Shameer K.M vs. The State Tax Officer
Held
The Court decided to condone the delay of 80 days in filing the appeal before the 2nd respondent, deeming it appropriate given the facts and circumstances. The Court directed the 2nd respondent to consider and pass reasoned orders on the petitioner's stay petition (Ext.P8) within one month of receiving a copy of the judgment, after hearing the petitioner. Furthermore, the Court ordered that recovery steps pursuant to the RR notice (Ext.P9) for the amounts confirmed by the assessment order (Ext.P5) shall be kept in abeyance until the 2nd respondent passes orders on the stay petition and communicates them to the petitioner. The petitioner was directed to furnish copies of the writ petition and the judgment to the 2nd respondent for further action.
Facts
The petitioner, Shameer K.M., proprietor of Fresh N Cool, challenged an assessment order (Ext.P5) passed under the Kerala Value Added Tax Act. He filed an appeal (Ext.P6) along with a delay condonation application (Ext.P7) and a stay petition (Ext.P8) before the 2nd respondent, the Assistant Commissioner (Appeals). The petitioner contended that recovery steps were initiated against him for the amounts confirmed in the assessment order, even before his stay petition was considered. The respondents are the State Tax Officer, the Assistant Commissioner (Appeals), the Deputy Tahsildar, and the State of Kerala.
Key Issues
1. Whether the delay of 80 days in filing the appeal before the 2nd respondent should be condoned, considering the circumstances presented by the petitioner, under the relevant provisions of the Kerala Value Added Tax Act and Rules. 2. Whether recovery steps initiated by the respondents pursuant to Ext.P9 RR notice should be kept in abeyance pending the disposal of the stay petition filed by the petitioner before the 2nd respondent. Petitioner's Arguments: The petitioner argued that recovery steps were being taken prematurely, even before the appellate authority had an opportunity to consider his application for stay. He sought condonation of the delay in filing the appeal and a stay on recovery proceedings. Revenue's Arguments: The judgment records no specific arguments from the revenue or state respondents.
Sections Cited
Kerala Value Added Tax Act
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 20TH DAY OF DECEMBER 2019 / 29TH AGRAHAYANA, 1941 WP(C).No.35587 OF 2019(W) PETITIONER/S: SHAMEER K.M PROPRIETOR,FRESH N COOL,ERAMALLOOR JUNCTION, CHERTHALA-688537,ALAPPUZHA DISTRICT. BY ADV. SRI.V.DEVANANDA NARASIMHAM RESPONDENT/S: 1 THE STATE TAX OFFICER (THE COMMERCIAL TAX OFFICER),COMMERCIAL TAXES,KUTHIYATHODE, ALAPPUZHA-688533. 2 THE ASSISTANT COMMISSIONER(APPEALS), SGST DEPARTMENT ,(COMMERCIAL TAXES), MELUVALLIL BUILDING,STONE BRIDGE.P.O, ALAPPUZHA-688011. 3 THE DEPUTY TAHSILDAR, TALUK OFFICE,CHERTHALA,ALAPPUZHA-688524. 4 THE STATE OF KERALA, REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT,SECRETARIAT, THIRUVANANTHAPURAM-695001. GOVERNMENT PLEADER SMT.M.M.JASMINE THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20.12.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.35587 OF 2019(W) 2 JUDGMENT Against Ext.P5 assessment order under the Kerala Value Added Tax Act, the petitioner has preferred Ext.P6 appeal together with Ext.P7 delay condonation application and Ext.P8 stay petition before the 2nd respondent. It is the case of the pet
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