MANU TRADERS V. AGRICULTURAL INCOME TAX AND COMMERCIAL TAX OFFICER

WP(C)/33257/2018

AI Insights

The case involves Manu Traders, represented by Smt. Rajalakshmi P., who is the proprietor, challenging the coercive steps taken by the respondent authorities before the appellate forum could consider their interlocutory applications related to statutory appeals and delay condonation petitions under the Kerala Value Added Tax Act. The petitioner faced assessment proceedings and filed appeals against the assessment orders issued by the 1st respondent, the Agricultural Income Tax and Commercial Tax Officer. The appeals were accompanied by stay petitions and delay condonation petitions, citing a delay of one year and eight months. The petitioner argued that the delay in considering these applications was unjustly allowing the respondent to proceed with coercive measures.

• Counselvise Citation: [2018] 140 COUNSELVISE.COM (IT) 697653 (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. 33257 of 2018 PETITIONER/S: MANU TRADERS PULIMOTTIL HOUSE, MANNANCHERRY, PIN 688538. ALAPPUZHA DISTRICT,(REPRESENTED BY SMT. RAJALAKSHMI P. PROPRIETOR) 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 SERVICE TAX DEPARTMENT, ALAPPUZHA 688001 2 DEPUTY COMMISSIONER(APPEALS), STATE GOODS SERVICE TAX DEPARTMENT, ALAPPUZHA-688001. 3 DEPUTY TAHSILDAR(PR), AMBALAPUZHA TALUK, ALAPPUZHA-688001. OTHER PRESENT: GP. DR. THUSHARA JAMES -2- W.P.(C). No. 33257 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.P5 to P7 statutory appeals along with stay petitions, besides delay condonation petitions. The delay is said to be one year and eight 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. 33257 of 2018 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER NO.32041355714/2010-11 DATED 30.03.2016 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2 TRUE COPY OF THE ASSESSMENT ORDER NO.32041355714/2012-13 DATED 25/01/2017 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P3 TRUE COPY OF THE ASSESSMENT ORDER NO.32041355714/2013-14 DATED 25.09/2016 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P4 TRUE COPY OF THE ASSESSMENT ORDER NO.32041355714/2014-15 DATED 31/05/2017 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P5 TRUE COPY OF THE APPEAL MEMORANDUM FOR THE YEAR 2010-11 AGAINST EXT.P1 FILED BEFORE THE 2ND RESPONDENT ON 27/07/2018. EXHIBIT P5 A TRUE COPY OF THE APPLICATION FOR STAY FILED IN EXT.P5 APPEAL BEFORE THE 2ND RESPONDENT ON 27/07/2018. EXHIBIT P5 B TRUE COPY OF THE APPLICATION FOR DELAY FILED IN EXT-05 APPEAL BEFORE ETHE 2ND RESPONDENT ON 05/10/2018. EXHIBIT P6 TRUE COPY OF THE APPEAL MEMORANDUM FOR THE YEAR 2012-13 AGAINST EXT.P2 FILED BEFORE THE 2ND RESPONDENT ON 27/07/2018. -4- W.P.(C). No. 33257 of 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.P3 FILED BEFORE TEH 2ND RESPONDENT ON 27/07/2018. 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 MEMOERANDUM 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 DEMAND NOTICE IN MALAYALAM ALONG WITH TRUE TRANSLATION IN ENGLISH IN FORM 1 FORM 1 BEARING RRC NO.2018/2674/04 DATED 10/05/2018 ISSUED BY THE 3RD RESPONDENT. -5- W.P.(C). No. 33257 of 2018 EXHIBIT P10 TRUE COPY OF THE DEMAND NOTICE IN MALAYALAM ALONG WITH TRUE TRANSLATION IN ENGLISH IN FORM 1 NO.2018/2684/04 DATED 10/05/2018 ISSUED BY THE 3RD RESPONDENT. "