The Kerala High Court Directed Kerala Value Added tax Tribunal to pass appropriate application for 400 days of delay condonation.
The issue to be decided was writ of mandamus or any other appropriate writ, direction or order and direct Respondent No. 1 to consider and pass appropriate orders on Exhibit P7 application within a time limit as may be fixed by this Court;
In compliance with the Kerala Value Added Tax Act, 2003 (KVAT Act), a petitioner, identified as a dealer, has submitted returns for the assessment year 2009-2010. The disclosed total sales turnover amounts to Rs.1, 24, 14,283/-.
The counsel for the Respondent Mrs. Reshmitha Ramachandran.G.P to the returns filed, a show cause notice has been issued by the commercial tax officer to the petitioner. An order, dated 26.11.2014, has been issued, dismissing petitioner’s arguments and resulting in a total demand of Rs.14, 72,170/-, inclusive of Rs.5, 28,471/- in interest.
In response to the assessment order the counsel for the petitioner lodged an appeal with the 2nd respondent. The first appellate authority partially allowed the appeal, remanding the matter to the assessing authority for modifications. Instead of participating in the remand proceedings, the petitioner filed a delayed appeal before the first respondent, spanning 450 days. Presently, the petitioner seeks relief through this writ petition.
The single bench of the Tribunal comprising Mr. Dinesh Kumar Singh (Judicial) member concluded that The Court refuses to hasten the appeal before the State Tribunal, citing the petitioner’s 400-day delay. Instead, the Tribunal must promptly decide on the delay condo nation request within two months. If approved, the Tribunal will proceed with the appeal, addressing both the stay application and appeal order. The writ petition is resolved accordingly.
Subscribe Taxscan Premium to view the JudgmentSupport our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates
