Kerala High Court
M/S. Mohammed Faris And Co vs State Of Kerala on 9 June, 2025
Author: A.K.Jayasankaran Nambiar
Bench: A.K.Jayasankaran Nambiar
OT.REV NOS. 17, 18, 19, & 20 OF 2025 :1: 2025:KER:40444
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR
&
THE HONOURABLE MR. JUSTICE P.M.MANOJ
MONDAY, THE 9TH DAY OF JUNE 2025 / 19TH JYAISHTA, 1947
OT.REV NO. 17 OF 2025
ORDER DATED 24.03.2025 IN TA(VAT) NO.08/2025 OF THE KERALA VALUE
ADDED TAX APPELLATE TRIBUNAL, KOZHIKODE
REVISION PETITIONER/APPELLANT/ASSESSEE:
M/S. MOHAMMED FARIS AND CO.
CHALISSERY, PALAKKAD REPRESENTED BY ITS PROPRIETOR ,
M.M. IBRAHIM, PIN - 679536
BY ADVS.
SMT.K.KRISHNA
SHRI.ACHYUTH MENON
SHRI.NIRMAL KRISHNAN
RESPONDENT/RESPONDENT/REVENUE:
STATE OF KERALA
REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVT.
SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
BY SENIOR GOVERNMENT PLEADER SRI. V.K SHAMSUDHEEN
THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON
09.06.2025, ALONG WITH OT.Rev.18/2025, 19/2025 AND CONNECTED
CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
OT.REV NOS. 17, 18, 19, & 20 OF 2025 :2: 2025:KER:40444
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR
&
THE HONOURABLE MR. JUSTICE P.M.MANOJ
MONDAY, THE 9TH DAY OF JUNE 2025 / 19TH JYAISHTA, 1947
OT.REV NO. 18 OF 2025
ORDER DATED 24.03.2025 IN TA(VAT) NO.07/2025 OF THE KERALA VALUE
ADDED TAX APPELLATE TRIBUNAL, KOZHIKODE
REVISION PETITIONER/APPELLANT/ASSESSEE:
M/S. MOHAMMED FARIS AND CO.
CHALISSERY, PALAKKAD REPRESENTED BY ITS PROPRIETOR ,
M.M. IBRAHIM, PIN - 679536
BY ADVS.
SMT.K.KRISHNA
SHRI.ACHYUTH MENON
SHRI.NIRMAL KRISHNAN
RESPONDENT/RESPONDENT/REVENUE:
STATE OF KERALA
REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT. GOVT.
SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
BY SENIOR GOVERNMENT PLEADER SRI. V.K SHAMSUDHEEN
THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON
09.06.2025, ALONG WITH OT.Rev.17/2025 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
OT.REV NOS. 17, 18, 19, & 20 OF 2025 :3: 2025:KER:40444
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR
&
THE HONOURABLE MR. JUSTICE P.M.MANOJ
MONDAY, THE 9TH DAY OF JUNE 2025 / 19TH JYAISHTA, 1947
OT.REV NO. 19 OF 2025
ORDER DATED 24.03.2025 IN TA(VAT) NO.09/2025 OF THE KERALA VALUE
ADDED TAX APPELLATE TRIBUNAL, KOZHIKODE
REVISION PETITIONER/APPELLANT/ASSESSEE:
M/S. MOHAMMED FARIS AND CO.
CHALISSERY, PALAKKAD REPRESENTED BY ITS PROPRIETOR ,
M.M. IBRAHIM, PIN - 679536
BY ADVS.
SMT.K.KRISHNA
SHRI.ACHYUTH MENON
SRI.A.K.NIRMAL KRISHNAN
RESPONDENT/RESPONDENT/REVENUE:
STATE OF KERALA
REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT. GOVT.
SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
BY SENIOR GOVERNMENT PLEADER SRI. V.K SHAMSUDHEEN
THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON
09.06.2025, ALONG WITH OT.Rev.17/2025 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
OT.REV NOS. 17, 18, 19, & 20 OF 2025 :4: 2025:KER:40444
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR
&
THE HONOURABLE MR. JUSTICE P.M.MANOJ
MONDAY, THE 9TH DAY OF JUNE 2025 / 19TH JYAISHTA, 1947
OT.REV NO. 20 OF 2025
ORDER DATED 24.03.2025 IN TA(VAT) NO.10/2025 OF THE KERALA VALUE
ADDED TAX APPELLATE TRIBUNAL, KOZHIKODE
REVISION PETITIONER/APPELLANT/ASSESSEE:
M/S. MOHAMMED FARIS AND CO.
CHALISSERY, PALAKKAD REPRESENTED BY ITS PROPRIETOR ,
M.M. IBRAHIM, PIN - 679536
BY ADVS.
SMT.K.KRISHNA
SHRI.ACHYUTH MENON
SHRI.NIRMAL KRISHNAN
RESPONDENT/RESPONDENT/REVENUE:
STATE OF KERALA
REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT. GOVT.
SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
BY SENIOR GOVERNMENT PLEADER SRI. V.K SHAMSUDHEEN
THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON
09.06.2025, ALONG WITH OT.Rev.17/2025 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
OT.REV NOS. 17, 18, 19, & 20 OF 2025 :5: 2025:KER:40444
ORDER
Dr. A.K.Jayasankaran Nambiar, J.
These OT. Revisions have been preferred by the petitioner assesee impugning the common order dated 24.03.2025 of the Kerala Value Added Tax Appellate Tribunal, Additional Bench, Kozhikode, that dismissed the applications preferred by him seeking condonation of the delay occasioned in curing the defects in respect of the second Appeals preferred before the Appellate Tribunal for the assessment years 2012-13, 2013-14, 2014-15 and 2015-16, respectively. Consequent to the dismissal of the delay condonation applications, the Tribunal went on to dismiss the appeals as well.
2. We find from a perusal of the common order of the Tribunal dismissing the delay condonation applications that, the Tribunal was concerned with the negligent attitude adopted by the petitioner, who was seeking to condone a delay of approximately 2266 days in the matter of curing a defect with regard to non-payment of the Kerala Legal Benefit Fund in respect of the appeals that he had preferred in 2018 itself. The Kerala Legal Benefit Fund amount that was required to be paid by the petitioner was to the tune of Rs.1,14,618/- and admittedly, the petitioner did not pay this amount for well over seven years. It is under those circumstances and in the absence of any valid explanation offered by the petitioner to justify the delay in curing the defect pointed out by the Appellate Tribunal, that the Appellate Tribunal proceeded to dismiss the delay condonation applications, and thereafter, the statutory second appeals.
3. We have heard Smt. Krishna. K the learned counsel for the petitioner OT.REV NOS. 17, 18, 19, & 20 OF 2025 :6: 2025:KER:40444 in all these revision petitions and also Sri. V.K.Shamsudheen, the learned Government Pleader for the respondent State.
Taking note of the peculiar facts and circumstances in the instant case, and finding that a non-consideration of the second appeals on merits would visit the petitioner with a huge liability totalling more than a crore of rupees by way of differential taxes, we deem it appropriate to offer the petitioner one more chance to contest the appeals on merits by condoning the delay occasioned by him in curing the defects. Although the explanation offered by the petitioner for the delay is not satisfactory, we feel that the interests of justice would permit a condonation of the delay on terms. Accordingly, we dispose these revision petitions by setting aside the impugned orders of the Appellate Tribunal and by directing the Appellate Tribunal to consider the restoration applications to be filed by the petitioner before it, and restore the appeals and stay applications concerned subject to the petitioner satisfying the following conditions:
1. The petitioner shall pay an amount of Rs.1,86,827/-
(Rs.1,14,618/- towards the Kerala Legal Benefit Fund, together with simple interest at the rate of 9% thereon for a period of seven years) within one month, and produce proof of payment of the same before the Appellate Tribunal along with the restoration application to be filed pursuant to the directions in this judgment.
2. The petitioner shall also pay an amount of Rs.4 lakhs by way of costs to the High Court Legal Services Committee and OT.REV NOS. 17, 18, 19, & 20 OF 2025 :7: 2025:KER:40444 produce proof of such payment along with the restoration application to be filed before the Appellate Tribunal.
On the petitioner filing restoration applications together with the documents showing payment of the aforementioned amounts, the Tribunal shall treat the delay occasioned by the petitioner as condoned and proceed to consider the interlocutory applications as also the statutory second appeals on merits, and pass orders in the matter, after hearing the petitioner.
Sd/-
DR. A.K.JAYASANKARAN NAMBIAR JUDGE Sd/-
P.M.MANOJ JUDGE mns OT.REV NOS. 17, 18, 19, & 20 OF 2025 :8: 2025:KER:40444 APPENDIX OF OT.REV 18/2025 PETITIONER ANNEXURES Annexure A COPY OF ASSESSMENT ORDER ISSUED BY THE COMMERCIAL TAX OFFICER PATTAMBI FOR THE YEAR 2012-13 DTD. 17-08-2017 Annexure B COPY OF APPELLATE ORDER ISSUED BY THE ASSISTANT COMMISSIONER (APPEALS), PALAKKAD DTD. 12-06-2018 Annexure C COPY OF APPEAL FILED BY THE PETITIONER BEFORE VALUE ADDED TAX APPELLATE TRIBUNAL, KOZHIKODE DTD. 28-09-2018 Annexure D COPY OF DEFECT NOTICE ISSUED BY THE ASSISTANT SECRETARY, KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, KLOZHIKODE DTD. 20-10-2018 Annexure E COPY OF AFFIDAVIT ALONG WITH SECURITY BOND FILED BY THE REVISION PETITION BEFORE THE VALUE ADDED TAX APPELLATE TRTIBUNAL, KOZHIKODE DTD. 28-01-2025 Annexure F COPY OF DELAY PETITION ALONG WITH CHALAN FILED BY THE REVN. PETITIONER DTD. 26-02-2025 Annexure G COPY OF CAUSE LIST POSTING OF APPEAL ISSUED BY THE VALUE ADDED TAX APPELLATE TRIBUNAL, KOZHIKODE DTD. 17-03-2025 Annexure H CERTIFIED COPY OF COMMON ORDER DISMISSING THE DELAY PETITION IN INTP NOS. 62/2025, 64/2025, 66/2025 & 68/2025 IN TA NOS, 7, 8, 9 & 10/2025 /ISSUED BY THE VALUE ADDED TAX APPELLATE TRIBUNAL, KOZHIKODE DTD. 24-03-2025 Annexure I CERTIFIED COPY OF COMMON ORDER DISMISSING THE STAY PETITION FILED BY THE REVISION PETITIONER IN INTP NOS. 63/ 65, 67 & 69/2025 IN TA (VAT) NOS. 7, 8, 9 & 10/2025 ISSUED BY THE VALUE ADDED TAX APPELLATE TRIBUNAL, KOZHIKODE DTD. 24-03-2025 Annexure J CERTIFIED COPY OF COMMON ORDER DISMISSING THE APPEAL FILED BY THE REVN. PETITIONER IN TA (VAT) NOS. 7, 8, 9 & 10/2025 ISSUED BY THE VALUE ADDED TAX APPELLATE TRIBUNAL, KOZHIKODE DTD. 24-03-2025 OT.REV NOS. 17, 18, 19, & 20 OF 2025 :9: 2025:KER:40444 APPENDIX OF OT.REV 19/2025 PETITIONER ANNEXURES Annexure A COPY OF ASSESSMENT ORDER ISSUED BY THE COMMERCIAL TAX OFFICER, PATTAMBI FOR THE YEAR 2014-15 DTD. 25-08-2017 Annexure B COPY OF ORDER ISSUED BY THE ASST.
COMMISSIONER (APPEALS), PALAKKAD FOR THE YEAR 2013-14 DTD. 12-06-2018 Annexure C COPY OF APPEAL FILED BY THE REVISION PETITIONER BEFORE THE VALUE ADDED TAX APPELLATE TRIBUNAL, KOZHIKODE DTD. 28-09-2018 Annexure D COPY OF DEFECT NOTICE ISSUED BY THE ASST.
SECRETARY, VALUE ADDED TAX APPELLATE TRIBUNAL, KOZHIKODE DTD. 20-10-201 Annexure E COPY OF AFFIDAVIT ALONG WITH SECURITY BOND IN FORM NO.6 FILED BY THE REVISION PETITIONER BEFORE THE VALUD ADDED TAX APPELLATE TRIBUNAL, KOZHIKODE DTD. 28-01-2025 Annexure F COPY OF DELAY PETITION ALONG WITH CHALLAN FILED BY THE REVISION PETITIONER DTD. 26-02- 2025 Annexure G COPY OF LIST OF POSTING OF THE APPEAL ISSUED BY THE VALUE ADDEXD TAX APPELLATE TRIBUNAL DTD. 17-03-2025 Annexure H COPY OF COMMON ORDER IN TA (VAT) NOS.
07/2025, 08/2025, 09/2025 & 10/2025 OF THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, KOZHIKODE DTD. 24-03-2025 Annexure I COPY OF COMMON ORDER IN TA (VAT) NOS.
07/2025, 08/2025, 09/2025 & 10/2025 OF THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, KOZHIKODE DTD. 24-03-2025 Annexure J COPY OF COMMON ORDER IN TA (VAT) NOS.
07/2025, 08/2025, 09/2025 & 10/2025 OF THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, KOZHIKODE DTD. 24-03-2025 OT.REV NOS. 17, 18, 19, & 20 OF 2025 :10: 2025:KER:40444 APPENDIX OF OT.REV 20/2025 PETITIONER ANNEXURES Annexure A COPY OF ASSESSMENT ORDER ISSUED BY THE COMMERCIAL TAX OFFICER, PATTAMBI FOR THE YEAR 2015-164 DTD. 25-08-2017 Annexure B COPY OF ORDER ISSUED BY THE ASST.
COMMISSIONER (APPEALS), PALAKKAD FOR THE YEAR 2015-16 DTD. 12-06-2018 Annexure C COPY OF APPEAL FILED BY THE REVISION PETITIONER BEFORE THE VALUE ADDED TAX APPELLATE TRIBUNAL, KOZHIKODE DTD. 28-09-2018 Annexure D COPY OF DEFECT NOTICE ISSUED BY THE ASST.
SECRETARY, VALUE ADDED TAX APPELLATE TRIBUNAL, KOZHIKODE DTD. 20-10-2018 Annexure E COPY OF AFFIDAVIT ALONG WITH SECURITY BOND IN FORM NO.6 FILED BY THE REVISION PETITIONER BEFORE THE VALUD ADDED TAX APPELLATE TRIBUNAL, KOZHIKODE DTD. 28-01-2025 Annexure F COPY OF DELAY PETITION ALONG WITH CHALLAN FILED BY THE REVISION PETITIONER DTD. 26-02- 2025 Annexure G COPY OF LIST OF POSTING OF THE APPEAL ISSUED BY THE VALUE ADDEXD TAX APPELLATE TRIBUNAL DTD. 17-03-2025 Annexure H COPY OF COMMON ORDER DISMISSING DELAY PETITION IN INTP NOS. 62, 64, 66 & 68/2025 IN TA (VAT) NOS. 07/2025, 08/2025, 09/2025 & 10/2025 OF THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, KOZHIKODE DTD. 24-03-2025 Annexure I COPY OF COMMON ORDER DISMISSING THE STAY APPLICATION IN INTP NOS. 63, 65, 67 & 69/2025 IN TA (VAT) NOS. 07/2025, 08/2025, 09/2025 & 10/2025 OF THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, KOZHIKODE DTD. 24-03-2025 Annexure J COPY OF COMMON ORDER DISMISSING THE APPEAL IN TA (VAT) NOS. 07/2025, 08/2025, 09/2025 & 10/2025 OF THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, KOZHIKODE DTD. 24-03-2025 OT.REV NOS. 17, 18, 19, & 20 OF 2025 :11: 2025:KER:40444 APPENDIX OF OT.REV 17/2025 PETITIONER ANNEXURES Annexure A COPYOF ASSESSMENT ORDER ISSUED BY THE COMMERCIAL TAX OFFICER, PATTAMBI FOR THE YEAR 2013-14 DTD. 17-08-2017 Annexure B COPY OF ORDER ISSUED BY THE ASST.
COMMISSIONER (APPEALS), PALAKKAD FOR THE YEAR 2013-14 DTD. 12-06-2018 Annexure C COPY OF APPEAL FILED BY THE REVISION PETITIONER BEFORE THE VALUE ADDED TAX APPELLATE TRIBUNAL, KOZHIKODE DTD. 28-09-2018 Annexure D COPY OF DEFECT NOTICE ISSUED BY THE ASST.
SECRETARY, VALUE ADDED TAX APPELLATE TRIBUNAL, KOZHIKODE DTD. 20-10-2018 Annexure E COPY OF AFFIDAVIT ALONG WITH SECURITY BOND IN FORM NO.6 FILED BY THE REVISION PETITIONER BEFORE THE VALUD ADDED TAX APPELLATE TRIBUNAL, KOZHIKODE DTD. 28-01-2025 Annexure F COPY OF DELAY PETITION ALONG WITH CHALLAN FILED BY THE REVISION PETITIONER DTD. 26-02- 2025 Annexure G COPYOF LIST OF POSTING OF THE APPEAL ISSUED BY THE VALUE ADDEXD TAX APPELLATE TRIBUNAL DTD. 17-03-2025 Annexure H COPY OF COMMON ORDER DISMISSED THE DELAY PETITION INTP NOS. 62, 64, 66, & 68/2025 IN TA (VAT) NOS. 07/2025, 08/2025, 09/2025 & 10/2025 OF THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, KOZHIKODE DTD. 24-03-2025 Annexure I COPY OF COMMON ORDER DISMISSED THE STAY PETITION INTP NOS. 63, 65, 67 & 69/2025 IN TA (VAT) NOS. 07/2025, 08/2025, 09/2025 & 10/2025 OF THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, KOZHIKODE DTD. 24-03-2025 Annexure J COPY OF COMMON ORDER DISMISSED APPEALS IN TA (VAT) NOS. 07/2025, 08/2025, 09/2025 & 10/2025 OF THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, KOZHIKODE DTD. 24-03-2025