Kerala High Court
M/S.Heera Construction Co.(Pvt) Ltd vs The Assistant Commissioner(Works ... on 5 March, 2019
Author: Dama Seshadri Naidu
Bench: Dama Seshadri Naidu
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
TUESDAY ,THE 05TH DAY OF MARCH 2019 / 14TH PHALGUNA, 1940
WP(C).No. 5389 of 2019
PETITIONER/S:
M/S.HEERA CONSTRUCTION CO.(PVT) LTD.
HEERA PARK, M.P.APPAN ROAD, VAZHUTHACAUD, REP. BY
MANAGING DIRECTOR A.ABUL RASHEED,
THIRUVANANTHAPURAM, PIN - 695 014.
BY ADVS.
SRI.S.SURESH BABU (CHERUNNIYOOR)
SHRI.SIVANKUTTY S.
RESPONDENT/S:
1 THE ASSISTANT COMMISSIONER(WORKS CONTRAT)
STATE GOODS SERVICE TAX DEPARTMENT, TAX TOWERS,
KARAMANA, THIRUVANANTHAPURAM, PIN - 695 002.
2 THE TASILDAR
REVENUE RECOVERY, FORT P.O., THIRUVANANTHAPURAM DIST.,
PIN - 695 023.
3 THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL
SASTHMANGALAM, THIRUVANANTHAPURAM DIST., PIN - 695
010.
4 DEPUTY COMMISSIONER (APPEALS)
STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWER,
KARAMANA, THIRUVANANTHAPURAM DIST., PIN 695 002.
OTHER PRESENT:
GP DR. THUSHARA JAMES.
W.P.(C) No.5389/2019
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THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05.03.2019, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
JUDGMENT
The petitioner, an assessee under the Kerala Value Added Tax Act, 2003, has been facing adverse assessment proceedings for various years. It filed the Ext.P3 series of statutory second appeals for the assessment years 2008-09, 2009-10 and 2014-15 along with stay petitions, besides the delay condonation petitions, before the third respondent. The delay is said to be 235 days. The petitioner also questioned the Ext.P6 series of assessment orders for the assessment years 2010-11, 2011-12 and 2012-13 before the fourth respondent. The petitioner, in these first appeals, filed delay and stay petitions, too. The delay is said to be 132 days.
2. The petitioner complains that before the appellate forums could consider his interlocutory applications, the respondent authority is taking coercive steps. W.P.(C) No.5389/2019 -3-
3. This Court, after hearing the learned counsel on either side, disposes of this writ petition holding that the third respondent may consider the interlocutory applications, including the delay condontion petition, in the second appeals, at the earliest and pass orders, possibly, within one month. As to the first appeals, the authorities shall defer coercive steps until the fourth respondent considers the delay and stay petitions in the Ext.P7 series of appeals. I also hope that the fourth respondent will dispose of those petitions expeditiously.
Sd/-
DAMA SESHADRI NAIDU JUDGE jjj APPENDIX PETITIONER'S/S EXHIBITS:
EXHIBIT P1 A TRUE COPY OF THE ASSESSMENT ORDER PASSED U/S.25 OF THE KVAT ACT, 2003 FOR 2008-09 DATED 14/02/2017.W.P.(C) No.5389/2019 -4-
EXHIBIT P1 A A TRUE COPY OF THE ASSESSMENT ORDER PASSED U/S.25 OF THE KVAT ACT, 2003 FOR 2009-10 DATED 14/02/2017.
EXHIBIT P1 B A TRUE COPY OF THE ASSESSMENT ORDER PASSED U/S. 25 OF THE KVAT ACT, 2003 FOR 2014-15 DATED 13/02/2017.
EXHIBIT P2 A TRUE COPY OF THE COMMON FIRST APPELLATE ORDER FOR THE YEARS 2008-09 AND 2009-10 DATED 22/12/2017.
EXHIBIT P2 A A TRUE COPY OF THE FIRST APPELLATE ORDER FOR THE YEAR 2014-15 DATED 04/01/2018.
EXHIBIT P3 A TRUE COPY OF THE 2ND APPEAL FOR 2008-09 DATED 23/01/2018.
EXHIBIT P3 A A TRUE COPY OF THE 2ND APPEAL FOR 2009-10 DATED 23/01/2018.
EXHIBIT P3 B A TRUE COPY OF THE 2ND APPEAL FOR 2014-15 DATED 23/01/2018.
EXHIBIT P4 A TRUE COPY OF INTERLOCUTORY APPLICATION DATED 23/01/2019 FOR CONDONATION OF DELAY FOR THE YEAR 2008-09.
EXHIBIT P4 A A TRUE COPY OF INTERLOCUTORY APPLICATION DATED 23/01/2019 FOR CONDONATION OF DELAY FOR THE YEAR 2009- 10.
EXHIBIT P5 A TRUE COPY OF INTERLOCUTORY APPLICATION DATED 23/01/2019 FOR CONDONATION OF DELAY FOR THE YEAR 2014-15.
EXHIBIT P5 A A TRUE COPY OF INTERLOCUTORY APPLICATION DATED 23/01/2019 FOR STAY OF COLLECTION OF DISPUTED AMOUNT FOR THE YEAR 2009-10.
W.P.(C) No.5389/2019-5- EXHIBIT P5 B A TRUE COPY OF INTERLOCUTORY APPLICATION DATED 23/01/2019 FOR STAY OF COLLECTION OF DISPUTED AMOUNT FOR THE YEAR 2014-15.
EXHIBIT P6 A TRUE COPY OF THE ASSESSMENT ORDER PASSED U/S.25(1) OF THE KVAT ACT, 2003 FOR 2010-11 DATED 31/07/2018.
EXHIBIT P6 A A TRUE COPY OF THE ASSESSMENT ORDER PASSED U/S.25(1) OF THE KVAT ACT, 2003 FOR 2011-12 DATED 02/08/2018.
EXHIBIT P6 B A TRUE COPY OF THE ASSESSMENT ORDER PASSED U/S.25(1) OF THE KVAT ACT, 2003 FOR 2012-13 DATED 02/08/2018.
EXHIBIT P7 A TRUE COPY OF FIRST APPEAL FOR 2010-11 DATED 18/01/2019.
EXHIBIT P7 A A TRUE COPY OF FIRST APPEAL FOR 2011-12 DATED 18/01/2019.
EXHIBIT P7 B A TRUE COPY OF FIRST APPEAL FOR 2012-13 DATED 18/01/2019.
EXHIBIT P8 A TRUE COPY OF INTERLOCUTORY APPLICATION FOR CONDONATION OF DELAY FOR THE YEAR 2010-11 DATED 18/01/2019.
EXHIBIT P8 A A TRUE COPY OF INTERLOCUTORY APPLICATION FOR CONDONATION OF DELAY FOR THE YEAR 2011-12 DATED 18/01/2019.
EXHIBIT P8 B A TRUE COPY OF INTERLOCUTORY APPLICATION FOR CONDONATION OF DELAY FOR THE YEAR 2012-13 DATED 18/01/2019.
EXHIBIT P9 A TRUE COPY OF INTERLOCUTORY APPLICATION FOR STAY OF COLLECTION OF DISPUTED TAX FOR THE YEAR 2010-11 DATED 18/01/2019.
W.P.(C) No.5389/2019-6- EXHIBIT P9 A A TRUE COPY OF INTERLOCUTORY APPLICATION FOR STAY OF COLLECTION OF DISPUTED TAX FOR THE YEAR 2011-12 DATED 18/01/2019.
EXHIBIT P9 B A TRUE COPY OF INTERLOCUTORY APPLICATION FOR STAY OF COLLECTION OF DISPUTED TAX FOR THE YEAR 2012-13 DATED 18/01/2019.
EXHIBIT P10 A TRUE COPY OF THE NOTICE IN FORM 11 DATED 12/12/2018 UNDER SECTION 36 OF THE KRR ACT FOR ATTACHMENT AND SALE OF LANDED PROPERTY WITH ENGLISH TRANSLATION.