The High Court allowed the OP(Tax) No.6 of 2021, granting the petitioner two weeks to pay deficit court fees and cure defects noted by the Tribunal, thereby restoring the appeal before the Tribunal for disposal on merits.
Petitioner granted two weeks time to deposit deficit court fee and cure defects; appeal before Tribunal restored to file.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
O.P.(Tax) No.6 of 2021 1
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE S.V.BHATTI
&
THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
THURSDAY, THE 11TH DAY OF FEBRUARY 2021 / 22ND MAGHA,1942
OP (TAX).No.6 OF 2021
AGAINST THE ORDER IN TA(VAT)No.749/2019 OF KERALA VAT APPELLATE TRIBUNAL, ERNAKULAM
PETITIONER:
M/S CREOTECH ENGINEERS GREEN HOUSE, PALLURUTHY, KOCHI, PIN-682 006, REPRESENTED BY ITS MANAGING PARTNER, SRI. AUGUSTINE JACKSON.
BY ADV. SMT.O.A.NURIYA
RESPONDENTS:
1 THE STATE TAX OFFICER STATE GOODS AND SERVICE TAX DEPARTMENT, MATTANCHERY, ERNAKULAM, PIN-683 101.
OTHER PRESENT:
SR GP MOHAMMED RAFIQ
THIS OP TAX HAVING COME UP FOR ADMISSION ON 11.02.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
O.P.(Tax) No.6 of 2021 2
JUDGMENT
Dated this the 11th day of February 2021
S.V.Bhatti, J.
Heard Adv.O.A.Nuria for petitioner and Sr.G.P.Mohammed Rafiq for respondents.
a) Petitioner is given two weeks time from today to deposit the
O.P.(Tax) No.6 of 2021 3
deficit court fee and cure other defects which are remaining unattended as on date.
b) The Tribunal restores the appeal to file and disposes of the appeal on merits.
Sd/-
S.V.BHATTI
JUDGE
Sd/-
BECHU KURIAN THOMAS JUDGE
css/
O.P.(Tax) No.6 of 2021 4
APPENDIX
PETITIONER'S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDERS FOR THE PERIOD 2013-14 DATED 3.5.2016 EXHIBIT P2 TRUE COPY OF APPELLATE ORDER DATED 29.6.2019 EXHIBIT P3 TRUE COPY OF THE SECOND APPEAL FOR THE YEAR 2013-14 DATED 19.11.2019 PENDING BEFORE 3RDF RESPONDENT EXHIBIT P4 TRUE COPY OF THE INTERLOCUTORY APPLICATION FOR STAY OF COLLECTION OF TAX/INTEREST PENDING BEFORE THE 3RD RESPONDENT FOR THE YEAR 2013-14 DATE 19.11.2019 EXHIBIT P5 TRUE COPY OF INTERLOCUTORY APPLICATION FOR DELAY COCNDONATION PENDING BEFORE THE 3RD RESPONDENT FOR THE YEAR 2013-14 DATED 19.11.2019 EXHIBIT P6 TRUE COPY OF ORDER OF THE 3RD RESPONDENT TRIBUNAL DATED 13.3.2020
2 issues framed by the court
Whether the High Court should grant additional time to the petitioner to cure defects and deposit deficit court fee in an appeal before the VAT Appellate Tribunal.
Whether the Tribunal's rejection of the appeal due to procedural defects should be set aside to permit the appeal to be heard on merits.
M/S CREOTECH ENGINEERS GREEN HOUSE
THE STATE TAX OFFICER STATE GOODS AND SERVICE TAX DEPARTMENT
THE STATE TAX OFFICER (APPEALS)
THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL
S.V.BHATTI
BECHU KURIAN THOMAS
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
