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HIGH COURT OF KERALA
AMIT RAWAL, J
V.A.KURIAKOSE – Appellant
Versus
THE ASSISTANT COMMISSIONER – Respondent
WP(C)/4751/2020
Delay - Value Added Tax - Kerala Value Added Tax Act, 2003 Section 55(4) - The court emphasized the necessity to condone delay in appeal processes under the KVAT Act, ensuring timely adjudication of stay petitions to prevent prejudicial recovery actions.
Fact of the Case:
The petitioner filed an appeal under the Kerala Value Added Tax Act, associated with a stay application and a delay condonation application, seeking immediate relief from revenue recovery actions initiated by a respondent prior to the appeal hearing.
Finding of the Court:
The court found merit in the petition and determined that the delay of 18 days in filing the appeal was justifiable. It mandated the second respondent to resolve the stay petition within two months and paused recovery actions temporarily.
Issues: The core issue was the premature initiation of revenue recovery against the petitioner prior to the hearing of the stay application linked to their appeal under the KVAT Act.
Ratio Decidendi: The court held that the delay in filing the appeal was to be condoned and directed timely consideration of the stay application, reflecting the importance of fair procedure in tax assessments.
Final Decision: The court issued directives to condone delay and instructed the authority to adjudicate on the stay petition promptly.
JUDGMENT
As against Ext.P1 order for the assessment year
2015-16 under the Kerala value Added Tax Act, petitioner preferred Ext.P2 appeal along with Ext.P3 stay application and Ext.P4 delay condonation application before the 2nd respondent. The case of the petitioner is that, the 3rd respondent is proceeding further with the revenue recovery prior to considering the stay petition, which impelled the petitioner to approach this Court.
2. This Court in W.P.(C) No.3800/2020 had passed a detailed order after having called the Assistant Commissioner of Law in court with regard to the numbering of appeal and hearing of the stay application. Several writ petitions are pending in this Court seeking redressal of grievance for non-hearing of the appeal, along with stay application.
3. This writ petition is also of the similar nature and the petitioner is in dilemma. In such circumstances, this Court cannot sit as a mute spectator without coming to the rescue of such litigants.
4. Accordingly, I dispose of this writ petition with the following directions:
I) Taking note of the fact that the delay in approaching the
2nd respondent is 18 days, I deem it appropriate to condone the delay and direct the 2nd respondent to consider and pass reasoned orders on Ext.P3 stay petition within a period of two months from the date of receipt of a copy of this judgment, as the petitioner in such circumstances had not opted for automatic stay in view of the amended provisions of Section 55 (4) of KVAT Act, 2003.
ii) Steps for recovery of amounts pertaining to Ext.P5 shall be kept in abeyance, till such time the stay application is disposed of. It is made clear that the interim arrangement is only till the adjudication of the stay application. However, this will not stand in the way of the appellate authority deciding the appeal along with the stay application.
Sd/-
AMIT RAWAL JUDGE
APPENDIX PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY FO THE ASSESSMENT ORDER NO.32150858916/2015-16 DATED 30.8.2019 ISSUED BY THE IST RESPONDENT.
EXHIBIT P2 TRUE COPY OF THE APPEAL MEMORANDUM FILED BEFORE THE 2ND RESPONDENT FOR THE YEAR 2015-16 DATED 5.11.2019.
EXHIBIT P3 TRUE COPY OF THE STAY PETITION FILED BEFORE THE 2ND RESPONDENT FOR THE YEAR
2015-16 DATED 5.11.2019.
EXHIBIT P4 TRUE COPY OF THE DELAY CONDONATION PETITION FILED BEFORE THE 2ND RESPONDENT FOR THE YEAR 2015-16 DATED
5.11.2019.
EXHIBIT P5 TRUE COPY OF THE REVENUE RECOVERY NOTICE RRC NO.2019/14878/07 DATED
16.11.2019 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER.
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