GOPAKUMAR SREENIVASAN V. COMMERCIAL TAX OFFICER, THIRUVANANTHAPURAM

WP(C)/20751/2018

AI Insights

The case involves Gopakumar Sreenivasan, the proprietor of M/S. G.S. Agencies, who challenged the delay in the disposal of his appeals against the assessment orders issued by the Commercial Tax Officer, Thiruvananthapuram, under the Kerala Value Added Tax Act. The appeals were filed with a delay of 250 days, and the petitioner sought condonation for this delay along with stay on the realization of the assessed amounts. The High Court of Kerala at Ernakulam, presided by Justice P.B. Suresh Kumar, heard the matter and decided to direct the appellate authority to expedite the consideration of the petitioner's applications.

• Counselvise Citation: [2018] 140 COUNSELVISE.COM (IT) 726915 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 22-06-2018
• Assessment Year: misc
• Laws Referred To: Kerala Value Added Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: CHRISTOPHER ABRAHAM; V K SHAMSUDEEN
• Assessee Lawyers: MARY BENJEMIN
• Keywords: Condonation of delay; Delay in filing appeals; Delay in filing appeals; Revenue recovery; Stay applications
• Section: 143(3)

Judgement Text

" IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR FRIDAY, THE 22ND DAY OF JUNE 2018 / 1ST ASHADHA, 1940 WP(C).No. 20751 of 2018 PETITIONER(S) GOPAKUMAR SREENIVASAN PROPRIETOR M/S. G.S. AGENCIES, AMBALATHUMKARA, KAZHAKKOOTTAM, THIRUVANANTHAPURAM. BY ADV.SMT.MARY BENJEMIN RESPONDENT(S): 1. COMMERCIAL TAX OFFICER, THIRUVANANTHAPURAM COMMERCIAL TAX OFFICE III CIRCLE, THIRUVANANTHAPURAM - 695 001. 2. DEPUTY COMMISSIONER (APPEALS III, OFFICE OF THE DEPUTY COMMISSIONER, (APPEALS II, COMMERCIAL TAXES, THIRUVANANTHAPURAM - 695 001. 3. THE ASSISTANT COMMISSIONER OF STATE TAX STATE GOODS AND SERVICE TAX DEPARTMENT, AUTHORISED OFFICER (REVENUE RECOVERY), THIRUVANANTHAPURAM - 695 001. R1-2 BY SRI.CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT R3 BY SENIOR GOVERNMENT PLEADER SRI.V.K.SHAMSUDEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22-06-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 20751 of 2018 (T) APPENDIX PETITIONER(S)' EXHIBITS EXHIBIT P1. TRUE COPY OF THE ASSESSMENT ORDER DATED 31.07.2017 YEAR 2012-2013 OF THE 1ST RESPONDENT EXHIBIT P2. TRUE COPY OF THE ASSESSMENT ORDER DATED 31.07.2017 YEAR 2013-2014 OF THE 1ST RESPONDENT EXHIBIT P3. TRUE COPY OF THE ASSESSMENT ORDER DATED 31.07.2017 YEAR 2015-2016 OF THE 1ST RESPONDENT EXHIBIT P4. TRUE COPY OF THE APPEAL DATED 09.06.2018 FILED AGAINST EXHIBIT P1 EXHIBIT P5. TRUE COPY OF THE APPEAL DATED 09.06.2018 FILED AGAINST EXHIBIT P2 EXHIBIT P6. TRUE COPY OF THE APPEAL DATED 09.06.2018 FILED AGAINST EXHIBIT P3 EXHIBIT P7. TRUE COPY OF THE PETITION FOR CONDONATION OF DELAY IN EXHIBIT P1 EXHIBIT P8. TRUE COPY OF THE PETITION FOR CONDONATION OF DELAY IN EXHIBIT P2 EXHIBIT P9. TRUE COPY OF THE PETITION FOR CONDONATION OF DELAY IN EXHIBIT P3 EXHIBIT P10. TRUE COPY OF THE PETITION FOR STAY OF EXHIBIT P1 EXHIBIT P11. TRUE COPY OF THE PETITION FOR STAY OF EXHIBIT P2 EXHIBIT P12. TRUE COPY OF THE PETITION FOR STAY OF EXHIBIT P3 EXHIBIT P13. TRUE COPY OF THE REVENUE RECOVERY NOTICE DATED 09.05.2018 EXHIBIT P14. TRUE COPY OF THE REPLY ALSO DATED 23.05.2018 TO EXHIBIT P13 RESPONDENT'S EXHIBITS: NIL ---------------------- TRUE COPY PA TO JUDGE Scl. P.B. SURESH KUMAR, J. ------------------------------------- W.P.(C) No. 20751 of 2018 -------------------------------------- Dated this the 22nd day of June, 2018 JUDGMENT Challenging Exts.P1 to P3 assessment orders under the Kerala Value Added Tax Act, the petitioner preferred Exts.P4 to P6 appeals before the second respondent. There was a delay of 250 days in filing the appeals. Exts.P7 to P9 are the applications preferred by the petitioner to condone the delay in filing the appeals and Exts.P10 to P12 are the applications preferred by the petitioner in the appeals for stay. It is stated that proceedings have already been initiated for realisation of the amounts covered by the order impugned in the appeals. The grievance of the petitioner, in the circumstances, concerns the delay in disposing of the appeals. 2. Heard the learned counsel for the petitioner as also the learned Government Pleader. 3. Having regard to the facts and circumstances of the case, I deem it appropriate to dispose of the writ petition W.P.(C) No. 20751 of 2018 -2- directing the appellate authority to consider the applications preferred by the petitioner to condone the delay in filing the appeals. Ordered accordingly. This shall be done within one month from the date of receipt of a copy of the judgment. Needless to say that if the delay in filing the appeals is condoned, the appellate authority shall pass orders on the applications for stay preferred by the petitioner also, within the aforesaid time limit. Needless also to say that further proceedings for realisation of the amounts covered by the order impugned in the appeals shall be deferred by the respondents concerned till orders are passed on the applications to condone the delay in filing the appeals, or if the delay in filing the appeals is condoned, till orders are passed on the applications for stay. Sd/- P.B. SURESH KUMAR JUDGE Scl/22.06.2018 "