Disposed

M/S.Royal Food Court, v. the State Tax Officer

Kerala HC10 Jan 2019WP(C)/710/2019

Case brief

AI extract

What is this about?

The High Court disposed of this writ petition filed by a taxpayer challenging coercive steps taken by the tax department while appeal proceedings were pending. The respondent appellate authority was directed to consider pending interlocutory applications and condonation of delay petitions promptly.

What did the court decide?

Direct the 2nd respondent to consider interlocutory applications and delay condonation petitions at the earliest and pass orders possibly within one month.

M/S.Royal Food Court, Vs the State Tax Officer — GST and Indirect Tax | Kerala HC (2019)

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IN THE HIGH COURT OF KERALA AT ERNAKULAM

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PRESENT

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THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU

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THURSDAY ,THE 10TH DAY OF JANUARY 2019 / 20TH POUSHA, 1940

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WP(C).No. 710 of 2019

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PETITIONER/S:

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M/S.ROYAL FOOD COURT, A.M.ROAD, PERUMBAVOOR, ERNAKULAM DISTRICT, PIN- 683542, A REGISTERED PARTNERSHIP FIRM REPRESENTED BY ITS MANAGING PARTNER, SRI.T.C.NOUSHAD.

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BY ADVS. SRI.E.P.GOVINDAN SMT.G.DEEPA

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RESPONDENT/S:

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1 THE STATE TAX OFFICER, FIRST CIRCLE, SGST DEPARTMENT, PERUMBAVOOR, ERNAKULAM DISTRICT, PIN- 683542.

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2 THE KVAT APPELLATE TRIBUNAL, COMMERCIAL TAX COMPLEX, THEVARA, ERNAKULAM, PIN- 682015.

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3 THE INSPECTING ASST. COMMISSIONER, COMMERCIAL TAXES, MUVATTUPUZHA, ERNAKULAM DISTRICT, PIN- 686669.

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4 THE STATE OF KERALA, REPRESENTED BY THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, TRIVANDRUM, PIN- 695001.

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W.P.(C). No. 710 of 2019

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-2-

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OTHER PRESENT:

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GP. DR. THUSHARA JAMES

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THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10.01.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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JUDGMENT

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The petitioner, an assessee under the Kerala Value Added Tax Act, on the rolls of the 1^st respondent, has been facing the proceedings for the assessment years 2013-14 and 2014-15. It filed statutory appeals before the appellate authority, who rejected it. Later, the petitioner approached the 2^nd respondent with second appeals. The petitioner has also filed stay petitions in the appeals, besides delay condonation petitions. The delay is said to be 203 days. The petitioner complains that before the appellate forum could consider its interlocutory applications, the respondent authority is taking coercive steps.

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This Court, after hearing the learned counsel on either side, disposes of this writ petition holding that the 2^nd respondent will

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W.P.(C). No. 710 of 2019

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consider the interlocutory applications, including the delay condonation petitions, at the earliest and pass orders, possibly, within one month.

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Sd/-

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DAMA SESHADRI NAIDU

JUDGE

das

APPENDIX

PETITIONER'S/S EXHIBITS:

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EXHIBIT P1 TRUE COPY OF THE NOTICE DATED 24.11.2018 ISSUED BY THE THIRD RESPONDENT.

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EXHIBIT P2 TRUE COPY OF THE REVISED ASSESSMENT ORDER DATED 05.02.2016 FOR THE YEARS 2013-14 PASSED BY THE FIRST RESPONDENT.

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EXHIBIT P3 TRUE COPY OF THE REVISED ASSESSMENT ORDER DATED 24.02.2016 FOR THE YEARS 2014-15 PASSED BY THE FIRST RESPONDENT.

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EXHIBIT P4 TRUE COPY THE APPELLATE ORDER DATED 30.12.2017 IN KVATA.894/16 FOR THE YEARS 2013-14.

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-4-

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W.P.(C). No. 710 of 2019

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EXHIBIT	P5 TRUE COPY THE APP 30.12.2017 IN KVA YEARS 2014-15.	ELLATE ORDER DATED TA.896/16 FOR THE
EXHIBIT	P6 TRUE COPY OF THE DATED 08.10.2018 SECOND RESPONDENT 14.	APPEAL MEMORANDUM FILED BEFORE THE FOR THE YEARS 2013-
EXHIBIT	P7 TRUE COPY OF THE DATED 08.10.2018 SECOND RESPONDENT 15.	APPEAL MEMORANDUM FILED BEFORE THE FOR THE YEARS 2014-
EXHIBIT	P8 TRUE COPY OF THE 08.10.2018 FILED RESPONDENT FOR TH	STAY PETITION DATED BEFORE THE SECOND E YEARS 2013-14.
EXHIBIT	P9 TRUE COPY OF THE 08.10.2018 FILED RESPONDENT FOR TH	STAY PETITION DATED BEFORE THE SECOND E YEARS 2014-15.
EXHIBIT	P10 TRUE COPY OF THE WITH AFFIDAVIT FO FILED BEFORE THE	DELAY PETITION ALONG R THE YEARS 2013-14 SECOND RESPONDENT.
EXHIBIT	P11 TRUE COPY OF THE WITH AFFIDAVIT FO FILED BEFORE THE	DELAY PETITION ALONG R THE YEARS 2014-15 SECOND RESPONDENT.

M/S.Royal Food Court, v. the State Tax Officer

Case brief

What is this about?

What did the court decide?

M/S.Royal Food Court, v. the State Tax Officer

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

Parties & counsel

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