Aliyas Electronics vs. The Commercial Tax Officer - Kerala High Court, 10 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 THURSDAY, THE 10TH DAY OF OCTOBER 2019 / 18TH ASWINA, 1941 WP(C).No.26769 OF 2019 PETITIONER: ALIYAS ELECTRONICS DOOR NO. VI/35 H. P A AZEEZ CENTRE, PALLIMUKKU KOLLAM, 691 021, REPRESENTED BY ITS PROPRIETOR SRI. MIDHILAJ.S. BY ADVS. SRI.K.S.HARIHARAN NAIR SMT.HARIMA HARIHARAN RESPONDENTS: 1 THE COMMERCIAL TAX OFFICER 2ND CIRCLE, KOLLAM 691 002. 2 THE DEPUTY COMMISSIONER (APPEALS), STATE GOODS AND SERVICES TAX DEPARTMENT, KOLLAM 691 002. 3 THE SECRETARY, KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, THIRUVANANTHAPURAM 695 010. OTHER PRESENT: GP THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10.10.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.26769 OF 2019 -2-

J U D G M E N T Against Ext.P1 assessment order for the year 2013-2014 under the Kerala Value Added Tax Act, the petitioner has preferred an appeal before the First Appellate Authority, the same came to be dismissed by Ext.P2 order. The petitioner therefore, preferred Ext.P3 appeal together with Ext.P4 delay condonation application and Ext.P5 stay petition before the 3rd respondent Tribunal. 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. On a consideration of the facts and circumstances of the case as also the submissions made across the Bar, I dispose the writ petition with the following directions:

Taking note of the fact that the delay in approaching the 3rd respondent Tribunal is only 92 days, I deem it appropriate to condone the delay and direct the 3rd

WP(C).No.26769 OF 2019 -3- respondent Tribunal shall consider and pass reasoned orders on Ext.P5 stay petition within a period of one month from the date of receipt of a copy of this judgment, after hearing the petitioner.

Recovery steps for recovery of amounts confirmed against the petitioner by 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 SJ

WP(C).No.26769 OF 2019 -4- APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER DATED 10.12.2016 FOR THE YEAR 2013-14 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2 COPY OF APPELLATE ORDER DATED 31.5.2018 FOR THE YEAR 2013-14 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P3 COPY OF APPEAL MEMORANDUM DATED 26.9.2019 FOR THE YEAR 2013-14 FILED BEFORE THE 3RD RESPONDENT. EXHIBIT P4 COPY OF DELAY CONDONATION PETITION DATED 26.9.2019 IN EXT. P3 APPEAL. EXHIBIT P5 COPY OF STAY PETITION DATED 26.9.2019 IN EXT. P3 APPEAL. EXHIBIT P6 COPY OF CHALAN DATED 7.1.2017.