NITRO DIGITAL CONTROLS V. AGRICULTURAL INCOME TAX AND COMMERCIAL TAX OFFICER

WP(C)/33271/2018

AI Insights

The case involves Nitro Digital Controls, an assessee under the Kerala Value Added Tax Act, who faced assessment proceedings by the Agricultural Income Tax and Commercial Tax Officer, Alappuzha. The petitioner filed statutory appeals along with stay petitions and delay condonation petitions, citing a delay of one year and three months. The petitioner complained that the respondent authority was taking coercive steps before the appellate forum could consider these applications. The High Court intervened to ensure that the appellate authority would consider the petitions promptly.

• Counselvise Citation: [2018] 140 COUNSELVISE.COM (IT) 697522 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 11-10-2018
• Assessment Year: misc
• Laws Referred To: Kerala Value Added Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: THUSHARA JAMES
• Assessee Lawyers: K N SREEKUMARAN; N SANTHOSHKUMAR; P J ANILKUMAR
• Keywords: Assessment proceedings; Coercive Steps; Statutory Appeals; Stay petitions; Delay condonation petitions
• Section: 147; 148; 143(3); 153A; 68

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THURSDAY ,THE 11TH DAY OF OCTOBER 2018 / 19TH ASWINA, 1940 WP(C).No. 33271 of 2018 PETITIONER/S: NITRO DIGITAL CONTROLS PULIMOTTIL HOUSE, MANNANCHERRY, PIN - 688 534, ALAPPUZHA DISTRICT (REPRESENTED BY SRI.V.GOPALAKRISHNA PILLAI, MANAGING PARTNER) BY ADVS. SRI.K.N.SREEKUMARAN SRI.N.SANTHOSHKUMAR SRI.P.J.ANILKUMAR (A-1768) RESPONDENT/S: 1 AGRICULTURAL INCOME TAX AND COMMERCIAL TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT, ALAPPUZHA - 688 001. 2 DEPUTY COMMISSIONER APPEALS, STATE GOODS AND SERVICES TAX DEPARTMENT, ALAPPUZHA 688001 3 DEPUTY TAHSILDAR (RR) AMBALAPUZHA TALUK, ALAPPUZHA 688001 OTHER PRESENT: GP. DR. THUSHARA JAMES -2- W.P.(C). No. 33271 of 2018 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11.10.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT The petitioner, an assessee under the Kerala Value Added Tax Act, on the rolls of the 1st respondent, has been facing the assessment proceedings. It filed the Exts.P4 to P6 statutory appeals along with stay petitions, besides delay condonation petitions. The delay is said to be one year and three months. The petitioner complains that before the appellate forum could consider his interlocutory applications, the respondent authority is taking coercive steps. 2. This Court, after hearing the learned counsel on either side, disposes of this writ petition holding that the 2nd respondent may consider the interlocutory applications, including the delay condonation petitions, at the earliest and pass orders, possibly, within one month. Sd/- DAMA SESHADRI NAIDU JUDGE das -3- W.P.(C). No. 33271 of 2018 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER NO. 32041356873/2011-12 DATED 2.6.2017 ISSUED BY THE 1ST RESPONDENT EXHIBIT P2 TRUE COPY OF THE ASSESSMENT ORDER NO. 32041356873/2012-13 DATED 25.3.2017 ISSUED BY THE 1ST RESPONDENT EXHIBIT P3 TRUE COPY OF THE ASSESSMENT ORDER NO. 32041356873/2014-15 DATED 2.6.2017 ISSUED BY THE 1ST RESPONDENT EXHIBIT P4 TRUE COPY OF THE APPEAL MEMORANDUM FOR THE YEAR 2011-12 AGAINST EXT.P1 FILED BEFORE TE THE 2ND RESPONDENT ON 27.7.2018 EXHIBIT P4 A TRUE COPY OF THE APPLICATION FOR STAY FILED IN EXT. P4 APPEAL BEFORE THE 2ND RESPONDENT ON 27.7.2018 EXHIBIT P4 B TRUE COPY OF THE APPLICATION FOR DELAY FILED IN EXT. P4 APPEAL BEFORE THE 2ND RESPONDENT 5.10.2018 EXHIBIT P5 TRUE COPY OF THE APPEAL MEMORANDUM FOR THE YEAR 2012-13, AGAINST EXT.P2 FILED BEFORE THE 2ND RESPONDENT ON 27.7.2018 EXHIBIT P5 A TRUE COPY OF THE APPLICATION FOR STAY FILED IN EXT.P5 APPEAL BEFORE THE 2ND RESPONDENT ON 27.7.2018 EXHIBIT P5 B TRUE COPY OF THE APPLICATION FOR DELAY FILED IN EXT.P5 APPEAL BEFORE THE 2ND RESPONDENT ON 5.10.2018 -4- W.P.(C). No. 33271 of 2018 EXHIBIT P6 TRUE COPY OF THE APPEAL MEMORANDUM FOR THE YEAR 2014-15 AGAINST EXT.P6 FILED BEFORE THE 2ND RESPONDENT ON 27.7.2018 EXHIBIT P6 A TRUE COPY OF THE APPLICATION FOR STAY FILED IN EXT.P6 APPEAL BEFORE THE 2ND RESPONDENT ON 27.7.2018 EXHIBIT P6 B TRUE COPY OF THE APPLICATION FOR DELAY FILED IN EXT.P6 APPEAL BEFORE THE 2ND RESPONDENT ON 5.10.2018 EXHIBIT P7 TRUE COPY OF THE DEMAND NOTICE IN MALAYALAM ALONG WITH TRUE TRANSLATION IN ENGLISH IN FORM I FORM I BEARING RRC NO. 2018/2198/04 DATED 17.3.2018 ISSUED BY THE 3RD RESPONDENT EXHIBIT P8 TRUE COPY OF THE DEMAND NOTICE IN MALAYALAM ALONG WITH TRUE TRANSLATION IN ENGLISH IN FORM 1 NO. 2018/2670/04 DATED 10.5.2018 ISSUED BY THE 3RD RESPONDENT "