IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 4TH JULY 2011 / 13TH ASHADHA 1933 WP(C).No. 13993 of 2011(Y) -------------------------- PETITIONER(S): --------------- M/S SURABI AQUA MINERALS(P)LTD., KINASSSERY(P.O),PALAKKAD-678701-REPRESENTED BY ITS GENERAL MANAGER SHRI.G.MOORTHI. BY ADVS. SRI.T.M.SREEDHARAN SMT.C.K.SHERIN SRI.V.P.NARAYANAN RESPONDENT(S): --------------- 1. FAST TRACK TEAM,COMMERCIAL TAXES DEPARTMENT, PALAKKAD -REPRESENTED BY COMMERCIAL TAX OFFICER,IIND CIRCLE,PALAKKAD,PIN-678001. 2. THE KERALA SALES TAX APPELLATE TRIBUNAL ADDITIONAL BENCH, PALAKKAD-678001,REPRESENTED BY ASSISTANT SECRETARY. 3. STATE OF KERALA,REPRESENTED BY CHIEF SECRETARY,SECRETARIAT,THIRUVANANTHAPURAM, PIN-695001. R1 TO R3 BY GOVERNMENT PLEADER SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04/07/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 13993 of 2011 APPENDIX PETITIONER'S EXHIBITS: P1 : COPY OF ASSESSMENT ORDER DATED 18.02.2011 FOR THE ASST. YEAR 2003-04 UNDER THE KGST ACT PASSED BY THE 1ST RESPONDENT. P2 : COPY OF ASSESSMENT ORDER DATED 18.02.2011 FOR THE ASST. YEAR 2004-05 DATED 10.02.2011. P3 : COPY OF ASSESSMENT ORDER DATED 18.02.2011 FOR THE ASST. YEAR 2003-04 UNDER THE CST ACT PASSED BY THE 1ST RESPONDENT P4 : COPY OF ASSESSMENT ORDER DATED 18.02.2011 FOR THE ASST. YEAR 2004-05 DATED 10.02.2011. P5 : COPY OF MEMORANDUM OF APPEAL DATED 8.4.2011 SUBMITTED BY THE PETITIONER BEFORE THE SECOND RESPONDENT FOR THE ASST. YEAR 2003-04 UNDER THE KGST. ACT. P6 : COPY OF MEMORANDUM OF APPEAL DATED 8.4.2011 SUBMITTED BY THE PETITIONER BEFORE THE SECOND RESPONDENT FOR THE ASST. YEAR 2004-05. P7 : COPY OF MEMORANDUM OF APPEAL DATED 8.4.2011 SUBMITTED BY THE PETITIONER BEFORE THE SECOND RESPONDENT FOR THE ASST. YEAR 2003-04 UNDER THE CST ACT. P8 : COPY OF MEMORANDUM OF APPEAL DATED 8.4.2011 SUBMITTED BY THE PETITIONER BEFORE THE SECOND RESPONDENT FOR THE ASST. YEAR 2004-05. P9 : COPY OF THE DEFECT NOTICE DATEAD 25.04.2001 ISSUED BY THE SECOND RESPONDENT. P10 : COPY OF THE CHALLAN RECEIPT FOR PAYMENT OF FIRST INSTALMENT OF THE DEMAND OF 50% ON 19.05.2011 RELATING TO ASSESSMENT YEAR 2003.04 UNDER THE KGST ACT. P10a : COPY OF THE CHALLAN RECEIPT FOR PAYMENT OF FIRST INSTALMENT OF THE DEMAND OF 50% ON 19.05.2011 RELATING TO ASSESSMENT YEAR 2004-0 5UNDER THE KGST ACT. P10b : COPY OF THE CHALLAN RECEIPT FOR PAYMENT OF FIRST INSTALMENT OF THE DEMAND OF 50% ON 19.05.2011 RELATING TO ASSESSMENT YEAR 2003-04 UNDER THE CST ACT. P11 : COPY OF THE CHALLAN RECEIPT FOR PAYMENT OF SECOND INSTALMENT FOR THE DEMAND OF 50% ON 23.06.2011 RELATING TO ASSESSMENT YEAR 2003-04 UNDER THE KGST ACT. P11a : COPY OF THE CHALLAN RECEIPT FOR PAYMENT OF SECOND INSTALMENT FOR THE DEMAND OF 50% ON 23.06.2011 RELATING TO ASSESSMENT YEAR 2004-05 UNDER THE KGST ACT. P11b : COPY OF THE CHALLAN RECEIPT FOR PAYMENT OF SECOND INSTALMENT FOR THE DEMAND OF 50% ON 23.06.2011 RELATING TO ASSESSMENT YEAR 2003-04 UNDER THE CST ACT. P11c : COPY OF THE CHALLAN RECEIPT FOR PAYMENT OF SECOND INSTALMENT FOR THE DEMAND OF 50% ON 23.06.2011 RELATING TO ASSESSMENT YEAR 2004-05 UNDER THE CST ACT. RESPONDENT'S EXHIBITS: NIL //TRUE COPY// P.A. TO JUDGE smvd S.SIRI JAGAN, J. ================== W.P.(C).No. 13993 of 2011 ================== Dated this the 4 th day of July, 2011 J U D G M E N T Against assessment orders under the KGST Act and CST Act for the assessment years 2003-04 and 2004-05, the petitioner filed Exts.P5 to P8 appeals, which were rejected for want of compliance with the statutory conditions for entertaining the appeals. The petitioner is challenging the same. According to the petitioner, the petitioner has already cured the first defect, which is non-payment of the tax demanded. The petitioner submits that the other defects are minor defects. The petitioner seeks the following reliefs; “(i) To issue a Writ of Mandamus or any other appropriate Writ, order or direction, directing the 2nd respondent to admit the appeals Exts.P5 to P8 against the Assessment Orders for 2003- 04 and 2004-05 under the KGST & CST Acts, without insisting upon payment of the entire demand of tax by granting waiver of pre-deposit u/s 17D(5).” (ii) To stay the operation of Assessment Orders Exhibits P1 to P4 and the consequential demands arising therefrom and notice Ext.P9, pending disposal of the Writ Petition.” 2. The learned Government Pleader submits that the time prescribed for curing the defects has already expired and, therefore, the appeals cannot be entertained under law. Having considered the arguments of both sides, taking a lenient view, I direct the 2 nd respondent to entertain the appeals if the petitioner cures the defects pointed out in Ext.P9 within one month from today. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge 2