V.M.Mohammed vs. Assistant Commissioner - Kerala High Court, 29 May 2018

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR TUESDAY, THE 29TH DAY OF MAY 2018 / 8TH JYAISHTA, 1940 WP(C).No. 17477 of 2018 PETITIONER(S) V.M.MOHAMMED PROPRIETOR, M/S. MAHATMA TRADERS, R V PUTHUR, PALAKKAD DISTRICT, RESIDING AT 'NIZANA MANZIL', MUMBRA P.O, VIA PINARAYI THALASSERY, KANNUR DISTRICT - 670 101. BY ADV.SRI.TOMSON T.EMMANUEL RESPONDENT(S): 1. ASSISTANT COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT,(FORMERLY COMMERCIAL TAXES DEPARTMENT), SPECIAL CIRCLE, PALAKKAD - 678 001. 2. DEPUTY COMMISSIONER(APPEALS) COMMERCIAL TAXES,PALAKKAD - 678 001. 3. THE VALUE ADDED TAX APPELLATE TRIBUNAL, NOORNY, PALAKKAD - 678 004. 4. THE DISTRICT COLLECTOR, CIVIL STATION, KANNUR - 670 002. BY SR.GOVERNMENT PLEADER:SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29-05-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 17477 of 2018 (H) APPENDIX PETITIONER(S)' EXHIBITS EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER DATED 24.04.2013 COMPLETED BY 1ST RESPONDENT, FOR THE YEAR 2008-09 U/S. 25(1) OF KERALA VALUE ADDED TAX ACT. EXHIBIT P2 TRUE COPY OF APPEAL DATED 10.06.2013 SUBMITTED BY PETITIONER BEFORE 2ND RESPONDENT, AGAINST

EXT P1 ORDER. EXHIBIT P3OF 1ST APPELLATE ORDER DATED 22.03.2017 PASSED BY 2ND RESPONDENT IN EXT P2 APPEAL. EXHIBIT P4OF 2ND APPEAL DATED 26.05.2018 SUBMITTED BEFORE 3RD RESPONDENT AGAINST EXT P3 1ST APPELLATE ORDER. EXHIBIT P5OF PETITION FOR CONDONING DELAY IN FILING EXT P4 2ND APPEAL SUBMITTED BEFORE 3RD RESPONDENT, ALONG WITH MEDICAL CERTIFICATE FOR THE TREATMENT OF SPINAL CODE INJURY. EXHIBIT P6OF STAY PETITION SUBMITTED BEFORE 3RD RESPONDENT ALONG WITH EXT P4 APPEAL. EXHIBIT P7OF FORM NO.19 NOTICE TO SHOW CAUSE, WHY A WARRANT OF ARREST SHOULD NOT BE ISSUED TO PETITIONER U/S. 65 OF KERALA REVENUE RECOVERY ACT, ISSUED TO PETITIONER BY 4TH RESPONDENT. RESPONDENT'S EXHIBITS:NIL //// PA TO JUDGE rsr

P.B.SURESH KUMAR, J. -------------------------------------------- W.P.(C).No.17477 of 2018 --------------------------------------------------------------- Dated this the 29th day of May, 2018 J U D G M E N T

Challenging Ext.P3 appellate order under the Kerala Value Added Tax Act, the petitioner preferred Ext.P4 appeal before the Kerala Value Added Tax Appellate Tribunal. There was a delay of 328 days in filing the appeal. Ext.P5 is the application preferred by the petitioner for condoning the delay in filing the appeal and Ext.P6 is the application preferred by the petitioner in the appeal for stay. It is stated that proceedings have already been initiated for realisation of the amounts covered by the order impugned in the appeal. The grievance of the petitioner, in the circumstances, concerns the delay in disposing of the appeal.

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

W.P.(c).No.17477 of 2018 : 2 :

Having regard to the facts and circumstances of the case, I deem it appropriate to dispose of the writ petition directing the Tribunal to consider the application preferred by the petitioner to condone the delay in filing the appeal. Ordered accordingly. This shall be done within six weeks from the date of receipt of a copy of the judgment. Needless to say that if the delay in filing the appeal is condoned, the Tribunal shall pass orders on the application for stay preferred by the petitioner also, within the aforesaid time limit. Needless also to say that further proceedings for realisation of the amounts covered by the order impugned in the appeal shall be deferred by the respondents concerned till orders are passed on the application to condone the delay in filing the appeal, or if the delay in filing the appeal is condoned, till orders are passed on the application for stay. P.B.SURESH KUMAR

JUDGE rsr