simultaneously on Ext.P5 application preferred by the petitioner for stay also. Needless to say that until orders are passed as directed above, status quo as on today shall be maintained as regards the recovery proceedings. P.B.SURESH KUMAR, JUDGE. DK APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 THEOF THE ASSESSMENT ORDER DATED 17/05/2013 ISSUED BY THE 3RD RESPONDENT. EXHIBIT P2OF THE ORDER DATED 30/05/2015 ISSUED BY THE 2ND RESPONDENT IN KVAT APPEAL NO.339/2013. EXHIBIT P3 THEOF THE ORDER DATED 02/09/2017 ISSUED BY THE 3RD RESPONDENT. EXHIBIT P4 THEOF THE APPEAL MEMORANDUM (WITHOUT ANNEXURES) DATED 18/05/2019 FILED BEFORE THE 2ND RESPONDENT. EXHIBIT P5 THEOF THE STAY PETITION DATED 18/05/2019 FILED ALONG WITH EXT. P4 APPEAL. EXHIBIT P6 THEOF THE DELAY CONDONATION PETITION DATED 18/05/2019 FILED BY THE PETITIONER ALONG WITH EXT.P4 APPEAL. RESPONDENTS' EXHIBITS: NIL //// PA TO JUDGE DK