Fathima vs The Asst. Commissioner-I
2021 Latest Caselaw 13272 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                  PRESENT
                 THE HONOURABLE MR. JUSTICE A.M.BADAR
        THURSDAY, THE 24TH DAY OF JUNE 2021 / 3RD ASHADHA, 1943
                       WP(C) NO. 11244 OF 2021
PETITIONER:

            FATHIMA
            AGED 56 YEARS
            PROPRIETRESS M/S. STEEL HOUSE, M.C.ROAD, KALADY,
            ERNAKULAM DISTRICT

            BY ADVS.
            HARISANKAR V. MENON
            SMT.MEERA V.MENON



RESPONDENTS:

    1       THE ASST. COMMISSIONER-I
            DEPT OF COMMERCIAL TAXES, SPECIAL CIRCLE, MATTANCHERRY
            AT ALUVA-683 101

    2       THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL,
            SALES TAX COMPLEX, THEVARA, KOCHI-15, REPRESENTED BY
            ITS ASST.SECRETARY

    3       THE DEPUTY COMMISSIONER OF STATE TAX,
            STATE GOODS AND SERVICES TAX DEPARTMENT, BAZAR ROAD,
            MATTANCHERRY, KOCHI-682 002


OTHER PRESENT:

            SPGP,TAX,SMT.THUSHARA JAMES



THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
24.06.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C).No.11244 OF 2021(E)

                                     2

                            JUDGMENT

Dated this the 24th day of June 2021

Heard the learned counsel for the petitioner and the learned

Government Pleader.

2. Learned counsel for the petitioner submits that

unfortunately, the learned Chartered Accountant for the petitioner

could not attend the appeal which was fixed for hearing before the

2nd respondent and that has resulted in rejection of the appeal for

want of representation on behalf of the petitioner/appellant. It is

further argued that immediately thereafter, the petitioner preferred

an application at Ext.P7 for condonation of delay, so also, Ext.P6 for

restoration of appeal to the file of the 2 nd respondent. According to

the learned counsel for the petitioner, during pendency of

application for condonation of delay as well as the application for

restoration, Ext.P7 and P6, the petitioner is served with the arrear

notice at Ext.P8 calling upon him to deposit the amount due in

accordance with the assessment order. The learned counsel for the

petitioner submits that as the application for restoration is pending, WP(C).No.11244 OF 2021(E)

the notice for depositing arrears may kindly be stayed.

3. The learned Government Pleader opposed the petition by

contending that as of now, no appeal is pending and therefore, the

writ petition deserves to be rejected.

4. I have considered the submissions so advanced. It is seen

that the petitioner was prosecuting his appeal before the 2 nd

respondent, but inadvertently, his representative could not attend

the appeal on 17/01/2020 which has resulted in rejection of appeal

for want of prosecution. As of now, the application for condonation

of delay as well as for restoration of the appeal are pending before

the 2nd respondent. Hence, in my considered opinion, the respondent

ought not to have resorted to recovery of the amount due and

payable as per the assessment order. Hence, the petition is disposed

of with the following direction.

The 2nd respondent is directed to decide the

application for condonation of delay as well as the

application for restoration of appeal bearing no. TA

(VAT) No.618/2017 within a period of three months from WP(C).No.11244 OF 2021(E)

the date of communication of this judgment, after

hearing the petitioner. Needless to mention that the

petitioner to co-operate with the 2nd respondent in

expeditious disposal of these applications. Till disposal

of the application for condonation of delay and

restoration of the appeal, the respondent should not

continue with coercive steps for recovery of the amount

determined under the assessment order in the light of

arrear notice at Ext.P8.

SD/-

A.M.BADAR Nsd JUDGE WP(C).No.11244 OF 2021(E)

APPENDIX OF WP(C) 11244/2021

PETITIONER ANNEXURE

EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12

EXHIBIT P2 COPY OF ORDER ISSUED BY THE DEPUTY COMMISSIONER (APPEALS), ERNAKULAM

EXHIBIT P3 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT

EXHIBIT P4 COPY OF TA (VAT) NO.618/2017 OF THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ERNAKULAM

EXHIBIT P5 COPY OF ORDER ISSUED BY THE 2ND RESPONDENT

EXHIBIT P6 COPY OF RESTORATION PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT

EXHIBIT P7 COPY OF DELAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT

EXHIBIT P8 COPY OF NOTICE ISSUED BY THE 3RD RESPONDENT