2013 (1) TMI 494 - HC - VAT and Sales Tax

KVAT Act - seeking condonation of delay of 30 days - Held that - The appeals can be considered only if the delay in filing the appeals are condoned. Therefore, the 2nd respondent appellate authority is directed to consider Exts.P13 to P16 applications to condone delay in filing Exts.P9 to P12 appeals and also Exts.P25 to P28 applications seeking condonation of delay in filing Exts.P21 to P24 appeals within 4 weeks from today and if delay is condoned as sought for, the appeals filed by the petitioner shall also be considered and orders thereon shall be passed at any rate within two months thereafter - recovery of the tax and penalty due stand stayed subject to the petitioner remitting 1/3rd of the amount due thereunder within two weeks from today.

Summary

Issues:
1. Assessment orders under Section 25 of the KVAT Act for the years 2005-06 to 2009-10.
2. Penalty orders under Section 67 of the Act for the same years.
3. Appeals filed challenging assessment and penalty orders.
4. Applications to condone delay in filing appeals.
5. Stay petitions to prevent recovery of tax and penalty.
6. Pending consideration of appeals and applications by the 2nd respondent.
7. Initiation of revenue recovery proceedings.
8. Writ petition filed in response.

Analysis:
1. The petitioner received assessment orders (Exts.P1 to P4) and penalty orders (Exts.P5 to P8) under the KVAT Act for the years 2005-06 to 2009-10. Appeals (Exts.P9 to P12) were filed against the assessment orders, along with applications (Exts.P13 to P16) to condone the delay in filing these appeals.

2. Similarly, the petitioner challenged the penalty orders through appeals (Exts.P21 to P24) and filed applications (Exts.P25 to P28) to condone the delay in filing these appeals. Additionally, stay petitions (Exts.P17 to P20 and Exts.P29 to P32) were submitted to halt the recovery of tax and penalty amounts.

3. The appeals and applications for condonation of delay are pending consideration by the 2nd respondent appellate authority. Meanwhile, revenue recovery proceedings have been initiated to collect the outstanding tax and penalty amounts, as indicated by notices (Exts.P33 to P36).

4. The High Court directed the 2nd respondent appellate authority to review and decide on the applications to condone the delay in filing appeals within four weeks. If the delay is condoned, the appeals filed by the petitioner should be considered and orders passed within two months. The recovery of tax and penalty amounts is stayed if the petitioner remits 1/3rd of the due amount within two weeks.

5. The petitioner is instructed to provide a copy of the judgment and the writ petition to the 2nd respondent for compliance. The writ petition is disposed of accordingly, ensuring a structured and time-bound process for the consideration of appeals and applications while temporarily halting the recovery proceedings.