Acc Limited vs The Joint Commissioner (Appeals)
2021 Latest Caselaw 12055 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM

                               PRESENT

          THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN

     FRIDAY, THE 16TH DAY OF APRIL 2021 / 26TH CHAITHRA, 1943

                       WP(C).No.9929 OF 2021(M)


PETITIONER:

               ACC LIMITED
               1/1, SHANKARALAYAM, THIRUVANGAD,
               THALASSERY, KANNUR - 670 103, REPRESENTED
               BY ITS MANAGER FINANCE, MR. SARAVANAN N.

               BY ADVS.
               SRI.A.KUMAR
               SRI.P.J.ANILKUMAR
               SMTG.MINI(1748)
               SRI.P.S.SREE PRASAD
               SHRI.JOB ABRAHAM
               SRI.AJAY V.ANAND

RESPONDENTS:

      1        THE JOINT COMMISSIONER (APPEALS)
               NIRMAL ARCADE, NEAR PASSPORT OFFICE,
               ERANHIPPALAM, KOZHIKODE - 673 006.

      2        DEPUTY COMMISSIONER OF STATE TAX
               SPECIAL CIRCLE, SGST DEPARTMENT, GROUND FLOOR,
               ADDITIONAL CIVIL STATION, KANNUR - 670 002.


               SMT.JASMINE M.M., PP

     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
16.04.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 W.P.(C)No.9929 of 2021
                                       2

                                 JUDGMENT

Dated this the 16th day of April, 2021

The petitioner has filed Ext.P3 appeal against Ext.P1 order of

assessment, along with an application to condone the delay of 21 days.

The petitioner has also filed Ext.P2 rectification application against Ext.P1

before the 2nd respondent.

2. Heard the learned counsel for the petitioner and the learned

Government Pleader.

3. There shall be a direction to the 1 st respondent to consider

Ext.P3 appeal, after hearing the petitioner, within a period of two months

from the date of receipt of a certified copy of this judgment. There shall

also be a direction to the 2nd respondent to consider Ext.P2 rectification

application within a period of two months from the date of receipt of a

certified copy of this judgment.

4. It is submitted that 20% of the demand forming part of Ext.P3

appeal will be remitted by the petitioner within 10 days from today. On

such deposit, the recovery proceedings pursuant to Ext.P1 will be kept in

abeyance till the disposal of Ext.P3 appeal.

The writ petition is disposed of with the above directions.

Sd/-

Murali Purushothaman Judge vpv W.P.(C)No.9929 of 2021

APPENDIX

PETITIONER'S EXHIBITS:

EXHIBIT P1 TRUE COPY OF THE ORDER OF ASSESSMENT FOR A.Y. 2013-14 DATED 01.12.2020 PASSED BY THE 2ND RESPONDENT.

EXHIBIT P2 TRUE COPY OF RECTIFICATION APPLICATION (WITHOUT ANNEXURES) DATED 22.03.2021 FILED BEFORE THE 2ND RESPONDENT.

EXHIBIT P3 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 24.03.2021 FOR A.Y.2013-14.

EXHIBIT P4 TRUE COPY OF APPLICATION TO CONDONE DELAY IN FILING APPEAL FOR A.Y.2013-14 DATED 24.03.2021.

EXHIBIT P5 A TRUE COPY OF THE REVENUE RECOVERY NOTICE ISSUED BY THE 2ND RESPONDENT DATED 17.3.2021.

/TRUE COPY/

P.A. TO JUDGE