Second Appeal on Assessment Order: Kerala HC directs VAT Appellate Tribunal to consider Delay Condonation on Second Appeal [Read Order]

The High Court of Kerala directed the Value Added Tax (VAT) Appellate Tribunal to consider the delay condonation application on second appeal in relation to an assessment order. The petitioner in the present matter is Kings Traders.

The limited prayer in the writ petition is for a direction to the second respondent, the Value Added Tax (VAT) Appellate Tribunal, to consider the second appeal filed against the assessment order and the delay petition and a petition for stay. There is also a prayer to stay all recovery steps pursuant to the revenue recovery notice.

Section 60 of the Kerala VAT Act states about appeal to the Appellate Tribunal.

Clause 1 of Section 60 notes that Any person objecting to an order passed by the Appellate Authority under sub-section (5) of section 55 or any officer empowered by the Government in this behalf may within a period of 60 days from the date on which the order was served on him, in the manner prescribed, appeal against such order to the Appellate Tribunal:

Provided that the Appellate Tribunal may admit an appeal presented after the expiration of the said period if it is satisfied that the appellant had sufficient cause for not presenting the appeal within the said period:

Provided further that a dealer other than those whose cases involving disputed amounts have been settled, may, after the expiration of the said period, even if the appeal filed has not been admitted previously due to any reason, present a fresh appeal before the Appellate Authority on or before 30th September, 2023.

Provided also no appeal shall lie in cases where suo moto revision proceedings under section 58 is pending.

A Bench of Justice TR Ravi observed that “In view of the limited prayer made, there will be a direction to the 2nd respondent to take up the petition for condoning the delay and pass orders. On condoning the delay, application for stay filed along with appeal shall be taken up for consideration and the stay petition shall be disposed of within two months. The coercive steps for recovery pursuant to the revenue recovery notice shall be kept in abeyance till disposal.”

To Read the full text of the Order CLICK HERE

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