Kerala High Court
M/S. Mohammed Faris And Co vs State Of Kerala on 9 June, 2025
Author: A.K.Jayasankaran Nambiar
Bench: A.K.Jayasankaran Nambiar
OT.REV NOS. 17, 18, 19, & 20 OF 2025 :1: 2025:KER:40444
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR
&
THE HONOURABLE MR. JUSTICE P.M.MANOJ
MONDAY, THE 9TH DAY OF JUNE 2025 / 19TH JYAISHTA, 1947
OT.REV NO. 17 OF 2025
ORDER DATED 24.03.2025 IN TA(VAT) NO.08/2025 OF THE KERALA VALUE
ADDED TAX APPELLATE TRIBUNAL, KOZHIKODE
REVISION PETITIONER/APPELLANT/ASSESSEE:
M/S. MOHAMMED FARIS AND CO.
CHALISSERY, PALAKKAD REPRESENTED BY ITS PROPRIETOR ,
M.M. IBRAHIM, PIN - 679536
BY ADVS.
SMT.K.KRISHNA
SHRI.ACHYUTH MENON
SHRI.NIRMAL KRISHNAN
RESPONDENT/RESPONDENT/REVENUE:
STATE OF KERALA
REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVT.
SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
BY SENIOR GOVERNMENT PLEADER SRI. V.K SHAMSUDHEEN
THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON
09.06.2025, ALONG WITH OT.Rev.18/2025, 19/2025 AND CONNECTED
CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
OT.REV NOS. 17, 18, 19, & 20 OF 2025 :2: 2025:KER:40444
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR
&
THE HONOURABLE MR. JUSTICE P.M.MANOJ
MONDAY, THE 9TH DAY OF JUNE 2025 / 19TH JYAISHTA, 1947
OT.REV NO. 18 OF 2025
ORDER DATED 24.03.2025 IN TA(VAT) NO.07/2025 OF THE KERALA VALUE
ADDED TAX APPELLATE TRIBUNAL, KOZHIKODE
REVISION PETITIONER/APPELLANT/ASSESSEE:
M/S. MOHAMMED FARIS AND CO.
CHALISSERY, PALAKKAD REPRESENTED BY ITS PROPRIETOR ,
M.M. IBRAHIM, PIN - 679536
BY ADVS.
SMT.K.KRISHNA
SHRI.ACHYUTH MENON
SHRI.NIRMAL KRISHNAN
RESPONDENT/RESPONDENT/REVENUE:
STATE OF KERALA
REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT. GOVT.
SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
BY SENIOR GOVERNMENT PLEADER SRI. V.K SHAMSUDHEEN
THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON
09.06.2025, ALONG WITH OT.Rev.17/2025 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
OT.REV NOS. 17, 18, 19, & 20 OF 2025 :3: 2025:KER:40444
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR
&
THE HONOURABLE MR. JUSTICE P.M.MANOJ
MONDAY, THE 9TH DAY OF JUNE 2025 / 19TH JYAISHTA, 1947
OT.REV NO. 19 OF 2025
ORDER DATED 24.03.2025 IN TA(VAT) NO.09/2025 OF THE KERALA VALUE
ADDED TAX APPELLATE TRIBUNAL, KOZHIKODE
REVISION PETITIONER/APPELLANT/ASSESSEE:
M/S. MOHAMMED FARIS AND CO.
CHALISSERY, PALAKKAD REPRESENTED BY ITS PROPRIETOR ,
M.M. IBRAHIM, PIN - 679536
BY ADVS.
SMT.K.KRISHNA
SHRI.ACHYUTH MENON
SRI.A.K.NIRMAL KRISHNAN
RESPONDENT/RESPONDENT/REVENUE:
STATE OF KERALA
REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT. GOVT.
SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
BY SENIOR GOVERNMENT PLEADER SRI. V.K SHAMSUDHEEN
THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON
09.06.2025, ALONG WITH OT.Rev.17/2025 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
OT.REV NOS. 17, 18, 19, & 20 OF 2025 :4: 2025:KER:40444
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR
&
THE HONOURABLE MR. JUSTICE P.M.MANOJ
MONDAY, THE 9TH DAY OF JUNE 2025 / 19TH JYAISHTA, 1947
OT.REV NO. 20 OF 2025
ORDER DATED 24.03.2025 IN TA(VAT) NO.10/2025 OF THE KERALA VALUE
ADDED TAX APPELLATE TRIBUNAL, KOZHIKODE
REVISION PETITIONER/APPELLANT/ASSESSEE:
M/S. MOHAMMED FARIS AND CO.
CHALISSERY, PALAKKAD REPRESENTED BY ITS PROPRIETOR ,
M.M. IBRAHIM, PIN - 679536
BY ADVS.
SMT.K.KRISHNA
SHRI.ACHYUTH MENON
SHRI.NIRMAL KRISHNAN
RESPONDENT/RESPONDENT/REVENUE:
STATE OF KERALA
REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT. GOVT.
SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
BY SENIOR GOVERNMENT PLEADER SRI. V.K SHAMSUDHEEN
THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON
09.06.2025, ALONG WITH OT.Rev.17/2025 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
OT.REV NOS. 17, 18, 19, & 20 OF 2025 :5: 2025:KER:40444
ORDER
Dr. A.K.Jayasankaran Nambiar, J.
These OT. Revisions have been preferred by the petitioner assesee
impugning the common order dated 24.03.2025 of the Kerala Value Added Tax
Appellate Tribunal, Additional Bench, Kozhikode, that dismissed the
applications preferred by him seeking condonation of the delay occasioned in
curing the defects in respect of the second Appeals preferred before the
Appellate Tribunal for the assessment years 2012-13, 2013-14, 2014-15 and
2015-16, respectively. Consequent to the dismissal of the delay condonation
applications, the Tribunal went on to dismiss the appeals as well.
2. We find from a perusal of the common order of the Tribunal
dismissing the delay condonation applications that, the Tribunal was
concerned with the negligent attitude adopted by the petitioner, who was
seeking to condone a delay of approximately 2266 days in the matter of curing
a defect with regard to non-payment of the Kerala Legal Benefit Fund in
respect of the appeals that he had preferred in 2018 itself. The Kerala Legal
Benefit Fund amount that was required to be paid by the petitioner was to the
tune of Rs.1,14,618/- and admittedly, the petitioner did not pay this amount for
well over seven years. It is under those circumstances and in the absence of
any valid explanation offered by the petitioner to justify the delay in curing the
defect pointed out by the Appellate Tribunal, that the Appellate Tribunal
proceeded to dismiss the delay condonation applications, and thereafter, the
statutory second appeals.
3. We have heard Smt. Krishna. K the learned counsel for the petitioner
OT.REV NOS. 17, 18, 19, & 20 OF 2025 :6: 2025:KER:40444
in all these revision petitions and also Sri. V.K.Shamsudheen, the learned
Government Pleader for the respondent State.
Taking note of the peculiar facts and circumstances in the instant case,
and finding that a non-consideration of the second appeals on merits would
visit the petitioner with a huge liability totalling more than a crore of rupees
by way of differential taxes, we deem it appropriate to offer the petitioner
one more chance to contest the appeals on merits by condoning the delay
occasioned by him in curing the defects. Although the explanation offered by
the petitioner for the delay is not satisfactory, we feel that the interests of
justice would permit a condonation of the delay on terms. Accordingly, we
dispose these revision petitions by setting aside the impugned orders of the
Appellate Tribunal and by directing the Appellate Tribunal to consider the
restoration applications to be filed by the petitioner before it, and restore the
appeals and stay applications concerned subject to the petitioner satisfying
the following conditions:
1. The petitioner shall pay an amount of Rs.1,86,827/-
(Rs.1,14,618/- towards the Kerala Legal Benefit Fund, together
with simple interest at the rate of 9% thereon for a period of
seven years) within one month, and produce proof of payment
of the same before the Appellate Tribunal along with the
restoration application to be filed pursuant to the directions in
this judgment.
2. The petitioner shall also pay an amount of Rs.4 lakhs
by way of costs to the High Court Legal Services Committee and
OT.REV NOS. 17, 18, 19, & 20 OF 2025 :7: 2025:KER:40444
produce proof of such payment along with the restoration
application to be filed before the Appellate Tribunal.
On the petitioner filing restoration applications together with the
documents showing payment of the aforementioned amounts, the
Tribunal shall treat the delay occasioned by the petitioner as
condoned and proceed to consider the interlocutory applications as
also the statutory second appeals on merits, and pass orders in the
matter, after hearing the petitioner.
Sd/-
DR. A.K.JAYASANKARAN NAMBIAR
JUDGE
Sd/-
P.M.MANOJ
JUDGE
mns
OT.REV NOS. 17, 18, 19, & 20 OF 2025 :8: 2025:KER:40444
PETITIONER ANNEXURES
Annexure A COPY OF ASSESSMENT ORDER ISSUED BY THE
COMMERCIAL TAX OFFICER PATTAMBI FOR THE YEAR
2012-13 DTD. 17-08-2017
Annexure B COPY OF APPELLATE ORDER ISSUED BY THE
ASSISTANT COMMISSIONER (APPEALS), PALAKKAD
DTD. 12-06-2018
Annexure C COPY OF APPEAL FILED BY THE PETITIONER BEFORE
VALUE ADDED TAX APPELLATE TRIBUNAL, KOZHIKODE
DTD. 28-09-2018
Annexure D COPY OF DEFECT NOTICE ISSUED BY THE ASSISTANT
SECRETARY, KERALA VALUE ADDED TAX APPELLATE
TRIBUNAL, KLOZHIKODE DTD. 20-10-2018
Annexure E COPY OF AFFIDAVIT ALONG WITH SECURITY BOND
FILED BY THE REVISION PETITION BEFORE THE
VALUE ADDED TAX APPELLATE TRTIBUNAL,
KOZHIKODE DTD. 28-01-2025
Annexure F COPY OF DELAY PETITION ALONG WITH CHALAN
FILED BY THE REVN. PETITIONER DTD. 26-02-2025
Annexure G COPY OF CAUSE LIST POSTING OF APPEAL ISSUED
BY THE VALUE ADDED TAX APPELLATE TRIBUNAL,
KOZHIKODE DTD. 17-03-2025
Annexure H CERTIFIED COPY OF COMMON ORDER DISMISSING THE
DELAY PETITION IN INTP NOS. 62/2025, 64/2025,
66/2025 & 68/2025 IN TA NOS, 7, 8, 9 &
10/2025 /ISSUED BY THE VALUE ADDED TAX
APPELLATE TRIBUNAL, KOZHIKODE DTD. 24-03-2025
Annexure I CERTIFIED COPY OF COMMON ORDER DISMISSING THE
STAY PETITION FILED BY THE REVISION
PETITIONER IN INTP NOS. 63/ 65, 67 & 69/2025
IN TA (VAT) NOS. 7, 8, 9 & 10/2025 ISSUED BY
THE VALUE ADDED TAX APPELLATE TRIBUNAL,
KOZHIKODE DTD. 24-03-2025
Annexure J CERTIFIED COPY OF COMMON ORDER DISMISSING THE
APPEAL FILED BY THE REVN. PETITIONER IN TA
(VAT) NOS. 7, 8, 9 & 10/2025 ISSUED BY THE
VALUE ADDED TAX APPELLATE TRIBUNAL, KOZHIKODE
DTD. 24-03-2025
OT.REV NOS. 17, 18, 19, & 20 OF 2025 :9: 2025:KER:40444
PETITIONER ANNEXURES
Annexure A COPY OF ASSESSMENT ORDER ISSUED BY THE
COMMERCIAL TAX OFFICER, PATTAMBI FOR THE YEAR
2014-15 DTD. 25-08-2017
Annexure B COPY OF ORDER ISSUED BY THE ASST.
COMMISSIONER (APPEALS), PALAKKAD FOR THE YEAR
2013-14 DTD. 12-06-2018
Annexure C COPY OF APPEAL FILED BY THE REVISION
PETITIONER BEFORE THE VALUE ADDED TAX
APPELLATE TRIBUNAL, KOZHIKODE DTD. 28-09-2018
Annexure D COPY OF DEFECT NOTICE ISSUED BY THE ASST.
SECRETARY, VALUE ADDED TAX APPELLATE
TRIBUNAL, KOZHIKODE DTD. 20-10-201
Annexure E COPY OF AFFIDAVIT ALONG WITH SECURITY BOND IN
FORM NO.6 FILED BY THE REVISION PETITIONER
BEFORE THE VALUD ADDED TAX APPELLATE
TRIBUNAL, KOZHIKODE DTD. 28-01-2025
Annexure F COPY OF DELAY PETITION ALONG WITH CHALLAN
FILED BY THE REVISION PETITIONER DTD. 26-02-
Annexure G COPY OF LIST OF POSTING OF THE APPEAL ISSUED
BY THE VALUE ADDEXD TAX APPELLATE TRIBUNAL
DTD. 17-03-2025
Annexure H COPY OF COMMON ORDER IN TA (VAT) NOS.
07/2025, 08/2025, 09/2025 & 10/2025 OF THE
KERALA VALUE ADDED TAX APPELLATE TRIBUNAL,
KOZHIKODE DTD. 24-03-2025
Annexure I COPY OF COMMON ORDER IN TA (VAT) NOS.
07/2025, 08/2025, 09/2025 & 10/2025 OF THE
KERALA VALUE ADDED TAX APPELLATE TRIBUNAL,
KOZHIKODE DTD. 24-03-2025
Annexure J COPY OF COMMON ORDER IN TA (VAT) NOS.
07/2025, 08/2025, 09/2025 & 10/2025 OF THE
KERALA VALUE ADDED TAX APPELLATE TRIBUNAL,
KOZHIKODE DTD. 24-03-2025
OT.REV NOS. 17, 18, 19, & 20 OF 2025 :10: 2025:KER:40444
PETITIONER ANNEXURES
Annexure A COPY OF ASSESSMENT ORDER ISSUED BY THE
COMMERCIAL TAX OFFICER, PATTAMBI FOR THE YEAR
2015-164 DTD. 25-08-2017
Annexure B COPY OF ORDER ISSUED BY THE ASST.
COMMISSIONER (APPEALS), PALAKKAD FOR THE YEAR
2015-16 DTD. 12-06-2018
Annexure C COPY OF APPEAL FILED BY THE REVISION
PETITIONER BEFORE THE VALUE ADDED TAX
APPELLATE TRIBUNAL, KOZHIKODE DTD. 28-09-2018
Annexure D COPY OF DEFECT NOTICE ISSUED BY THE ASST.
SECRETARY, VALUE ADDED TAX APPELLATE
TRIBUNAL, KOZHIKODE DTD. 20-10-2018
Annexure E COPY OF AFFIDAVIT ALONG WITH SECURITY BOND IN
FORM NO.6 FILED BY THE REVISION PETITIONER
BEFORE THE VALUD ADDED TAX APPELLATE
TRIBUNAL, KOZHIKODE DTD. 28-01-2025
Annexure F COPY OF DELAY PETITION ALONG WITH CHALLAN
FILED BY THE REVISION PETITIONER DTD. 26-02-
Annexure G COPY OF LIST OF POSTING OF THE APPEAL ISSUED
BY THE VALUE ADDEXD TAX APPELLATE TRIBUNAL
DTD. 17-03-2025
Annexure H COPY OF COMMON ORDER DISMISSING DELAY
PETITION IN INTP NOS. 62, 64, 66 & 68/2025 IN
TA (VAT) NOS. 07/2025, 08/2025, 09/2025 &
10/2025 OF THE KERALA VALUE ADDED TAX
APPELLATE TRIBUNAL, KOZHIKODE DTD. 24-03-2025
Annexure I COPY OF COMMON ORDER DISMISSING THE STAY
APPLICATION IN INTP NOS. 63, 65, 67 & 69/2025
IN TA (VAT) NOS. 07/2025, 08/2025, 09/2025 &
10/2025 OF THE KERALA VALUE ADDED TAX
APPELLATE TRIBUNAL, KOZHIKODE DTD. 24-03-2025
Annexure J COPY OF COMMON ORDER DISMISSING THE APPEAL IN
TA (VAT) NOS. 07/2025, 08/2025, 09/2025 &
10/2025 OF THE KERALA VALUE ADDED TAX
APPELLATE TRIBUNAL, KOZHIKODE DTD. 24-03-2025
OT.REV NOS. 17, 18, 19, & 20 OF 2025 :11: 2025:KER:40444
PETITIONER ANNEXURES
Annexure A COPYOF ASSESSMENT ORDER ISSUED BY THE
COMMERCIAL TAX OFFICER, PATTAMBI FOR THE YEAR
2013-14 DTD. 17-08-2017
Annexure B COPY OF ORDER ISSUED BY THE ASST.
COMMISSIONER (APPEALS), PALAKKAD FOR THE YEAR
2013-14 DTD. 12-06-2018
Annexure C COPY OF APPEAL FILED BY THE REVISION
PETITIONER BEFORE THE VALUE ADDED TAX
APPELLATE TRIBUNAL, KOZHIKODE DTD. 28-09-2018
Annexure D COPY OF DEFECT NOTICE ISSUED BY THE ASST.
SECRETARY, VALUE ADDED TAX APPELLATE
TRIBUNAL, KOZHIKODE DTD. 20-10-2018
Annexure E COPY OF AFFIDAVIT ALONG WITH SECURITY BOND IN
FORM NO.6 FILED BY THE REVISION PETITIONER
BEFORE THE VALUD ADDED TAX APPELLATE
TRIBUNAL, KOZHIKODE DTD. 28-01-2025
Annexure F COPY OF DELAY PETITION ALONG WITH CHALLAN
FILED BY THE REVISION PETITIONER DTD. 26-02-
Annexure G COPYOF LIST OF POSTING OF THE APPEAL ISSUED
BY THE VALUE ADDEXD TAX APPELLATE TRIBUNAL
DTD. 17-03-2025
Annexure H COPY OF COMMON ORDER DISMISSED THE DELAY
PETITION INTP NOS. 62, 64, 66, & 68/2025 IN
TA (VAT) NOS. 07/2025, 08/2025, 09/2025 &
10/2025 OF THE KERALA VALUE ADDED TAX
APPELLATE TRIBUNAL, KOZHIKODE DTD. 24-03-2025
Annexure I COPY OF COMMON ORDER DISMISSED THE STAY
PETITION INTP NOS. 63, 65, 67 & 69/2025 IN TA
(VAT) NOS. 07/2025, 08/2025, 09/2025 &
10/2025 OF THE KERALA VALUE ADDED TAX
APPELLATE TRIBUNAL, KOZHIKODE DTD. 24-03-2025
Annexure J COPY OF COMMON ORDER DISMISSED APPEALS IN TA
(VAT) NOS. 07/2025, 08/2025, 09/2025 &
10/2025 OF THE KERALA VALUE ADDED TAX
APPELLATE TRIBUNAL, KOZHIKODE DTD. 24-03-2025
