R.RAJESHKUMAR V. THE AIT & COMMERCIAL TAX OFFICER

WP(C)/27353/2017

AI Insights

The case involves R. Rajeshkumar, the proprietor of R.R. Traders, who filed a writ petition against the assessment orders issued under the Kerala Value Added Tax Act for the years 2012-13, 2013-14, and 2014-15. The petitioner had filed appeals against these orders, along with petitions for condonation of delay and stay, which were pending before the 2nd respondent. The petitioner argued that the delay in filing the appeals was approximately 25 days. The court heard the submissions and decided to condone the delay, directing the 2nd respondent to expedite the consideration of the stay petitions and to hold off on any recovery actions until a decision was made.

• Counselvise Citation: [2017] 140 COUNSELVISE.COM (IT) 741550 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 18-08-2017
• Assessment Year: misc
• Laws Referred To: Kerala Value Added Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: SHAMSUDHEEN
• Assessee Lawyers: P H RIYAS; R N SAJITHA
• Keywords: Assessment Order; Delay condonation; Revenue recovery; Stay Petition
• Section: 7; 25(1); 34

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAY ASANKARAN NAMBIAR FRIDAY, THE 18TH DAY OF AUGUST 2017/27TH SRAV ANA, 1939 WP(C).No. 27353 of 2017 (T) ---------------------------- PETITIONER(S): ---------------------- R.RAJESHKUMAR, PROPRIETOR, R.R. TRADERS, NETHAJI, NORTH ARYAD P.O., ALAPPUZHA - 688 542. BY ADVS.SRI.P.H.RIYAS SMT.R.N.SAJITHA RESPONDENT(S): ------------------------- 1. THE AGRICULTURAL INCOME TAX & COMMERCIAL TAX OFFICER, CIVIL STA TION ANNEX, ALAPPUZHA - 688 001. 2. THE ASSISTANT COMMISSIONER (APPEALS), COMMERCIAL TAXES, MELUVALLIL BUILDING, KALLUPALAM, ALAPPUZHA - 688 001. 3. THE DEPUTY THAHSILDAR (R.R), AMBALAPPUZHA TALUK OFFICE, ALAPPUZHA - 688 001. BY GOVERNMENT PLEADER SRI.SHAMSUDHEEN V.K. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18-08-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: TS WP(C).No. 27353 of 2017 (T) -------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ----------------------- EXHIBIT P1 TRUE COPY OF PRE-ASSESSMENT NOTICE DATED 11.04.17 ISSUED FOR THE YEAR 2012-13 U/S 25(1) OF THE KVAT ACT BY 1ST RESPONDENT TO THE PETITIONER. EXHIBIT P2 TRUE COPY OF PRE-ASSESSMENT NOTICE DATED 22.04.17 ISSUED FOR THE YEAR 2013-14 U/S 25(1) OF THE KVAT ACT BY 1ST RESPONDENT TO THE PETITIONER. EXHIBIT P3 TRUE COPY OF PRE-ASSESSMENT NOTICE DATED 22.04.17 ISSUED FOR THE YEAR 2014-15 U/S 25(1) OF THE KVAT ACT BY 1ST RESPONDENT TO THE PETITIONER. EXHIBIT P4 TRUE COPY OF THE ASSESSMENT ORDER DATED 31.05.17 COMPLETED U/S 25(1) OF THE KVAT ACT FOR THE YEAR 2012-13 BY THE 1ST RESPONDENT TO THE PETITIONER. EXHIBIT P5 TRUE COPY OF THE ASSESSMENT ORDER DATED 02.06.17 COMPLETED U/S 25(1) OF THE KVAT ACT FOR THE YEAR 2013-14 BY THE 1ST RESPONDENT TO THE PETITIONER. EXHIBIT P6 TRUE COPY OF THE ASSESSMENT ORDER DATED 02.06.17 COMPLETED U/S 25(1) OF THE KVAT ACT FOR THE YEAR 2014-15 BY THE 1ST RESPONDENT TO THE PETITIONER. EXHIBIT P7 TRUE COPY OF APPEAL MEMORANDUM DATED 01.08.17 FOR THE YEAR 2012-13 FILED BEFORE 2ND RESPONDENT BY THE PETITIONER. EXHIBIT P8 TRUE COPY OF APPEAL MEMORANDUM DATED 01.08.17 FOR THE YEAR 2013-14 FILED BEFORE 2ND RESPONDENT BY THE PETITIONER. EXHIBIT P9 TRUE COPY OF APPEAL MEMORANDUM DATED 01.08.17 FOR THE YEAR 2014-15 FILED BEFORE 2ND RESPONDENT BY THE PETITIONER. TS WP(C).No. 27353 of 2017 (T) -------------------------------------- EXHIBIT P10 TRUE COPY OF INTERLOCUTORY APPLICATION FOR CONDONATION OF DELAY DATED 01.08.17 FOR 27 DAYS FOR THE YEAR 2012-13 FILED BEFORE 2ND RESPONDENT BY THE PETITIONER. EXHIBIT P11 TRUE COPY OF INTERLOCUTORY APPLICATION FOR CONDONATION OF DELAY DATED 01.08.17 FOR 22 DAYS FOR THE YEAR 2014-15 FILED BEFORE 2ND RESPONDENT BY THE PETITIONER. EXHIBIT P12 TRUE COPY OF INTERLOCUTORY APPLICATION FOR CONDONATION OF DELAY DATED 01.08.17 FOR 22 DAYS FOR THE YEAR 2014-15 FILED BEFORE 2ND RESPONDENT BY THE PETITIONER. EXHIBIT P13 TRUE COPY OF INTERLOCUTORY APPLICATION FOR AN ABSOLUTE STAY DATED 01.08.17 FOR THE YEAR 12-13 FILED BEFORE 2ND RESPONDENT BY THE PETITIONER. EXHIBIT P14 TRUE COPY OF INTERLOCUTORY APPLICATION FOR AN ABSOLUTE STAY DATED 01.08.17 FOR THE YEAR 13-14 FILED BEFORE 2ND RESPONDENT BY THE PETITIONER. EXHIBIT P15 TRUE COPY OF INTERLOCUTORY APPLICATION FOR AN ABSOLUTE STAY DATED 01.08.17 FOR THE YEAR 14-15 FILED BEFORE 2ND RESPONDENT BY THE PETITIONER. EXHIBIT P16 TRUE COPY OF RR NOTICES DATED 13.07.17 FOR THE YEAR 2012-13 ISSUED U/S.7 & 34 OF THE RR ACT BY 3RD RESPONDENT TO THE PETITIONER. EXHIBIT P17 TRUE COPY OF RR NOTICES DATED 13.07.17 FOR THE YEAR 2013-14 ISSUED U/S. 7 & 34 OF THE RR ACT BY 3RD RESPONDENT TO THE PETITIONER. EXHIBIT P18 TRUE COPY OF RR NOTICE DATED 13.07.17 FOR THE YEAR 2014-15 ISSUED U/S. 7 & 34 OF THE RR ACT BY 3RD RESPONDENT TO THE PETITIONER. RESPONDENT(S)' EXHIBITS - NIL ------------------------------------------------- /TRUE COPY/ PS TO JUDGE TS A.K.JAYASANKARAN NAMBIAR, J. - - - - - - - - - - - - - - - - - - - - - - - - - - W.P.(C) No.27353 of 2017 - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 18th day of August, 2017 JUDGMENT Against Exts. P4 to P6 assessment orders under the Kerala Value Added Tax Act, the petitioner has preferred Exts.P7 to P9 appeals together with Exts.P10 to P12 delay condonation petitions and Exts.P13 to P15 stay petitions before the 2nd respondent. It is submitted by the learned counsel for the petitioner that the delay occasioned in filing the appeals is only of approximately 25 days. 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. P16 to P18 revenue recovery notices. 2. I have heard the learned counsel for the petitioner and also the learned Government Pleader for the respondents. 3. On a consideration of the facts and circumstances of the case as also the submissions made across the Bar, and taking note of the explanation given by the learned counsel for the petitioner for the short delay of 25 days occasioned in preferring the appeal, I condone the delay so occasioned, and dispose the writ petition with the following directions: W.P.(c).No.27353 of 2017 : 2 : i) The 2nd respondent shall consider and pass orders on Exts.P13 to P15 stay petitions within a period of six weeks from the date of receipt of a copy of this judgment, after hearing the petitioner. ii) Recovery steps pursuant to Ext.P16 to P18 Revenue Recovery notices for recovery of amounts confirmed against petitioner by Exts.P4 to P6 assessment orders shall be kept in abeyance till orders are passed by the 2nd respondent as directed above and communicated to the petitioner. iii) The petitioner shall produce a copy of the writ petition along with a copy of this judgment, before the 2nd respondent, for further action. Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE sm/ "