NITRO HOME ESSENTIALS (INDIA) PVT LTD. V. AGRICULTURAL INCOME TAX AND COMMERCIAL TAX OFFICER

WP(C)/33287/2018

AI Insights

Nitro Home Essentials (India) Pvt Ltd, represented by its managing director, faced assessment proceedings under the Kerala Value Added Tax Act by the Agricultural Income Tax and Commercial Tax Officer. The company filed statutory appeals against several assessment orders, along with stay petitions and delay condonation petitions, citing a delay of one year and three months. Before the appellate forum could consider these applications, coercive steps were taken by the respondent authority. The company sought relief from the High Court to prevent these actions until the appeals and petitions were considered.

• Counselvise Citation: [2018] 140 COUNSELVISE.COM (IT) 755125 (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; Delay condonation; Statutory Appeals; Stay 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. 33287 of 2018 PETITIONER/S: NITRO HOME ESSENTIALS (INDIA) PVT LTD. PULIMOTTIL HOUSE, MANNANCHERRY, PIN-688538, ALAPPUZHA DISTRICT (REPRESENTED BY SRI.MANUMOHAN G., MANAGING DIRECTOR) 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 688001. 2 DEPUTY COMMISSIONER (APPEALS) STATE GOODS AND SERVICES TAX DEPARTMENT, ALAPPUZHA 688001. 3 DEPUTY TAHSILDAR (RR) AMBALAPUZHA (RR), AMBALAPUZHA TALUK, ALAPPUZHA - 688 001. OTHER PRESENT: GP. DR. THUSHARA JAMES -2- W.P.(C). No. 33287 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.P6 to P10 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 petition, at the earliest and pass orders, possibly, within one month. Sd/- DAMA SESHADRI NAIDU JUDGE das -3- W.P.(C). No. 33287 of 2018 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER NO. 32041361013/2011-12 DATED 31.05.2017 ISSUED BY THE IST RESPONDENT. EXHIBIT P2 TRUE COPY OF THE ASSESSMENT ORDER NO. 32041361013/2013-14 DATED 24.03.2017 ISSUED BY THE IST RESPONDENT. EXHIBIT P3 TRUE COPY OF THE ASSESSMENT ORDER NO. 32041361013/204-15 DATED 02.06.2017 ISSUED BY THE IST RESPONDENT. EXHIBIT P4 TRUE COPY OF THE ASSESSMENT ORDER NO. 32041361013/2015-16 DATED 02.06.2017 ISSUED BY THE IST RESPONDENT. EXHIBIT P5 TRUE COPY OF THE ASSESSMENT ORDER NO. 32041361013/2016-17 DATED 31.05.2017 ISSUED BY THE IST RESPONDENT. EXHIBIT P6 TRUE COPY OF THE APPEAL MEMORANDUM FOR THE YEAR 2011-12 AGAINST EXT-P1 FILED BEFORE THE 2ND RESPONDENT ON 27.07.2018. EXHIBIT P6 A TRUE COPY OF THE APPLICATION FOR STAY FILED IN EXT. P6 APPEAL BEFORE THE 2ND RESPONDENT ON 27.07/.2018. EXHIBIT P6 B TRUE COPY OF THE APPLICATION FOR DELAY FILED IN EXT. P6 APPEAL BEFORE THE 2ND RESPONDENT ON 05.10.2018. EXHIBIT P7 TRUE COPY OF THE APPEAL MEMORANDUM FOR THE YEAR 2013-14 AGAINST EXT -P2 FILED BEFORE THE 2ND RESPONDENT ON 27.07.2018. -4- W.P.(C). No. 33287 of 2018 EXHIBIT P7 A TRUE COPY OF THE APPLICATION FOR STAY FILED IN EXT-P7 APPEAL BEFORE THE 2ND RESPONDENT ON 27.07.2018. EXHIBIT P7 B TRUE COPY OF THE APPLICATION FOR DELAY FILED IN EXT-P7 APPEAL BEFORE THE 2ND RESPONDENT ON 05.10.2018. EXHIBIT P8 TRUE COPY OF THE APPEAL MEMORANDUM FOR THE YEAR 2014-15 AGAINST EXT-P3 FILED BEFORE THE 2ND RESPONDENT ON 27.07.2018. EXHIBIT P8 A TRUE COPY OF THE APPLICATION FOR STAY FILED IN EXT-P8 APPEAL BEFORE THE 2ND RESPONDENT ON 27.07.2018 EXHIBIT P8 B TRUE COPY OF THE APPLICATION FOR DELAY FILED IN EXT-P8 APPEAL BEFORE THE 2ND RESPONDENT ON 05.10.2018. EXHIBIT P9 TRUE COPY OF THE APPEAL MEMORANDUM FOR THE YEAR 2015-16 AGAINST EXT-P4 FILED BEFORE THE 2ND RESPONDENT ON 27.07.2018. EXHIBIT P9 A TRUE COPY OF THE APPLICATION FOR STAY FILED IN EXT-P7 APPEAL BEFORE THE 2ND RESPONDENT ON 27.07.2018 EXHIBIT P9 B TRUE COPY OF THE APPLICATION FOR DELAY FILED IN EXT-P7 APPEAL BEFORE THE 2ND RESPONDENT ON 05.10.2018. EXHIBIT P10 TRUE COPY OF THE APPEAL MEMORANDUM FOR THE YEAR 2016-17 AGAINST EXT-P5 FILED BEFORE THE 2ND RESPONDENT ON 27.07.2018. EXHIBIT P10 A TRUE COPY OF THE APPLICATION FOR STAY FILED IN EXT-P10 APPEAL BEFORE THE 2ND RESPONDENT ON 27.07.2018 -5- W.P.(C). No. 33287 of 2018 EXHIBIT P10 B TRUE COPY OF THE APPLICATION FOR DELAY FILED IN EXT-P10 APPEAL BEFORE THE 2ND RESPONDENT ON 08.10.2018. EXHIBIT P11 TRUE COPY OF THE DEMAND NOTICE IN MALAYALAM ALONG WITH TRUE TRANSLATION IN ENGLISH IN FORM 1 FORM 1 BEARING RRC NO. 2018/2194/04 DATED 17.03.2018 ISSUED BY THE 3RD RESPONDENT. EXHIBIT P12 TRUE COPY OF THE DEMAND NOTICE IN MALAYALAM ALONG WITH TRUE TRANSLATION IN ENGLISH IN FORM 1 NO. 2018/2195/04 DATED 17.03.2018 ISSUED BY THE 3RD RESPONDENT. EXHIBIT P13 TRUE COPY OF THE DEMAND NOTICE IN MALAYALAM ALONG WITH TRUE TRANSLATION IN ENGLISH IN FORM 1 NO. 2018/2196/04 DATED 17.03.2018 ISSUED BY THE 3RD RESPONDENT. EXHIBIT P14 TRUE COPY OF THE DEMAND NOTICE IN MALAYALAM ALONG WITH TRUE TRANSLATION IN ENGLISH IN FORM 1 NO. 2018/2197/04 DATED 17.03.2018 ISSUED BY THE 3RD RESPONDENT. "