Silvy Raphy vs. The Commercial Tax Officer(Re-Designated As State Tax Officer)
Held
The Court directed the 3rd respondent Tribunal to consider and pass orders on the petitioner's restoration application (Ext.P5) within one month, after hearing the petitioner. The Court further ordered that recovery steps pursuant to the demand notice (Ext.P6) shall be kept in abeyance until such time as the Tribunal passes its order on the restoration application and communicates it to the petitioner. The Court did not delve into the merits of the original appeal or the reasons for its dismissal for default, focusing solely on the procedural aspect of considering the restoration application and granting interim relief.
Facts
The petitioner, Silvy Raphy, operating as Palakkal Manufacturers, filed a writ petition challenging an appellate order (Ext.P4) that dismissed their appeal for default. The petitioner subsequently filed a restoration petition (Ext.P5) before the Kerala Value Added Tax Appellate Tribunal (3rd respondent). Meanwhile, the Revenue Recovery notice (Ext.P6) was issued by the respondents. The petitioner sought a direction for the Tribunal to consider the restoration application and to stay the recovery proceedings until a decision was made.
Key Issues
1. Whether the 3rd respondent Tribunal should be directed to consider the restoration application filed by the petitioner against the order dismissing their appeal for default? (Question of procedure and administrative direction) 2. Whether recovery proceedings initiated by the respondents should be kept in abeyance pending the consideration of the restoration application by the Tribunal? (Question of interim relief and procedural fairness) Petitioner's arguments: The petitioner contended that their appeal was dismissed for default and they had filed a restoration application. They sought a direction for the Tribunal to consider this application and, in the interim, to stay the revenue recovery proceedings. The petitioner relied on the principle of providing an opportunity to be heard and to have their case decided on merits. Respondents' arguments: The judgment records no specific arguments made by the respondents. The Government Pleader appeared for the respondents.
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 THURSDAY, THE 28TH DAY OF NOVEMBER 2019 / 7TH AGRAHAYANA, 1941 WP(C).No.32214 OF 2019(B) PETITIONER: SILVY RAPHY AGED 55 YEARS PALAKKAL MANUFACTURERS, GALAXY LANE, PALAKKAL, THRISSUR DISTRICT BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SHRI.RAHUL A. SRI.C.SAJU DAVID RESPONDENTS: 1 THE COMMERCIAL TAX OFFICER(RE-DESIGNATED AS STATE TAX OFFICER) (RE-DESIGNATED AS STATE TAX OFFICER), II CIRCLE, SGST DEPARTMENT, POOTHOLE, THRISSUR-680004 2 THE ASST.COMMISSIONER, (APPEALS), COMMERCIAL TAXES, POOTHOLE, THRISSUR- 680004 3 THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, THEVARA, KOCHI-682015- REPRESENTED BY ITS SECRETARY 4 DEPUTY TAHSILDAR THRISSUR TALUK, THRISSUR-680001 OTHER PRESENT: GP DR THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28.11.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.32214 OF 2019 2 JUDGMENT Against Ext.P4 Appellate Order, that dismissed an appeal preferred by the petitioner for default, the petitioner has preferred Ext.P5 restoration petition before the 3rd respondent Tribunal. In the meanwhile
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