S.Fakeer Jan vs. State Tax Officer-1 - Kerala High Court, 15 October 2019

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 15TH DAY OF OCTOBER 2019 / 23RD ASWINA, 1941 WP(C).No.27316 OF 2019(L) PETITIONER/S: S.FAKEER JAN AGED 77 YEARS PROPRIETOR, STEEL LAND, PARUTHIPPARA, P.O.OOTTUPURA, WADAKKANCHERY, THRISSUR DISTRICT, PIN-620 680 BY ADVS. SRI.K.M.FIROZ SMT.M.SHAJNA RESPONDENT/S: 1 STATE TAX OFFICER-1 OFFICE OF THE STATE TAX OFFICER, WADAKKANCERY, THRISSUR 620 680 2 ASSISTANT COMMISSIONER (APPEALS), COMMERCIAL TAXES, (STATE GOODS AND SERVICES TAX DEPARTMENT), THRISSUR, PIN-680 004 3 KERALA VALUE ADDED TAX APPELALTE TRIBUNAL, TAX COMPLEX P.O. PERUMANOOR, ERANAKULAM KOCHI 15, REPRESENTED BY ITS SECRETARY. 4 ASSISTANT COMMISSIONER OF STATE TAX SGST DEPARTMENT, STE TAX COMPLEX, POOTHOLE, THRISSUR - 680 004. BY GOVERNMENT PLEADER DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15.10.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.27316 OF 2019 2

J U D G M E N T Aggrieved by Ext.P1 assessment order under the Kerala Value Added Tax Act for the assessment year 2013-2014, the petitioner preferred an appeal before the first appellate authority. The same however came to be dismissed by Ext.P2 order. The petitioner therefore preferred Ext.P3 appeal together with Ext.P4 stay petition, Ext.P5 delay condonation petition before the 3rd respondent Tribunal. Ext.P6 is the revenue recovery notice. It is the case of the petitioner that even prior to considering the stay petition, recovery steps are taken by the respondents against the petitioner for recovery of the amounts confirmed by Ext.P1 assessment order.

I have heard the learned counsel appearing for the petitioner and also the learned Government Pleader appearing for the respondents. Taking note of the fact that the delay occasioned in filing the appeal before the 3rd respondent is only 43 days, I deem it appropriate to condone the same and direct the 3rd respondent Tribunal to consider and pass reasoned orders on Ext.P4 stay petition within a period of two months from the date of receipt of a copy of this judgment, after hearing the petitioner. Recovery steps pursuant to Ext.P6 revenue recovery notice for recovery of amounts confirmed against the petitioner by WP(C).No.27316 OF 2019 3 Ext.P1 assessment order shall be kept in abeyance till such time as orders are passed by the 3rd respondent Tribunal as directed above and communicated to the petitioner. The petitioner shall produce a copy of the writ petition together with a copy of this judgment, before the 3rd respondent Tribunal, for further action. A.K.JAYASANKARAN NAMBIAR

JUDGE mns

WP(C).No.27316 OF 2019 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER DATED 24.2.2018 PASSED BY TH FIRST RESPONDENT FOR THE YEAR 2013-14 WITH CONDEMN NOTICE DATED 24.2.2018. EXHIBIT P2OF THE FIRST APPELLATE ORDER DATED 26.11.2018 PASSED BY THE SECOND RESPONDENT FOR THE YEAR 2013-14. EXHIBIT P3OF TRIBUNAL APPEAL MEMORANDUM DATED 20.7.2019 PREFERRED BY PETITIONER BEFORE KERALA VALUE ADDED TAX APPELLATE, TRIBUNAL, ERNAKULAM. EXHIBIT P4OF STAY PETITION DATED 20.7.2019 PREFERRED BY PETITIONER BEFORE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ERNAKULAM. EXHIBIT P5OF DELAY PETITION DATED 20.07.2019 PREFERRED BY PETITIONER BEFORE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ERNAKULAM ALONG WITH MEDICAL CERTIFICATE ATTACHED. EXHIBIT P6OF REVENUE DEMAND NOTICE DATED 24.7.2019 ISSUED BY THE FOURTH RESPONDENT. RESPONDENTS EXHIBITS:NIL //// P.A TO JUDGE