R.F. Enterprises vs. The Assistant Commissioner Of State Tax
Held
The Court decided to condone the delay of 558 days in filing the appeal before the 2nd respondent, deeming it appropriate given the circumstances. The Court directed the 2nd respondent to consider and pass reasoned orders on the petitioner's stay petition (Ext.P4) within one month of receiving the judgment, after hearing the petitioner. Furthermore, the Court ordered that recovery steps pursuant to the Revenue Recovery Notice (Ext.P5) and prohibitory order (Ext.P6) be kept in abeyance until the 2nd respondent passed orders on the stay petition and communicated them to the petitioner. During this period of abeyance, the petitioner would be permitted to operate their bank account. The petitioner was directed to furnish copies of the writ petition and the judgment to the 2nd respondent for further action.
Facts
The petitioner, R.F. Enterprises, filed a writ petition before the Kerala High Court challenging recovery steps initiated against them. The petitioner had preferred an appeal (Ext.P2) along with a delay condonation application (Ext.P3) and a stay petition (Ext.P4) before the 2nd respondent (Deputy Commissioner (Appeals)) against an assessment order (Ext.P1) passed under the Kerala Value Added Tax Act. Despite the pending stay petition, the respondents issued a prohibitory order (Ext.P6) to the petitioner's bank, leading to recovery actions. The petitioner argued that recovery steps were being taken prematurely, before the appellate authority could consider their stay application.
Key Issues
1. Whether the delay of 558 days in filing the appeal before the 2nd respondent should be condoned, and if so, what directions should be issued regarding the consideration of the stay petition? Petitioner's Arguments: The petitioner contended that recovery steps were being pursued despite the pendency of their stay petition before the appellate authority. They sought directions for the appellate authority to consider their stay petition expeditiously and to keep recovery actions in abeyance until a decision was rendered. Revenue/State's Arguments: No specific arguments were recorded for the revenue or state in the provided judgment excerpt.
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.35601 OF 2019(A) PETITIONER: R.F. ENTERPRISES, N.H - 66, ERAMALLOOR P.O. - 688 537, CHANDIROOR, ALAPPUZHA DISTRICT, REPRESENTED BY ITS AUTHORIZED SIGNATORY P.SREEKUMAR. BY ADV. SRI.P.H.RIYAS RESPONDENTS: 1 THE ASSISTANT COMMISSIONER OF STATE TAX, SPECIAL CIRCLE, SGST DEPARTMENT, CIVIL STATION P.O. - 688 001, ALAPPUZHA. 2 THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES DEPARTMENT, TAXES COMPLEX, ASRAMOM, KOLLAM - 691 002. 3 THE INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, IRON BRIDGE P.O., ALAPPUZHA - 688 011. 4 THE MANAGER, STATE BANK OF INDIA, AROOR BRANCH, DEVASWAM BUILDING, AROOR P.O., ALAPPUZHA - 688 534. SMT. MM JASMINE; GP 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.35601 OF 2019 2 JUDGMENT Against Ext.P1 assessment order under the Kerala Value Added Tax Act, the petitioner has preferred Ext.P2 appeal together with Ext.P3 delay condonation application and Ext
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