IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 15TH DECEMBER 2011 / 24TH AGRAHAYANA 1933 WP(C).No. 33581 of 2011(W) ---------------------------------------- PETITIONER(S): ------------------------ M/S.KAVITHA AGENCIES, CHANDRANAGAR, PALAKKAD, REPRESENTED BY ITS MANAGING PARTNER, SRI.T.K.N. SHAJAHAN. BY ADV. SRI.ANIL D. NAIR, SRI.PREM NAVAZ J.R., SMT.NIVEDITA A.KAMATH. RESPONDENT(S): -------------------------- 1. THE COMMERCIAL TAX OFFICER, PALAKKAD-678 001. 2. THE SALES TAX APPELLATE TRIBUNAL, ERNAKULAM-682 016. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, PALAKKAD-678 001. 4. THE STATE OF KERALA, REPRESENTED BY ITS SECRETARY (TAXES), SECRETARIAT, THIRUVANANTHAPURAM-695 001. BY GOVT. PLEADER SMT.SHOBA ANNAMMA EAPEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15/12/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs WP(C).No. 33581 of 2011(W) APPENDIX PETITIONER'S EXHIBITS: EXT.P1 COPY OF THE PROCEEDINGS OF THE FIRST RESPONDENT DATED 27/03/2007 ISSUED TO THE PETITIONER. EXT.P1A COPY OF THE PROCEEDINGS OF THE FIRST RESPONDENT DATED 27/03/2007 ISSUED TO THE PETITIONER. EXT.P1B COPY OF THE PROCEEDINGS OF THE FIRST RESPONDENT DATED 27/03/2007 ISSUED TO THE PETITIONER. EXT.P1C COPY OF THE PROCEEDINGS OF THE FIRST RESPONDENT DATED 27/03/2007 ISSUED TO THE PETITIONER. EXT.P1D COPY OF THE PROCEEDINGS OF THE FIRST RESPONDENT DATED 27/03/2007 ISSUED TO THE PETITIONER. EXT.P1E COPY OF THE PROCEEDINGS OF THE FIRST RESPONDENT DATED 27/03/2007 ISSUED TO THE PETITIONER. EXT.P1F COPY OF THE PROCEEDINGS OF THE FIRST RESPONDENT DATED 27/03/2007 ISSUED TO THE PETITIONER. EXT.P1G COPY OF THE PROCEEDINGS OF THE FIRST RESPONDENT DATED 27/03/2007 ISSUED TO THE PETITIONER. EXT.P1H COPY OF THE PROCEEDINGS OF THE FIRST RESPONDENT DATED 27/03/2007 ISSUED TO THE PETITIONER. EXT.P1I COPY OF THE PROCEEDINGS OF THE FIRST RESPONDENT DATED 27/03/2007 ISSUED TO THE PETITIONER. EXT.P2 COPY OF THE PROCEEDINGS OF THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM DATED 06/05/2009 ISSUED TO THE PETITIONER. EXT.P3 COPY OF THE ERRATUM OF THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. EXT.P3A COPY OF THE NOTIFICATION DATED 02/02/2010 ISSUED BY THE GOVERNMENT. EXT.P4 COPY OF THE ORDER IN TA(VAT) NO.371/2009 DATED 23/08/2011 ISSUED BY THE APPELLATE TRIBUNAL TO THE PETITIONER. WP(C).No. 33581 of 2011(W) EXT.P4A COPY OF THE ORDER IN TA(VAT) NO.372/2009 DATED 23/08/2011 ISSUED BY THE APPELLATE TRIBUNAL TO THE PETITIONER. EXT.P4B COPY OF THE ORDER IN TA(VAT) NO.373/2009 DATED 23/08/2011 ISSUED BY THE APPELLATE TRIBUNAL TO THE PETITIONER. EXT.P4C COPY OF THE ORDER IN TA(VAT) NO.374/2009 DATED 23/08/2011 ISSUED BY THE APPELLATE TRIBUNAL TO THE PETITIONER. EXT.P4D COPY OF THE ORDER IN TA(VAT) NO.375/2009 DATED 23/08/2011 ISSUED BY THE APPELLATE TRIBUNAL TO THE PETITIONER. EXT.P4E COPY OF THE ORDER IN TA(VAT) NO.376/2009 DATED 23/08/2011 ISSUED BY THE APPELLATE TRIBUNAL TO THE PETITIONER. EXT.P4F COPY OF THE ORDER IN TA(VAT) NO.377/2009 DATED 23/08/2011 ISSUED BY THE APPELLATE TRIBUNAL TO THE PETITIONER. EXT.P4G COPY OF THE ORDER IN TA(VAT) NO.378/2009 DATED 23/08/2011 ISSUED BY THE APPELLATE TRIBUNAL TO THE PETITIONER. EXT.P4H COPY OF THE ORDER IN TA(VAT) NO.379/2009 DATED 23/08/2011 ISSUED BY THE APPELLATE TRIBUNAL TO THE PETITIONER. EXT.P4I COPY OF THE ORDER IN TA(VAT) NO.380/2009 DATED 23/08/2011 ISSUED BY THE APPELLATE TRIBUNAL TO THE PETITIONER. EXT.P5 COPY OF THE NOTICE DATED 17/11/2011 ISSUED BY THE THIRD RESPONDENT TO THE PETITIONER. EXT.P6 COPY OF THE NOTICE DATED 17/11/2011 ISSUED BY THE THIRD RESPONDENT TO THE PETITIONER. RESPONDENT'S EXHIBITS:- NIL. //TRUE COPY// P.A. TO JUDGE rs S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.33581 of 2011 ---------------------------------------------- Dated this the 15th day of December, 2011 JUDGMENT The petitioner challenges Ext.P4 series of orders of the Kerala Value Added Tax Appellate Tribunal,Ernakulam whereby the petitioner's appeals have been dismissed for not curing defects in filing the appeals, despite direction issued by the Tribunal in that regard. The petitioner's contention is that the defect noted is non-production of certified copies of the impugned orders in the appeals. The delay in obtaining certified copies was that the files were transferred to Palakkad, is the contention raised by the petitioner. The petitioner seeks the following reliefs: “(a) call for the records leading to the issuance of Exhibits P4 series orders and quash the same by issuing a writ of certiorari. (b) pending hearing and final disposal of the writ petition, this Hon'ble Court be pleased to grant stay of all further proceedings pursuant to Exhibit P5 and P6, more so in view of ExhibitP3(A)” W.P.(C)No.33581/11 2 2. I have heard the learned Government Pleader also. 3. Although strictly speaking there is nothing wrong with the orders of the Tribunal, I am of opinion that in the peculiar facts of the case, the petitioner should be given another opportunity to cure the defect noted by the Tribunal. To enable the petitioner to do so, the impugned orders are quashed. The petitioner shall cure the defect within one week from today. If the petitioner cures the defect within one week from today, the Tribunal shall restore the appeals to file and dispose of the same on merits. The writ petition is disposed of as above. S. SIRI JAGAN, JUDGE acd W.P.(C)No.33581/11 3 W.P.(C)No.33581/11 4