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Petitioner to Pursue Appeal Before 2nd Respondent, Allowed to Operate Bank Account During Appeal The court decided to relegate the petitioner to pursue the appeal before the 2nd respondent, condoning the delay in filing appeals and directing a quick ...
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Petitioner to Pursue Appeal Before 2nd Respondent, Allowed to Operate Bank Account During Appeal
The court decided to relegate the petitioner to pursue the appeal before the 2nd respondent, condoning the delay in filing appeals and directing a quick decision. No coercive steps were to be taken as the due amount had been recovered. The petitioner could operate the Corporation Bank account during the appeal, unaffected by the prohibitory order.
Issues: 1. Ext. P2 series of assessment orders 2. Ext. P3 series of appeals, Ext. P4 series of delay condonation applications, and Ext. P5 series of stay petitions 3. Ext. P6 series of Revenue Recovery Notices 4. Ext. P8 prohibitory order 5. Ext. P7 Amnesty Scheme
Analysis: 1. The petitioner, an assessee under the Kerala Value Added Tax Act, challenged Ext. P2 series of assessment orders by filing Ext. P3 series of appeals, Ext. P4 series of delay condonation applications, and Ext. P5 series of stay petitions before the 2nd respondent appellate authority. While Ext. P6 series of Revenue Recovery Notices were issued, a prohibitory order, Ext. P8, directed the Corporation Bank to allow recovery from the petitioner's account. The court noted that the amounts had been credited to the Treasury account, and the petitioner aimed to settle the issue under Ext. P7 Amnesty Scheme.
2. The court heard arguments from the petitioner's counsel, the Standing Counsel for Corporation Bank, and the Government Pleader. Considering the circumstances and recovery under Ext. P8, the court decided to relegate the petitioner to pursue the appeal before the 2nd respondent. The court condoned the 98-day delay in filing the appeals, directing the 2nd respondent to decide on Ext. P3 series of appeals within three weeks. No coercive steps were to be taken against the petitioner as the due amount had been recovered. The petitioner was allowed to operate the Corporation Bank account during the appeal, and Ext. P8 order would not hinder this operation.
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