A Single Bench of the Kerala High Court dismissed a writ petition filed under Article 226 of the Constitution of India as there was delay of 3 years in approaching High Court against assessment order passed under Kerala Value Added Tax Act, 2003 (KVAT Act).
The present writ petition has been filed challenging the impugned assessment order issued by the first respondent, the Assessing Authority.
The petitioner, Wellington Samuel, is a proprietary concern registered under the Kerala Value Added Tax Act. The first respondent, the Assessing Authority, has initiated proceedings against the petitioner for the year 2015-2016 and issued notice.
The petitioner was called upon to furnish documents in respect of the assessment proceedings and an opportunity of personal hearing was also provided. But the petitioner failed to furnish the requisite documents and also to appear for personal hearing and therefore, the impugned assessment order came to be passed.
The Kerala Value Added Tax Act was passed to consolidate and amend the law relating to the levy of tax on the sale or purchase of goods based on the concept of Value Added Tax in the State of Kerala.
A Single Bench of Justice Dinesh Kumar Singh observed that “The petitioner, instead of filing an appeal on time, approached this Court after more than three years of passing the impugned order. This Court is not inclined to entertain such a writ petition on the ground of delay and latches. Accordingly, this writ petition is dismissed on the ground of delay alone.”
Subscribe Taxscan Premium to view the JudgmentSupport our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates
