Baileys Resorts PVT. LTD vs. Commercial Tax Officer [Lt] - Kerala High Court, 27 June 2018

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY, THE 27TH DAY OF JUNE 2018 / 6TH ASHADHA, 1940 WP(C).No. 21125 of 2018 PETITIONER BAILEY'S RESORTS PVT. LTD, RIVER VIEW ESTATE, ANAPPARA P O PIN 695 551 THIRUVANANTHAPURAM DISTRICT REPRESENTED BY MANAGING DIRECTOR SMT. MARIA JACOB BY ADVS.SRI.VIJAYAN. K.U. SRI.K.V.VIMAL RESPONDENTS: 1. COMMERCIAL TAX OFFICER [LT] OFFICER OF THE DEPUTY COMMISSIONER OF STATE TAX, KILLIPALAM, KARAMANA P O PIN 695 002 THIRUVNANTHAPURAM 2. STATE TAX OFFICER-1 (INVESTIGATION BRANCH) TAX TOWER, KARAMANA PIN 695 002 THIRUVANANTHAPURAM 3. ASSISTANT COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT MINI CIVIL STATION NEYATTINKARA 695 121 THIRUVANANTHAPURAM BY GOVERNMENT PLEADER SRI SHAMSUDHEEN V.K. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27-06-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 21125 of 2018 APPENDIX PETITIONER'S EXHIBITS P1: TRUE COPY OF THE RECEIPT FOR RECOVERY ISSUED BY THE 2ND RESPONDENT DATED 29.11.2014 P2: TRUE COPY OF THE LETTER DATED 15.10.2016 TO THE 1ST RESPONDENT INTIMATING RECOVERY AND DETENTION OF RECORDS FOR 2012-13 BY THE 2ND RESPONDENT P3: TRUE COPY OF LETTER DATED 8.11.2016 TO THE 1ST RESPONDENT INTIMATING RECOVERY AND DETENTION OF RECORDS FOR 2012-13 BY THE 2ND RESPONDENT P4: TRUE COPY OF THE ORDER NO.LT 32015246771/2012-13 DATED 09.03.2017 IN RESPECT OF NIKKIS AYURVEDA HOSPITAL ISSUED BY THE 1ST RESPONDENT P5: TRUE COPY OF THE ORDER NO. LT 32015231278/2012-13 DATED 09.03.2017 IN RESPECT OF NIKKIS NEST ISSUED BY THE 1ST RESPONDENT P6: TRUE COPY OF THE FORM-1 NOTICE OR RECOVERY OF RS.21,53,366/- DATED 7.5.2018 ISSUED BY THE 3RD RESPONDENT P7: TRUE COPY OF THE FORM-1 NOTICE OR RECOVERY OF RS.29,62,913/- DATED 7.5.2018 ISSUED BY THE 3RD RESPONDENT. JJJ DAMA SESHADRI NAIDU, J. ------------------------------------------ W.P.(C) No. 21125 of 2018 (M) ------------------------------------------ Dated: 27th June 2018

J U D G M E N T The petitioner has a grievance that the 1st respondent passed the assessment orders for the year 2012-2013, without waiting for the petitioner's producing the relevant records. The learned Counsel for the petitioner also submits that the records have already been in the custody of the 2nd respondent. Though the petitioner applied to the 2nd respondent he could not get them. In the meanwhile, the 1st respondent went ahead and passed the impugned assessment orders, contends the learned counsel for the petitioner.

The learned Government Pleader submits that Exts.P4 and P5 assessments orders were passed more than one year back and the petitioner has approached this Court very belatedly, now.

When queried about the delay, Sri Vijayan, the learned Counsel for the petitioner, submits that the petitioner has already filed a statutory appeal and has raised all objections, including the one with regard to denial of access to the documents in the 2nd respondent's custody.

Since the petitioner has already filed a statutory appeal taking all possible pleas, his coming before this Court after more than one year and raising the same issue amounts to seeking parallel adjudication, besides being an abuse of process.

I, therefore, dismiss the writ petition leaving it open for the petitioner to pursue, if it desires, its case before the appellate forum.

At this juncture, the learned Counsel has submitted that the appeal has been pending for long and this Court may direct the appellate authority to consider it expeditiously.

At any rate, this Court, without knowing the pendency before the appellate forum, cannot peremptorily direct the authority to decide within a time frame. Nevertheless I hope the authority will make efforts to dispose of the appeal as early as possible. DAMA SESHADRI NAIDU JUDGE jjj 27/06/2018