K.Salim vs. State Of Kerala
Held
The Court condoned the delay of 407 days in filing the appeal, deeming it appropriate given the circumstances. The Court directed the 3rd respondent (Deputy Commissioner (Appeals)) to consider and pass orders on the petitioner's stay petition (Ext.P4) within one month of receiving a copy of the judgment, after hearing the petitioner. Crucially, the Court ordered that recovery of the amounts confirmed by the assessment order (Ext.P1) shall be kept in abeyance until the 3rd respondent passes and communicates the order on the stay petition to the petitioner. The petitioner was directed to furnish copies of the writ petition and the judgment to the 3rd respondent for further action. The issue of the merits of the assessment order itself was not decided.
Facts
The petitioner, K. Salim, proprietor of M/s Supreme Agencies, challenged an assessment order (Ext.P1) issued under the KVAT Act for the assessment year 2016-2017. He filed an appeal (Ext.P2) along with a delay condonation petition (Ext.P3) and a stay petition (Ext.P4) before the Deputy Commissioner (Appeals), the 3rd respondent. The petitioner contended that despite filing these petitions, the respondents initiated recovery steps (Exts.P5 and P5(a)) for the amounts confirmed in the assessment order, even before the stay petition was considered. The delay in filing the appeal was 407 days.
Key Issues
1. Whether the delay of 407 days in filing the appeal before the 3rd respondent should be condoned, considering the provisions of the KVAT Act and relevant procedural rules. 2. Whether recovery steps for the disputed tax amount should be kept in abeyance until the stay petition filed by the petitioner is considered and disposed of by the appellate authority. Petitioner's Arguments: The petitioner argued that recovery proceedings were initiated prematurely, even before the appellate authority had an opportunity to consider his stay petition. The delay in filing the appeal was substantial but should be condoned to allow for a proper adjudication of the merits of his case. Respondents' Arguments: The judgment records no specific arguments from the respondents.
Sections Cited
KVAT 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 MONDAY, THE 04TH DAY OF NOVEMBER 2019 / 13TH KARTHIKA, 1941 WP(C).No.29434 OF 2019(D) PETITIONER: K.SALIM AGED 55 YEARS PROPRIETOR, M/S SUPREME AGENCIES, MONIPALLY, KOTTAYAM - 686 636. BY ADVS. DR.K.P.PRADEEP SRI.SANAND RAMAKRISHNAN SRI.T.T.BIJU SRI.K.P.KESAVAN NAIR SMT.NANDINI R.S. SMT.T.THASMI RESPONDENTS: 1 STATE OF KERALA REPRESENTED BY ITS SECRETARY (TAXES), GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 2 STATE TAX OFFICER KERALA STATE GOODS AND SERVICE TAX DEPARTMENT, ETTUMANOOR, KOTTAYAM - 686631. 3 THE DEPUTY COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, KERALA SGST DEPARTMENT, COLLECTORATE, KOTTAYAM - 686 002. 4 ASSISTANT COMMISSIONER KERALA STATE GOODS AND SERVICE TAX DEPARTMENT, KOTTAYAM – 686002. GOVT.PLEADER SMT.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04.11.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P(C) No.29434/19 2 JUDGMENT Against Ext.P1 assessment order under the KVAT Act for the assessment year 2016-2017, the petitioner has preferred Ext.P2 appeal, Ext.P3 delay condonation petition together
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