Kerala High Court
N. Appukuttan vs Assistant Commissioner ... on 24 September, 2021
WP(C) NO. 20116 OF 2021
1
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
FRIDAY, THE 24TH DAY OF SEPTEMBER 2021 / 2ND ASWINA,
1943
WP(C) NO. 20116 OF 2021
PETITIONER:
N. APPUKUTTAN
AGED 75 YEARS
PROPRIETOR, HOTEL PLAZA, OPP. ALL INDIA RADIO
STATION, PATHIRAPALLY P. O., ALAPPUZHA -
688521.
BY ADVS.
K.N.SREEKUMARAN
P.J.ANILKUMAR (A-1768)
N.SANTHOSHKUMAR
RESPONDENTS:
1 ASSISTANT COMMISSIONER (ASSESSMENT)
COMMERCIAL TAXES (NOW RE-DESIGNATED AS DEPUTY
COMMISSIONER), STATE GOODS AND SERVICES TAX
DEPARTMENT, SPECIAL CIRCLE, ALAPPUZHA -
688001.
2 INTELLIGENCE OFFICER,
COMMERCIAL TAXES (NOW RE-DESIGNATED AS STATE
TAX OFFICER), STATE GOODS AND SERVICES TAX
DEPARTMENT, SQUAD NO.III, ALAPPUZHA - 688538.
3 DEPUTY COMMISSIONER (APPEALS)
(NOW RE-DESIGNATED AS JOINT COMMISSIONER
(APPEALS), STATE GOODS AND SERVICES TAX
DEPARTMENT), ASRAMOM P. O., BAPPUJI NAGAR,
KOLLAM - 691002.
4 DEPUTY TAHSILDAR (RR)
AMBALAPUZHA TALUK OFFICE, ALAPPUZHA - 688
001.
OTHER PRESENT:
DR. THUSHARA JAMES-SR GP
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR
ADMISSION ON 24.09.2021, THE COURT ON THE SAME DAY
DELIVERED THE FOLLOWING:
WP(C) NO. 20116 OF 2021
2
BECHU KURIAN THOMAS, J
................................................
W.P.(C) No.20116 of 2021
...........................................
Dated this the 24TH day of September, 2021
JUDGMENT
Petitioner is a registered dealer
under the Kerala General Sales Tax Act (KGST
ACT). He is challenging orders of imposition of
penalty as per Ext.P1 and consequent assessment
for the assessment year 2011-12 as per Ext.P2
issued under the provisions of the KGST ACT.
2. Challenging the order of penalty
and assessment petitioner preferred e-appeals
as Ext.P3 and Ext.P4 respectively. Even though
petitioner had preferred e-appeals, there were
delay and the delay therein were condoned by
this Court as per Exts.P5 and P6 judgments.
WP(C) NO. 20116 OF 2021
3. Thereafter, due to omissions on the
part of counsel, it is alleged that the
physical copy of the appeals were not filed and
hence there is a presumed delay from July 2017
onwards. Petitioner has preferred
Exts.P10(a)and P11(a) petitions to condone the
delay in filing the physical copies of the
memorandum of appeal.
4. Petitioner submits that, in similar
instances, this Court had condoned the delay
and invited my attention to Exts.P13 and P14
judgments of this Court.
5. Having considered the submissions
of the learned counsel for the petitioner as
well as the learned Government Pleader, I am
of the view that this writ petition can be
disposed of by directing the 3rd respondent to
consider and pass orders upon Exts.P10(a) and
P11(a) delay condonation petitions as
expeditiously as possible at any rate within a
period of one month from the date of receipt of
WP(C) NO. 20116 OF 2021
a copy of this judgment. While considering the
application for condonation of delay, 3rd
respondent shall bear in mind the decisions
produced in this case as Exts.P13 and P14. All
coercive proceedings shall be kept pending till
such consideration.
Sd/-
BECHU KURIAN THOMAS
JUDGE
AJM
WP(C) NO. 20116 OF 2021
APPENDIX OF WP(C) 20116/2021
PETITIONER'S EXHIBITS
Exhibit P1 TRUE COPY OF THE PENALTY ORDER NO.CR
13/2011-12 DATED 28.09.2016(REVISED)
ISSUED BY THE 2ND RESPONDENT.
Exhibit P2 TRUE COPY OF THE ASSESSMENT ORDER N
O.32040614384/2011-12 DATED
30.03.2017 ISSUED BY THE 1ST
RESPONDENT.
Exhibit P3 TRUE COPY OF THE E-FILED APPEAL
AGAINST EXT.P1 PENALTY FILED BY THE
PETITIONER BEFORE THE 3RD RESPONDENT
ALONG WITH E-CHALLAN.
Exhibit P3(a) TRUE COPY OF THE E-FILED APPLICATION
FOR CONDONATION OF DELAY FILED BY THE
PETITIONER IN EXT-P3 ALONG WITH
CHALLAN.
Exhibit P3(b) TRUE COPY OF THE E-FILED APPLICATION
FOR STAY FILED BY THE PETITIONER IN
EXT-P3 APPEAL ALONG WITH CHALLAN.
Exhibit P4 TRUE COPY OF THE E-FILED APPEAL
AGAINST EXT.P2 ASSESSMENT FILED BY
THE PETITIONER BEFORE THE 3RD
RESPONDENT ALONG WITH E-CHALLAN.
Exhibit P4(a) TRUE COPY OF THE E-FILED APPLICATION
FOR CONDONATION OF DELAY FILED BY THE
PETITIONER IN EXT-P4 ALONG WITH
CHALLAN.
Exhibit P4(b) TRUE COPY OF THE E-FILED APPLICATION
FOR STAY FILED BY THE PETITIONER IN
EXT-P4 APPEAL ALONG WITH CHALLAN.
Exhibit P5 TRUE COPY OF THE JUDGMENT DATED
29.06.2017 IN WPC 21459/2017 PASSED
BY THIS HON'BLE COURT.
WP(C) NO. 20116 OF 2021
Exhibit P6 TRUE COPY OF THE JUDGMENT DATED
07.11.2017 IN WPC 35587/2017 PASSED
BY THIS HON'BLE COURT.
Exhibit P7 TRUE COPY OF ATTACHMENT PROCEEDINGS
BY THE 4TH RESPONDENT.
Exhibit P8 TRUE COPY OF PETITION FILED BY THE
COUNSEL FOR THE PETITIONER BEFORE THE
3RD RESPONDENT.
Exhibit P9 TRUE COPY OF LETTER OF REJECTION OF
APPEALS ISSUED BY THE 3RD RESPONDENT
TO THE COUNSEL OF THE PETITIONER.
Exhibit P10 TRUE COPY OF THE HARD COPY OF THE
APPEAL AGAINST EXT.-P1 FILED BEFORE
THE 3RD RESPONDENT.
Exhibit P10(a) TRUE COPY OF THE HARD COPY OF THE
DELAY PETITION FILED IN EXT.P10
APPEAL BEFORE THE 3RD RESPONDENT.
Exhibit P10(b) TRUE COPY OF THE HARD COPY OF THE
STAY PETITION FILED IN EXT.P10 APPEAL
BEFORE THE 3RD RESPONDENT.
Exhibit P10(c) TRUE COPY OF THE HARD COPY OF THE
EARLY PETITION ALONG WITH COPIES OF
ADDL. COURT FEE PAPER FILED IN
EXT.P10 APPEAL BEFORE THE 3RD
RESPONDENT.
Exhibit P11 TRUE COPY OF THE HARD COPY OF THE
APPEAL AGAINST EXT.P2 FILED BEFORE
THE 3RD RESPONDENT.
Exhibit P11(a) TRUE COPY OF THE HARD COPY OF THE
DELAY PETITION FILED IN EXT.P11
APPEAL BEFORE THE 3RD RESPONDENT.
Exhibit P11(b) TRUE COPY OF THE HARD COPY OF THE
STAY PETITION FILED IN EXT.P11 APPEAL
BEFORE THE 3RD RESPONDENT.
Exhibit P11(c) TRUE COPY OF THE HARD COPY OF THE
WP(C) NO. 20116 OF 2021
EARLY PETITION ALONG WITH COPIES OF
ADDL. COURT FEE PAPER FILED IN
EXT.P11 APPEAL BEFORE THE 3RD
RESPONDENT.
Exhibit P12 TRUE COPY OF THE ACKNOWLEDGMENT DATED
20.09.2021 OF EXT.P10 APPEAL BY THE
3RD RESPONDENT.
Exhibit P12(a) TRUE COPY OF THE ACKNOWLEDGMENT DATED
20.09.2021 OF EXT.P11 APPEAL BY THE
3RD RESPONDENT.
Exhibit P13 TRUE COPY OF THE DECISION REPORTED IN
(2002) 10 KTR 30 OF THIS HON'BLE
COURT.
Exhibit P14 TRUE COPY OF THE JUDGMENT DATED
16.11.2016 IN W.P.(C) 3525/2016 OF
THIS HON'BLE COURT.
RESPONDENT'S EXHIBITS: NIL
AJM // TRUE COPY// PA TO JUDGE
