M/S.SUMORAA SUPERMARKET, PATHIRAPALLY, ALAPPUZHA V. THE AIT & COMMERCIAL TAX OFFICER, ALAPPUZHA

WP(C)/25630/2017

AI Insights

The case involves M/S. Sumoraa Supermarket, represented by its managing partner K. Rajasekharan Nair, who filed a writ petition against the Agricultural Income Tax & Commercial Tax Officer and others. The petitioner challenged the assessment orders for the years 2015-16 and 2016-17 under the Kerala Value Added Tax Act, which led to recovery steps by the respondents before considering the petitioner's stay requests. The court heard arguments from both sides and decided to halt the recovery process until the 2nd respondent reviews the petitions for delay condonation and stay.

• Counselvise Citation: [2017] 140 COUNSELVISE.COM (IT) 732865 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 02-08-2017
• Assessment Year: misc
• Laws Referred To: Kerala Value Added Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JASMIN
• Assessee Lawyers: P H RIYAS
• Keywords: Assessment Order; Delay condonation; Revenue recovery notice; Revenue recovery notice; Stay Petition; VAT Registration Cancellation
• Section: 7; 34; 16(10); 22(3)

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. 25630 of 2017 (C) ---------------------------- PETITIONER : ---------- M/S. SUMORAA SUPERMARKET PATTANTEVELIYIL BUILDING, ARYAD GRAMA PANCHAYATH, PATHIRAPALLY P.O., ALAPPUZHA - 688 521, REPRESENTED BY ITS MANAGING PARTNER K.RAJASEKHARAN NAIR. BY ADV. SRI.P.H.RIYAS RESPONDENTS : ----------- 1. THE AGRICULTURAL INCOME TAX & COMMERCIAL TAX OFFICER CIVIL STATION ANNEX, BOAT JETTY, ALAPPUZHA - 688 001. 2. THE ASSISTANT COMMISSIONER (APPEALS) COMMERCIAL TAXES, KALLUPALAM, ALAPPUZHA - 688 001. 3. THE DEPUTY THAHSILDAR (RR) AMBALAPPUZHA TALUK OFFICE, ALAPPUZHA - 688 001. 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: bp WP(C).No. 25630 of 2017 (C) ---------------------------- APPENDIX PETITIONER(S)' EXHIBITS ----------------------- EXHIBIT P1: TRUE COPY OF PROPOSAL NOTICE NO.32041376403 DATED 29.8.16 TO CANCEL VAT REGISTRATION U/S 16(10) OF THE KVAT ACT BY THE 1ST RESPONDENT TO THE PETITIONER. EXHIBIT P2: TRUE COPY OF CANCELLATION OF REGISTRATION ORDER DATED 26.9.2016 PASSED BY 1ST RESPONDENT ISSUED BY 1ST RESPONDENT TO THE PETITIONER. EXHIBIT P3: TRUE COPY OF ASSESSMENT ORDER DATED 15.10.2016 FOR THE YEAR 2015-16 PASSED U/S 22(3) OF THE KVAT BY THE 1ST RESPONDENT. EXHIBIT P4: TRUE COPY OF THE ASSESSMENT ORDER DATED 15.10.16 FOR THE YEAR 2016-17 PASSED U/S 22(3) OF THE KVAT AT BY 1ST RESPONDENT. EXHIBIT P5: TRUE COPY OF APPEAL MEMORANDUM DATED 20.7.17 FILED AGAINST EXT.P3 ASSESSMENT ORDER FOR 2015-16 BEFORE 2ND RESPONDENT. EXHIBIT P6: TRUE COPY OF APPEAL MEMORANDUM DATED 20.7.17 FILED AGAINST EXT.P4 ASSESSMENT ORDER FOR 2016-17 BEFORE THE 2ND RESPONDENT. EXHIBIT P7: TRUE COPY OF THE INTERLOCUTORY APPLICATION FOR CONDONATION OF DELAY FOR THE YEAR 15-16 DATED 20.7.17 FILED BEFORE 2ND RESPONDENT. EXHIBIT P8: TRUE COPY OF INTERLOCUTORY APPLICATION FOR CONDONATION OF DELAY IN FILING THE APPEAL FOR THE YEAR 2016-17 DATED 20.7.17 FILED BEFORE 2ND RESPONDENT. WP(C).No. 25630 of 2017 (C) ---------------------------- EXHIBIT P9: TRUE COPY OF THE INTERLOCUTORY APPLICATION FOR AN ABSOLUTE STAY FOR THE YEAR 2015-16 DATED 20.7.2017 FILED BEFORE 2ND RESPONDENT. EXHIBIT P10: TRUE COPY OF INTERLOCUTORY APPLICATION FOR AN ABSOLUTE STAY FOR THE EYAR 2016-17 DATED 20.7.2017 FILED BEFORE 2ND RESPONDENT. EXHIBIT P11: TRUE COPY OF FORM 1 & 10 RR NOTICE DATED 05.7.2017 ISSUED FOR THE YEAR 15-16 U/S. 7 & 34 OF THE RR ACT BY 3RD RESPONDENT. RESPONDENT(S)' EXHIBITS : NIL. //TRUE COPY// P.A. TO JUDGE bp A.K.JAYASANKARAN NAMBIAR, J. ............................................................. W.P.(C).No.25630 Of 2017 -(C ) ............................................................. Dated this the 2nd day of August, 2017 J U D G M E N T Against Exts.P3 and P4 assessment orders under the Kerala Value Added Tax Act, the petitioner has preferred Exts.P5 and P6 appeals together with Exts.P7 and P8 delay condonation petitions and Exts.P9 and P10 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 Exts.P3 and P4 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, I dispose the writ petition with the following directions: -2- W.P.(C).No.25630 Of 2017 -(C ) 1. The 2nd respondent shall consider and pass orders on Exts.P7 and P8 delay condonation petitions and Exts.P9 and P10 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 Exts.P11 revenue recovery notice for recovery of amounts confirmed against petitioner by Exts.P3 and P4 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 "