Tyre Mart International vs Commercial Tax Officer
2021 Latest Caselaw 1413 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM

                               PRESENT

                 THE HONOURABLE MR. JUSTICE A.M.BADAR

    THURSDAY, THE 14TH DAY OF JANUARY 2021 / 24TH POUSHA, 1942

                       WP(C).No.246 OF 2021(E)


PETITIONER:

               TYRE MART INTERNATIONAL,
               THADATHIL TOWERS, UNIVERSITY JUNCTION,
               KALAMASSERY-682022, ERNAKULAM DISTRICT, (REPRESENTED
               BY SRI.KIRAN M.V., MANAGING PARTNER)

               BY ADVS.
               SHRI.K.N.SREEKUMARAN
               SRI.P.J.ANILKUMAR (A-1768)
               SRI.N.SANTHOSHKUMAR

RESPONDENTS:

      1        COMMERCIAL TAX OFFICER,
               (NOW DESIGNATED AS STATE TAX OFFICER), 1ST CIRCLE,
               STATE GOODS AND SERVICES TAX DEPARTMENT, KALAMASSERY
               AT CIVIL STATION, KAKKANAD-682030.

      2        DEPUTY COMMISSIONER (APPEALS),
               (NOW DESIGNATED AS JOINT COMMISSIONER), STATE GOODS
               AND SERVICES TAX DEPARTMENT, ERNAKULAM, KOCHI-682015.

      3        THE DEPUTY TAHSILDAR (RR),
               TALUK OFFICE, THALASSERY-670101.


OTHER PRESENT:

               SMT.THUSHARA JAMES, GOVT. PLEADER


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
14.01.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 W.P.(C) No.246/2021                2


                             JUDGMENT

Dated this the 14th day of January 2021

Heard both sides.

2. The petitioner who happens to be the registered dealer in

tyres and tubes had suffered best assessment judgment for the

periods 4/2016 to 2/2017 due to non filing of returns. According to

the petitioner, the petitioner subsequently filed returns and paid tax

as well as penalty. The petitioner then filed appeals against

composite assessment order along with applications for condonation

of delay as well as stay and early hearing. However, those appeals

came to be dismissed by the 2nd respondent as the petitioner failed

to appear before the 2nd respondent Appellate Authority and also to

remit balance amount of insufficient Kerala Legal Benefit Fund

(KLBF).

3. Learned counsel for the petitioner submits that the default

was not a willful one and the petitioner had paid 0.50% amount of

KLBF. The petitioner has paid entire court fee also. Learned

counsel for the petitioner also submits that the petitioner is willing

to pay the entire deficit amount of KLBF within a time prescribed by

this Court and as such prays for restoration of appeals.

4. Learned Government Pleader opposed the writ petition by

contending that the petitioner was duly informed by the Appellate

Authority regarding posting of the matter as well as defects in

appeals.

5. I have considered the submissions advanced. The appeals

filed by the petitioner are statutory appeals and those were already

numbered by the authorities. Hence in my opinion, technical

difficulties should not come in the way of administration of justice.

As the petitioner is willing to appear before the Appellate Authority

i.e. the 2nd respondent with balance amount of Kerala Legal Benefit

Fund for depositing the same, this writ petition is disposed of with

the following order:

The impugned order rejecting appeals at Ext.P35 is quashed

and set aside. The appeals be restored to file, if the petitioner

appears before the Appellate Authority on 29.01.2021 and remit the

deficit amount of Kerala Legal Benefit Fund.

Sd/-

A.M.BADAR

JUDGE

smp

APPENDIX PETITIONER'S EXHIBITS:

EXHIBIT P1 TRUE COPY OF THE ORDER OF ASSESSMENT DATED 28/04/2017 FOR 4/2016 ISSUED BY THE 1ST RESPONDENT.

EXHIBIT P2 TRUE COPY OF THE ORDER OF ASSESSMENT DATED 28/04/2017 FOR 5/2016 ISSUED BY THE 1ST RESPONDENT.

EXHIBIT P3 TRUE COPY OF THE ORDER OF ASSESSMENT DATED 28/04/2017 FOR 6/2016 ISSUED BY THE 1ST RESPONDENT.

EXHIBIT P4 TRUE COPY OF THE ORDER OF ASSESSMENT DATED 28/04/2017 FOR 7/2016 ISSUED BY THE 1ST RESPONDENT.

EXHIBIT P5 TRUE COPY OF THE ORDER OF ASSESSMENT DATED 28/04/2017 FOR 8/2016 ISSUED BY THE 1ST RESPONDENT.

EXHIBIT P6 TRUE COPY OF THE ORDER OF ASSESSMENT DATED 28/04/2017 FOR 9/2016 ISSUED BY THE 1ST RESPONDENT.

EXHIBIT P7 TRUE COPY OF THE ORDER OF ASSESSMENT DATED 28/04/2017 FOR 10/2016 ISSUED BY THE 1ST RESPONDENT.

EXHIBIT P8 TRUE COPY OF THE ORDER OF ASSESSMENT DATED 28/04/2017 FOR 11/2016 ISSUED BY THE 1ST RESPONDENT.

EXHIBIT P9 TRUE COPY OF THE ORDER OF ASSESSMENT DATED 28/04/2017 FOR 12/2016 ISSUED BY THE 1ST RESPONDENT.

EXHIBIT P10 TRUE COPY OF THE ORDER OF ASSESSMENT DATED 28/04/2017 FOR 01/2017 ISSUED BY THE 1ST RESPONDENT.

EXHIBIT P11 TRUE COPY OF THE ORDER OF ASSESSMENT DATED 28/04/2017 FOR 2/2017 ISSUED BY THE 1ST RESPONDENT.

EXHIBIT P12 TRUE COPY OF THE MONTHLY RETURN ALONG WITH COPY OF CHALAN FOR 4/2016.

EXHIBIT P13 TRUE COPY OF THE MONTHLY RETURN ALONG WITH COPY OF CHALAN FOR 5/2016.

EXHIBIT P14 TRUE COPY OF THE MONTHLY RETURN ALONG WITH COPY OF CHALAN FOR 6/2016.

EXHIBIT P15 TRUE COPY OF THE MONTHLY RETURN ALONG WITH COPY OF CHALAN FOR 7/2016.

EXHIBIT P16 TRUE COPY OF THE MONTHLY RETURN ALONG WITH COPY OF CHALAN FOR 8/2016.

EXHIBIT P17 TRUE COPY OF THE MONTHLY RETURN ALONG WITH COPY OF CHALAN FOR 9/2016.

EXHIBIT P18 TRUE COPY OF THE MONTHLY RETURN ALONG WITH COPY OF CHALAN FOR 10/2016.

EXHIBIT P19 TRUE COPY OF THE MONTHLY RETURN ALONG WITH COPY OF CHALAN FOR 11/2016.

EXHIBIT P20 TRUE COPY OF THE MONTHLY RETURN ALONG WITH COPY OF CHALAN FOR 12/2016.

EXHIBIT P21 TRUE COPY OF THE MONTHLY RETURN ALONG WITH COPY OF CHALAN FOR 1/2017

EXHIBIT P22 TRUE COPY OF THE MONTHLY RETURN ALONG WITH COPY OF CHALAN FOR 2/2017.

EXHIBIT P23 TRUE COPY OF THE APPEAL MEMORANDUM AND APPLICATION FOR DELAY, STAY AND EARLY HEARING FOR 4/2016 FILED BEFORE THE 2ND RESPONDENT ON 14/11/2017.

EXHIBIT P24 TRUE COPY OF THE APPEAL MEMORANDUM AND APPLICATION FOR DELAY, STAY AND EARLY HEARING FOR 5/2016 FILED BEFORE THE 2ND RESPONDENT ON 14/11/2017.

EXHIBIT P25 TRUE COPY OF THE APPEAL MEMORANDUM AND APPLICATION FOR DELAY, STAY AND EARLY HEARING FOR 6/2016 FILED BEFORE THE 2ND RESPONDENT ON 14/11/2017.

EXHIBIT P26 TRUE COPY OF THE APPEAL MEMORANDUM AND APPLICATION FOR DELAY, STAY AND EARLY HEARING FOR 7/2016 FILED BEFORE THE 2ND RESPONDENT ON 14/11/2017.

EXHIBIT P27 TRUE COPY OF THE APPEAL MEMORANDUM AND APPLICATION FOR DELAY, STAY AND EARLY HEARING FOR 8/2016 FILED BEFORE THE 2ND RESPONDENT ON 14/11/2017.

EXHIBIT P28 TRUE COPY OF THE APPEAL MEMORANDUM AND APPLICATION FOR DELAY, STAY AND EARLY HEARING FOR 9/2016 FILED BEFORE THE 2ND RESPONDENT ON 14/11/2017.

EXHIBIT P29 TRUE COPY OF THE APPEAL MEMORANDUM AND APPLICATION FOR DELAY, STAY AND EARLY HEARING FOR 10/2016 FILED BEFORE THE 2ND RESPONDENT ON 14/11/2017.

EXHIBIT P30 TRUE COPY OF THE APPEAL MEMORANDUM AND APPLICATION FOR DELAY, STAY AND EARLY HEARING FOR 11/2016 FILED BEFORE THE 2ND RESPONDENT ON 14/11/2017.

EXHIBIT P31 TRUE COPY OF THE APPEAL MEMORANDUM AND APPLICATION FOR DELAY, STAY AND EARLY HEARING FOR 12/2016 FILED BEFORE THE 2ND RESPONDENT ON 14/11/2017.

EXHIBIT P32 TRUE COPY OF THE APPEAL MEMORANDUM AND APPLICATION FOR DELAY, STAY AND EARLY HEARING FOR 1/2017 FILED BEFORE THE 2ND RESPONDENT ON 14/11/2017.

EXHIBIT P33 TRUE COPY OF THE APPEAL MEMORANDUM AND APPLICATION FOR DELAY, STAY AND EARLY HEARING FOR 2/2017 FILED BEFORE THE 2ND RESPONDENT ON 14/11/2017.

EXHIBIT P34 TRUE COPY OF THE LETTER DATED 16/09/2020 FILED BEFORE THE 2ND RESPONDENT.

EXHIBIT P35 TRUE CERTIFIED COPY OF THE COMMON APPELLATE ORDER DATED 31/08/2019 IN KVATA 4433, 4434, 4435, 4436, 4437, 4438, 4439, 4450, 4451, 4452 AND 4453/2017 OF THE 2ND RESPONDENT RECEIVED BY PETITIONER ON

20/11/2020.

EXHIBIT P36 TRUE COPY OF JUDGMENT DATED 01/12/2020 IN WPC NO.26583/2020 OF THIS HON'BLE COURT. RESPONDENTS' EXHIBITS: NIL.

True Copy

P.S to Judge

smp