Hotel Gopalapuram International vs. The Commercial Tax Officer - Kerala High Court, 30 January 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 30TH DAY OF JANUARY 2018 / 10TH MAGHA, 1939 WP(C).No. 3121 of 2018 PETITIONER(S) HOTEL GOPALAPURAM INTERNATIONAL, VANNAMADA, GOPALAPURAM, PALAKKAD, REPRESENTED BY ITS MANAGING PARTNER, RAJI K.K., D/O.MAHEEDHARAN, AGED 47, KURATHUPARAMBU, PATHIRAPPILLY, ALAPPUZHA-688521. BY ADVS.SRI.K.M.FIROZ SMT.M.SHAJNA SMT.UMMUL FIDA SRI.E.C.AHAMED FAZIL RESPONDENT(S): 1. THE COMMERCIAL TAX OFFICER, DEPARTMENT OF COMMERCIAL TAXES, CHITTUR, PALAKKAD-678101. 2. THE ASSISTANT COMMISSIONER(APPEALS), COMMERCIAL TAXES DEPARTMENT, STATE GOODS AND SERVICES TAX DEPARTMENT, PALAKKAD-678001. 3. THE VILLAGE OFFICER, KOZHIPATHY, CHITTUR, PALAKKAD-678101. 4. DEPUTY TAHSILDAR, CHITTUR TALUK, PALAKKAD-678506. 5. DISTRICT COLLECTOR, PALAKKAD-678001. R BY SR.GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30-01-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 3121 of 2018 (M) APPENDIX PETITIONER(S)' EXHIBITS EXHIBIT P1 A TRUE COPY OF THE ASSESSMENT ORDER DATED 30.5.2017 FOR THE ASSESSMENT YEAR 2015-16 UNDER THE KVAT ACT PASSED BY THE 1ST RESPONDENT ALONG WITH THE DEMAND NOTICE. EXHIBIT P2 TRUE COPY OF THE APPEAL PETITION DATED 26.1.2018 CHALLENGING EXT.P1 ASSESSMENT ORDER FORWARDED TO THE 2ND RESPONDENT BY THE PETITIONER FOR THE ASSESSMENT YEAR 2015-16. EXHIBIT P3 A TRUE COPY OF THE DELAY CONDONATION APPLICATION FORWARDED TO THE 2ND RESPONDENT BY THE PETITIONER FOR THE ASSESSMENT YEAR 2015-16. EXHIBIT P4 A TRUE COPY OF THE STAY PETITION FORWARDED TO THE 2ND RESPONDENT BY THE PETITIONER FOR THE ASSESSMENT YEAR 2015-16. EXHIBIT P5 A TRUE COPY OF THE DEMAND NOTICE DATED 1.1.2018 ISSUED IN FORM 1 UNDER SECTION 7 OF REVENUE RECOVERY ACT FOR THE ASSESSMENT YEAR 2015-16 BY THE 4TH RESPONDENT. EXHIBIT P5(A) A TRUE COPY OF THE DEMAND NOTICE DATED 1.1.2018 ISSUED IN FORM 10 UNDER SECTION 34 OF REVENUE RECOVERY ACT FOR THE ASSESSMENT YEAR 2015-16 BY THE 4TH RESPONDENT. // TRUE COPY // PS TO JUDGE Kvs/- P.B.SURESH KUMAR, J. = = = = = = = = = = = = W.P.(C).No.3121 of 2018 = = = = = = = = = = = = Dated this the 30th day of January, 2018

J U D G M E N T Challenging Ext.P1 assessment orderunder the Kerala Value Added Tax Act, the petitioner preferred Ext.P2 appeal before the second respondent. There was a delay of 204 days in filing the appeal. Ext.P3 is the application preferred by the petitioner to condone the delay in filing the appeal and Ext.P4 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.

Having regard to the facts and circumstances of the case, I deem it appropriate to dispose of the writ petition directing the appellate authority to consider the WPC.No.3121 of 2018 2 application preferred by the petitioner to condone the delay in filing the appeal. Ordered accordingly. This shall be done within one month 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 appellate authority 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. Kvs/- ////