Smt.Kochurani Baby vs. State Tax Officer, Formerly Commercial Tax Officer - Kerala High Court, 21 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 MONDAY, THE 21ST DAY OF MAY 2018 / 31ST VAISAKHA, 1940 WP(C).No. 16304 of 2018 PETITIONER(S) KOCHURANI BABY, PROPRIETRIX, M/S.BEVERLY IMPEX, 111/42B, PAROLICKAL, ATHIRAMPUZHA P.O., PIN-686562, KOTTAYAM DISTRICT. BY ADV.SRI.TOMSON T.EMMANUEL RESPONDENT(S): 1. STATE TAX OFFICER, FORMERLY COMMERCIAL TAX OFFICER, STATE GOODS AND SERVICES TAX DEPARTMENT, ETTUMANOOR, KOTTAYAM DISTRICT-686631. 2. ASSISTANT COMMISSIONER (APPEALS), STATE GOODS AND SERVICES TAX DEPARTMENT, KOTTAYAM-686002. 3. THE VALUE ADDED TAX APPELLATE TRIBUNAL, SASTRI ROAD, KOTTAYAM-686001. 4. ASSISTANT COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, KOTTAYAM-686002. BY GOVERNMENT PLEADER:SMT.M.M.JASMINE THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21-05-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 16304 of 2018 (K) APPENDIX PETITIONER(S)' EXHIBITS EXHIBIT P1 COPY OF ORDER DATED 15-10-2016 COMPLETED U/S.25(1) FOR 2015-16 BY 1ST RESPONDENT. EXHIBIT P2 COPY OF 1ST APPEAL DATED 14-11-2016 SUBMITTED BEFORE 2ND RESPONDENT AGAINST EXT P1 ORDER. EXHIBIT P3 COPY OF 1ST APPELLATE ORDER DATED 06-12-2017 PASSED BY 2ND RESPONDENT IN EXT P2 APPEAL, IN DIRECTING TO MODIFY EXT P1 ASSESSMENT. EXHIBIT P4 COPY OF 2ND APPEAL DATED 18-05-2018 SUBMITTED BEFORE 3RD RESPONDENT AGAINST EXT P3 ORDER. EXHIBIT P5 COPY OF AFFIDAVIT AND PETITION DATED 18-05-2017 FOR CONDONING DELAY, SUBMITTED ALONG WITH EXT P4 APPEAL BEFORE 3RD RESPONDENT. EXHIBIT P6 COPY OF AFFIDAVIT AND PETITION DATED 18-05-2017 FOR STAY SUBMITTED ALONG WITH EXT P4 APPEAL BEFORE 3RD RESPONDENT. EXHIBIT P6(A) COPY OF PROOF OF PAYMENT OF A SUM OF RS.1,34,400/- MADE BEFORE 1ST RESPONDENT, U/S.55(4) OF KVAT ACT, WHICH IS NOW 30% OF DISPUTED AMOUNT IN EXT P4 APPEAL. RESPONDENT'S EXHIBITS:NIL //TRUE COPY// SD/- PA TO JUDGE rsr P.B.SURESH KUMAR, J. -------------------------------------------- W.P.(C).No.16304 of 2018 --------------------------------------------------------------- Dated this the 21st 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. Ext.P5 is the application preferred by the petitioner in the appeal for condoning the delay in filing the appeal. Ext.P6 is the application for stay preferred by the petitioner in the appeal. 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 on the part of the Tribunal in deciding the appeal.

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

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. If the delay in filing the appeal is condoned and if the petitioner does not produce materials indicating remittance of 30% of the disputed tax in the meanwhile, the Tribunal shall pass orders on the application for stay preferred by the petitioner also, within the aforesaid time limit. On the other hand, if the delay in filing the appeal is condoned and if the petitioner produces materials indicating remittance of 30% of the disputed tax in the meanwhile, the Tribunal shall dispose of the appeal itself, within three months thereafter. Needless to say that till orders are passed on the application for condoning the delay or the application for stay or the appeal, : 3 : as the case may be, further proceedings for realization of the amounts covered by the order impugned in the appeal shall be deferred by the respondents concerned. P.B.SURESH KUMAR

JUDGE rsr