M/S. Hotel Zodical International vs. The Assistant Commissioner Of State Tax

Held

The Court condoned the delay of 97 days in filing the appeals. It directed the 2nd respondent to consider and pass orders on the stay petitions (Ext.P4 and P4(a)) within one month from the date of receipt of a copy of the judgment, after hearing the petitioner. The Court further directed that recovery of amounts covered by the assessment orders (Ext.P1 and P1(a)) shall be kept in abeyance until orders are passed on the stay petitions and communicated to the petitioner. The petitioner was directed to submit copies of the writ petition and the judgment to the 2nd respondent for further action. The issue of the merits of the assessment orders themselves was not decided.

Facts

The petitioner, M/s. Hotel Zodiac International, filed a writ petition challenging assessment orders (Ext.P1 and P1(a)) issued under the KGST Act for the assessment years 2014-2015 and 2015-2016. The petitioner had preferred appeals (Ext.P2 and P2(a)) along with delay petitions (Ext.P3 and P3(a)) and stay petitions (Ext.P4 and P4(a)) before the 2nd respondent, the Deputy Commissioner (Appeals). The petitioner contended that recovery steps were being initiated by the respondents for the amounts confirmed by the assessment orders, even before the stay petitions were considered. The delay in filing the appeals was stated to be 97 days.

Key Issues

1. Whether the delay of 97 days in filing the appeals before the 2nd respondent should be condoned, considering the facts and circumstances. Petitioner's argument: The petitioner argued that recovery steps were being taken prematurely, despite the pendency of stay petitions. They sought a direction for the proper consideration of their stay applications. Revenue's argument: The judgment records no specific argument from the respondents regarding the condonation of delay or the merits of the stay petitions.