NISHA SURESH vs. STATE TAX OFFICER

WP(C)/34843/2022HC KeralaKLHC01074434202202 November 2022Author: HONOURABLE MR. JUSTICE GOPINATH P.4 pages

AI SummaryRemanded

What did the High Court hold?

The High Court disposed of the writ petition by directing the KVAT Tribunal (3rd respondent) to consider and pass orders on the petitioner's appeal (Ext.P3) within a period of three months from the date of receipt of a certified copy of the judgment. Furthermore, the Court ordered that recovery proceedings to recover any amount due under the assessment order (Ext.P1) shall be kept in abeyance until such time as orders are passed on the appeal before the Tribunal. The Court did not decide the merits of the assessment or the appeal itself, focusing solely on procedural directions.

What were the facts?

The petitioner, Nisha Suresh, proprietrix of Geepee Polymers, is challenging an assessment order under the KVAT Act for the assessment year 2015-16. Her first appeal to the appellate authority was rejected, and a further appeal was filed before the KVAT Tribunal. While the appeal was pending before the Tribunal for approximately three years, the petitioner faced recovery proceedings for the dues demanded under the assessment order. The delay in filing the appeal before the Tribunal had already been condoned.

What were the issues?

1. Whether the High Court should direct the KVAT Tribunal to dispose of the pending appeal expeditiously? (Question of procedure) 2. Whether recovery proceedings should be kept in abeyance pending the disposal of the appeal by the Tribunal? (Question of mixed law and fact) Assessee's Contentions: The petitioner argued that her appeal before the Tribunal has been pending for nearly three years. She sought a direction for the Tribunal to dispose of the appeal and for the recovery proceedings to be kept in abeyance until the appeal is decided. The petitioner noted that the delay in filing the appeal had already been condoned by the Tribunal. Revenue's Contentions: The judgment records that the learned Government Pleader was heard, but it does not specify any particular contentions raised by the revenue.

Which sections of the Income-tax Act were involved?

KVAT Act

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. WEDNESDAY, THE 2ND DAY OF NOVEMBER 2022 / 11TH KARTHIKA, 1944 PETITIONER: NISHA SURESH, AGED 43 YEARS, PROPRIETRIX: GEEPEE POLYMERS, KOCHALUMMODU, INDUSTRIAL ESTATE, KALLIMEL-P.O, KOLLAKADAVU, MAVELIKKARA-690 509. BY ADVS. K.N.SREEKUMARAN P.J.ANILKUMAR (A-1768) N.SANTHOSHKUMAR RESPONDENTS:

STATE TAX OFFICER, STATE GOODS & SERVICE TAX DEPARTMENT, MAVELIKKARA-690 101.

ASSISTANT COMMISSIONER (APPEALS) STATE GOODS & SERVICE TAX DEPARTMENT, ALAPPUZHA-688 001.

KVAT TRIBUNAL ADDL. BENCH, SALES TAX COMPLEX, NAGAMPADAM, KOTTAYAM-686 001. (REPRESENTED BY ITS SECRETARY)

DEPUTY TAHSILDAR, REVENUE RECOVERY, TALUK OFFICE, MAVELIKKARA-690 001. BY ADV DR.THUSHARA JAMES,SR.G.P THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02.11.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

JUDGMENT The petitioner suffered Ext.P1 order of assessment under the provisions of the KVAT Act for the assessment year 2015-16. The appeal filed by the petitioner before the 1st appellate authority was rejected by Ext.P2 order. The petitioner has preferred a further appeal before the Tribunal, as is evident from Ext.P3. Pending consideration of the appeal by the Tribunal, the petitioner faces recovery proceedings demanding dues under Ext.P1 order of assessment. 2. The learned counsel appearing for the petitioner states that the appeal has been pending consideration of the Tribunal for nearly three years and a direction may be issued to the appellate Tribunal to dispose of the appeal itself and pending consideration of the appeal by the Tribunal, the recovery proceedings against the petitioner may be kept in abeyance. He states that the delay in filing the appeal has already been condoned by the Tribunal. 3. Heard the learned Government Pleader also. 4. Having regard to the facts and circumstances of this case, this writ petition is disposed of directing the 3rd respondent

Tribunal to consider and pass orders on Ext.P3 within a period of three months from the date of receipt of a certified copy of this judgment. Till such time as orders are passed on Ext.P3, recovery proceedings to recover any amount due under Ext.P1 order of assessment shall be kept in abeyance. The writ petition will stand disposed of as above.

Sd/- GOPINATH P. JUDGE DK

APPENDIX OF WP(C) 34843/2022 PETITIONER EXHIBITS Exhibit-P1 TRUE COPY OF THE ASSESSMENT ORDER NO.32041080382/2015-16 DATED 23..3..2019 ISSUED BY THE 1ST Exhibit-P2 TRUE COPY OF THE APPELLATE ORDER NO.KVATA (ALPY) 112/19 DATED 18..01..2020 ISSUED BY THE 2ND Exhibit-P3 TRUE COPY OF THE APPEAL MEMORANDUM IN FORM 31 FILED BEFORE THE 3RD RESPONDENT ON 10..11..2020. Exhibit-P3(a) TRUE COPY OF THE PETITION FOR DELAY FILED BEFORE THE 3RD RESPONDENT ON 10..11..2020. Exhibit-P3(b) TRUE COPY OF THE PETITION EARLY HEARING FILED BEFORE THE 3RD RESPONDENT ON 10..11..2020. Exhibit-P4 TRUE COPY OF THE NOTICE NO.INTP NO.153/2020 (DELAY), (VAT) TA NO.122/2020 DATED 25..11..2021 ISSUED BY THE 3RD RESPONDENT Exhibit-P5 TRUE COPY OF THE NOTICE IN FORM 1 BEARING NO.RRC 2022/1713/04 DATED 24..6..2022 ISSUED BY THE 4TH Exhibit-P6 TRUE COPY OF THE STAY PETITION ALONG WITH AFFIDAVIT FILED ON 27..10..2022 FILED BEFORE THE 3RD RESPONDENT.

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