M/S.LITTLE FLOWER TRADERS V. COMMERCIAL TAX OFFICER

WP(C)/25588/2017

AI Insights

The case involves M/S Little Flower Traders, represented by its managing partner, Sri Jaison Mathew, who filed a writ petition against the Commercial Tax Officer and other respondents concerning recovery steps taken based on assessment orders under the KVAT and CST Acts. The petitioner had filed appeals and stay petitions against these orders, which were pending before the 2nd respondent. The main legal contention was the premature recovery actions taken by the respondents before the stay petitions were considered. The court found the delay in filing the appeals to be satisfactorily explained and condoned it, directing the 2nd respondent to expedite the consideration of the stay petitions and to halt recovery actions until a decision is made.

• Counselvise Citation: [2017] 140 COUNSELVISE.COM (IT) 726955 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 02-08-2017
• Assessment Year: misc
• Laws Referred To: KVAT Act, CST Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JASMIN M
• Assessee Lawyers: TOMSON EMMANUEL
• Keywords: Assessment Order; Delay condonation; Revenue recovery; Stay Petition
• Section: 147; 148; 143(3); 153A; 68

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR WEDNESDAY, THE 2ND DAY OF AUGUST 2017/11TH SRAVANA, 1939 WP(C).No. 25588 of 2017 (W) ---------------------------- PETITIONER(S): --------------------- M/S.LITTLE FLOWER TRADERS, BUILDING NO.VP/1543, MAIN ROAD, ALATHUR TALUK, VADAKKENCHERRY, PALAKKAD DISTRICT, REPRESENTED BY ITS MANAGING PARTNER, SRI.JAISON MATHEW. BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENT(S): ----------------------- 1. COMMERCIAL TAX OFFICER, AGRI. INCOME TAX & COMMERCIAL TAX OFFICE, ALATHUR-678 541. 2. ASSISTANT COMMISSIONER(APPEALS), COMMERCIAL TAXES, SALES TAX COMPLEX, PALAKKAD-678 001. 3. DEPUTY THAHSILDAR, ALATHOOR TALUK OFFICE, ALATHOOR-678 541, PALAKKAD DISTRICT. BY GOVERNMENT PLEADER. SMT.JASMIN.M.M THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02-08-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: hmh WP(C).No. 25588 of 2017 (W) ---------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXHIBIT P1 TRUE COPY OF ORDER DATED 07.12.2016 COMPLETED FOR THE YEAR 2014-15 UNDER THE KVAT ACT, BY THE 1ST RESPONDENT. EXHIBIT P1(A) TRUE COPY OF ORDER DATED 31.12.2016 COMPLETED FOR THE YEAR 2014-15 UNDER THE CST ACT, BY THE 1ST RESPONDENT. EXHIBIT P1(B) TRUE COPY OF ORDER DATED 31.12.2016 COMPLETED FOR THE YEAR 2015-16 UNDER THE CST ACT, BY THE 1ST RESPONDENT. EXHIBIT P2 TRUE COPY OF APPEAL DATED 30.03.2017 SUBMITTED BY PETITIONER AGAINST EXT.P1 ORDER, BEFORE 2ND RESPONDENT. EXHIBIT P2(A) TRUE COPY OF APPEAL DATED 29.03.2017 SUBMITTED BY PETITIONER AGAINST EXT.P1(A) ORDER, BEFORE 2ND RESPONDENT. EXHIBIT P2(B) TRUE COPY OF APPEAL DATED 30.03.2017 SUBMITTED BY PETITIONER AGAINST EXT.P1(B) ORDER, BEFORE 2ND RESPONDENT. EXHIBIT P3 TRUE COPY OF PETITION DATED 30.03.2017 FOR CONDONING DELAY IN FILING EXT P2 APPEAL, SUBMITTED BEFORE 2ND RESPONDENT. EXHIBIT P3(A) TRUE COPY OF PETITION DATED 29.03.2017 FOR CONDONING DELAY IN FILING EXT P2(A) APPEAL, SUBMITTED BEFORE 2ND RESPONDENT. EXHIBIT P3(B) TRUE COPY OF PETITION DATED 30.03.2017 FOR CONDONING DELAY IN FILING EXT P2(B) APPEAL, SUBMITTED BEFORE 2ND RESPONDENT. EXHIBIT P4 TRUE COPY OF PETITION FOR STAY DATED 30.03.2017, SUBMITTED ALONG WITH EXT P2 APPEAL, BEFORE 2ND RESPONDENT. EXHIBIT P4(A) TRUE COPY OF PETITION FOR STAY DATED 29.03.2017, SUBMITTED ALONG WITH EXT P2(A) APPEAL, BEFORE 2ND RESPONDENT. EXHIBIT P4(B) TRUE COPY OF PETITION FOR STAY DATED 30.03.2017, SUBMITTED ALONG WITH EXT P2(B) APPEAL, BEFORE 2ND RESPONDENT. EXHIBIT P5 TRUE COPY OF DEMAND NOTICE IN FORM NO.1 AND 10 ISSUED TO PETITIONER BY 3RD RESPONDENT, PURSUANT TO EXT P1 DEMAND. EXHIBIT P5(A) TRUE COPY OF DEMAND NOTICE IN FORM NO.1 AND 10 ISSUED TO PETITIONER BY 3RD RESPONDENT, PURSUANT TO EXT P1(A) DEMAND. EXHIBIT P5(B) TRUE COPY OF DEMAND NOTICE IN FORM NO.1 AND 10 ISSUED TO PETITIONER BY 3RD RESPONDENT PURSUANT TO EXT P1(B) DEMAND. RESPONDENT(S)' EXHIBITS : NIL ---------------------------------------- // TRUE COPY // PS TO JUDGE hmh A.K.JAYASANKARAN NAMBIAR, J. ............................................................. W.P.(C).No.25588 Of 2017 -(W ) ............................................................. Dated this the 2nd day of August, 2017 J U D G M E N T Against Ext.P1 series of assessment orders under the Kerala Value Added Tax Act, the petitioner has preferred Ext.P2 series of appeals together with Ext.P3 series of delay condonation petitions and Ext.P4 series of stay petitions before the 2nd respondent. It is the case of the petitioner that even prior to considering the stay petition, recovery steps are taken by the respondents against the petitioner for recovery of the amounts confirmed by Ext.P1 series of assessment orders. 2. I have heard the learned counsel appearing for the petitioner and also the learned Government Pleader appearing for the respondents. On a consideration of the facts and circumstances of the case as also the submissions made across the Bar, and taking note of the -2- W.P.(C).No.25588 Of 2017 -(W ) submission of the learned counsel for the petitioner that the delay occasioned in filing the appeal is only of 47 days and finding the explanation of the learned counsel for the petitioner to be satisfactory, I condone the delay occasioned in filing the appeal and dispose the writ petition with the following directions: 1. The 2nd respondent shall consider and pass orders on Ext.P4 series of stay petitions within a period of six weeks from the date of receipt of a copy of this judgment, after hearing the petitioner. 2. Recovery steps pursuant to Ext.P5 series of revenue recovery notices for recovery of amounts confirmed against petitioner by Ext.P1 series of assessment orders shall be kept in abeyance till orders are passed by the 2nd respondent as directed above and communicated to the petitioner. The petitioner shall produce a copy of this judgement, together with a copy of the writ petition before the 2rd respondent for further action. Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE mns/02.08.17 -3- W.P.(C).No.25588 Of 2017 -(W ) "