Chandrika Das vs. The Commecrcial Tax Officer
Held
The Court condoned the delay of 169 days in filing the appeal, deeming it appropriate given the circumstances. The Court directed the Assistant Commissioner (Appeals) to consider and pass reasoned orders on the delay condonation application and the stay petition within one month of receiving a copy of the judgment, after hearing the petitioner. Furthermore, recovery steps initiated pursuant to the Revenue Recovery notice were ordered to be kept in abeyance until the appellate authority passed orders on the stay petition and communicated them to the petitioner. The petitioner was directed to furnish copies of the writ petition and the judgment to the appellate authority.
Facts
The petitioner, Chandrika Das, proprietrix of Veloor Agencies, challenged an assessment order (Ext.P7) for the assessment year 2011-2012 under the Kerala Value Added Tax Act. She filed an appeal (Ext.P8) along with a delay condonation application (Ext.P9) and a stay petition (Ext.P10) before the Assistant Commissioner (Appeals). The petitioner contended that despite filing these applications, recovery steps were initiated against her for the amounts confirmed by the assessment order. The respondents are the Commercial Tax Officer, Assistant Commissioner (Appeals), Assistant Commissioner (SGST Department), and the Branch Manager of The Federal Bank Ltd.
Key Issues
1. Whether the delay of 169 days in filing the appeal before the Assistant Commissioner (Appeals) should be condoned, considering the facts and circumstances. 2. Whether recovery steps for the disputed tax amount should be stayed pending the disposal of the appeal and stay petition. The petitioner argued that recovery steps were being taken prematurely, even before the delay condonation and stay petitions were considered by the appellate authority. The revenue did not record any specific arguments in the judgment.
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 04TH DAY OF OCTOBER 2019 / 12TH ASWINA, 1941 WP(C).No.26505 OF 2019(K) PETITIONER: CHANDRIKA DAS, AGED 66 YEARS PROPRIETRIX, VELOOR AGENCIES, VELOOR, MANKOMBU, ALAPPUZHA-688 502. BY ADV. SRI.V.DEVANANDA NARASIMHAM RESPONDENTS: 1 THE COMMECRCIAL TAX OFFICER COMMERCIAL TAXES, HARIPAD-690 514. 2 THE ASSISTANT COMMISSIONER(APPEALS), COMMERCIAL TAXES, MELUVALIL BUILDING, KALLUPALAM, ALAPPUZHA-688 011. 3 THE ASSISTANT COMMISSIONER, SGST DEPARTMENT, MINI CIVIL STATION, CHENGANNUR-689 121. 4 THE BRANCH MANAGER, THE FEDERAL BANK LTD, THEKKEKKARA, NEDUMUDY, ALAPPUZHA-688 503. SMT. THUSHARA JAMES; GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04.10.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.26505 OF 2019 -2- JUDGMENT Against Ext.P7 assessment order for the assessment year 2011- 2012 under the Kerala Value Added Tax Act, the petitioner has preferred Ext.P8 appeal together with Ext.P9 delay condonation application and Ext.P10 stay petition before the 2nd respondent. It is the case
The judgment continues below.
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