In a recent decision the Kerala High Court dismissed a writ petition as there was delay of 9 years in filing appeal against assessment order.
The Writ Petition is filed for impugning the assessment order as well as the directions to the 1 st respondent in the appeal. The petitioner further challenged the proceedings in pursuance to the assessment order. The petitioner in the present matter is M/s Devu’s Trading Company.
As per the assessment order dated 10.11.2014, the petitioner was assessed Commercial tax of Rs.1,53,839/- (Rupees One Lakh Fifty Three Thousand Eight Hundred and Thirty Nine) on turn over of Rs.6,74,68,892/- (Rupees Six Crore Seventy Four Lakhs Sixty Eight Thousand Eight Hundred and Ninety Two). The petitioner had not paid the said amount of the tax assessed.
A Single Bench of Justice Dinesh Kumar Singh observed that “The petitioner had filed appeal against the assessment order with inordinate delay only on 11.08.2023. The appellant authority has not taken any decision till date on the application for condonation of delay. considering the inordinate delay and filing the appeal, this Court cannot grand any relief in this Writ Petition.”
“However, the appellant authority is directed to decide the application for condonation of delay in accordance with law within a period of one month. For a period of one month, no further proceedings may be initiated in pursuance to the impugned notice” the Bench concluded.
Counsels Muhammed Kabeer S and C Sheeba appeared for the petitioner and Jasmin.M.M, Government Pleader, appeared for the state.
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