Auto Impex vs. The State Tax Officer - Kerala High Court, 28 January 2019

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE MONDAY, THE 28TH DAY OF JANUARY 2019 / 8TH MAGHA, 1940 WP(C).No.846 of 2019 PETITIONER/S: M/S.AUTO IMPEX, DOR NO.3,378B, B P ANGADI, TIRUR, MALAPURAM FDISTRICT-676 102, REPRESENTED BY ITS PROPRIETOR MOHAMMED SHAJI M., BY ADVS. SRI.K.J.ABRAHAM SRI.NIKHIL JOHN RESPONDENT/S: 1 THE STATE TAX OFFICER, STATE GOODS AND SERVICES TAX DEPARTMENT, TIRUR, MALAPPURAM DISTRICT-676 101. 2 THE ASSISTANT COMMISIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, MALAPPURAM DISTRICT- 676 101. 3 KERALA VALUE ADDED APPELALTE TRIBUNAL, ADDITIONAL BENCH, CHEROOTY ROAD, KOZHIKODE DISTRICT- 673 032. BY GOVERNMENT PLEADER, SMT.M.M.JASMINE THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28.01.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.846 of 2019 2

JUDGMENT The petitioner's second appeal before the Kerala Value Added Tax Appellate Tribunal, Additional Bench, Kozhikode was dismissed for default. The petitioner submits that there was an application for adjournment was filed and without considering the application for adjournment, the appeal was dismissed for default. Taking note of the facts and circumstances, I am of the view that the appeal should be considered on merit. Accordingly, the appeal would stand restored. The petitioner shall appear before the Kerala Value Added Tax Appellate Tribunal, Additional Bench, Kozhikode on 11.2.2019. The writ petition is disposed of as above. A.MUHAMED MUSTAQUE JUDGE ln

WP(C).No.846 of 2019 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ORDER NO.32100507663 C/2014-15 DATED 03.10.2017 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15. EXHIBIT P2OF THE ORDER NO.32100507663 C/2014-15 DATED 03.10.2017 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16. EXHIBIT P3OF THE APPELLATE ORDER IN KVATA APPEAL NO.312/2017 DATED 31.01.2018 ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2014-15. EXHIBIT P4OF THE APPELLATE ORDER IN KVATA APPEAL NO.311/2017 DATED 31.01.2018 ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2015-16. EXHIBIT P5OF THE APPEAL MEMORANDUM IN FORM NO.31 DATED 23.07.20185 FOR THE YEAR 2014-15. EXHIBIT P6OF THE APPEAL MEMORANDUM IN FORM NO.31 DATED 23.07.20185 FOR THE YEAR 2015-16. EXHIBIT P7OF THE AFFIDAVIT & STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 23.07.2018 FOR THE YEAR 2014-15. EXHIBIT P8OF THE AFFIDAVIT & STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 23.07.2018 FOR THE YEAR 2015-16. EXHIBIT P9OF THE ADJOURNMENT OF HEARING OF STAY PETITION DATED 06.10.2018. EXHIBIT P10 10543/2018 FOR TH YEAR 2014-15 DATED 16.10.2018. EXHIBIT P11 10543/2018 FOR TH YEAR 2015-16 DATED 16.10.2018. RESPONDENTS EXHIBITS:NIL. //// P.A.TO JUDGE