Hindustan Coca Cola Beverages Pvt.Ltd vs The Assistant Commissioner ...
2024 Latest Caselaw 13156 Ker

Kerala High Court

Hindustan Coca Cola Beverages Pvt.Ltd vs The Assistant Commissioner ... on 23 May, 2024

Author: P Gopinath

Bench: P Gopinath

                IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                PRESENT
                 THE HONOURABLE MR. JUSTICE GOPINATH P.
        THURSDAY, THE 23RD DAY OF MAY 2024 / 2ND JYAISHTA, 1946
                        WP(C) NO. 29728 OF 2018
PETITIONER:

            HINDUSTAN COCA COLA BEVERAGES PVT.LTD.
            CHITTUR, PALAKKAD, REPRESENTED BY ITS AUTHORIZED
            SIGNATORY MR.RANJITH N.M.

            BY ADVS.
            A. KUMAR
            P.J. ANILKUMAR
            G. MINI
            P.S. SREE PRASAD



RESPONDENT/S:

    1       THE ASSISTANT COMMISSIONER (ASSESSMENT)
            SPECIAL CIRCLE, COMMERCIAL TAXES, PALAKKAD-678001.

    2       DEPUTY COMMISSIONER (APPEALS)-I
            KOTTAYAM AT ERNAKULAM, COMMERCIAL TAXES, ERNAKULAM-
            682016

    3       SALES TAX APPELLATE TRIBUNAL
            ADDITIONAL BENCH, PALAKKAD-678001.


OTHER PRESENT:

            SRI. VENUGOPAL V (GP)


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
23.05.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 W.P (C) No.29728/2018                       -2-

                                   JUDGMENT

Assessment of the petitioner under the Central Sales Tax Act, 1956 for

the assessment year 2008-09 was completed. Being aggrieved by the said

assessment the petitioner approached the First Appellate Authority also

raising a contention regarding limitation. However, the First Appellate

Authority did not interfere with the findings of the Assessing Authority. The

petitioner filed a further appeal before the Appellate Tribunal along with an

application for stay.

2. The petitioner has approached this court being aggrieved by the

fact that pending consideration of the matter by the Appellate Tribunal,

proceedings are being initiated to recover the balance of the amount assessed

as due after adjusting nearly Rs.5.50 lakhs from the refunds due to the

petitioner. According to the petitioner by such adjustment more than 50% of

the demand has been satisfied. This court on 25-09-2018 passed the following

order.

"This court cannot consider the stay application because it is in unnumbered appeal with a delay of 435 days. The petitioner's counsel represents that there is already a delay condonation petition pending before the 3rd respondent. Given the persistent plea of Revenue Recovery by the petitioner's counsel, the Tribunal may consider the delay condition petition early."

The matter has not been posted thereafter. It is apparent that the reliefs

sought for in this writ petition have become infructuous by the passage of

time. If the appeal filed by the petitioner is still pending before the Tribunal, it

is open to the petitioner to approach the Tribunal for early disposal of the

appeal.

Writ petition is ordered accordingly.

Sd/-

GOPINATH P. JUDGE

AMG

APPENDIX OF WP(C) 29728/2018

PETITIONER EXHIBITS

EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 29/3/2014

EXHIBIT P2 TRUE COPY OF THE ORDER OF THE APPELLATE AUTHORITY DATED 23/6/2016

EXHIBIT P3 TRUE COPY OF THE APPELLATE MEMORANDUM DATED 2/11/2017

EXHIBIT P4 TRUE COPY OF THE APPLICATION FOR STAY DATED 28/8/2018

EXHIBIT P5 TRUE COPY OF THE DEMAND NOTICE DATED 9/8/2018