Provision of Appeal u/s 65 of KVAT Act to be Availed for filing Appeal against Assessment Order: Kerala HC dismisses Writ Petition [Read Order]

the Kerala High Court dismissed the writ petition, noting that the provision of appeal under Section 65 of the Kerala Value Added Tax Act, 2003 (KVAT Act) to be availed for filing appeal against assessment order.

The present writ petition has been filed impugning the order, the assessment order passed by the 3rd respondent on remand by the appellate authority vide order. Admittedly, there is a provision of appeal under Section 65 of the Kerala Value Added Tax Act for filing the appeal against the assessment order passed by the 3rd respondent. The petitioner instead of filing the appeal, approached this Court in the present writ petition.

Section 65 of the KVAT Act deals with fee for interlocutory petitions. - Every interlocutory application prescribed by the Government and filed before the authorities under the KVAT Act specified below, other than those filed by officers empowered by Government, shall be accompanied by the following fees, namely: - (a) Before the Deputy Commissioner (Appeals): Two hundred Rupees Assistant commissioner (Appeals) or the Deputy Commissioner (b) Before the Commissioner or the Appellate Tribunals: Three hundred rupees

A Single Bench of Justice Dinesh Kumar Singh observed that “Considering the availability of remedy of appeal, this Court is not inclined to entertain this writ petition. Hence this writ petition is hereby dismissed. However, the petitioner is granted liberty to file appeal against the impugned order.”

“If the petitioner files the appeal within fifteen days from today, he shall not be insisted upon for deposit 10% pre-deposit as according to the petitioner in the first round of appeal, he had already made deposit of 10%. If he had already deposited 10%, the second time against impugned order the petitioner shall not be insisted upon for making deposit of the 10%. If the petitioner files the appeal within fifteen days from today, the same shall be heard and decided expeditiously in accordance with law” the Court concluded.

To Read the full text of the Order CLICK HERE

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