IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 17TH JANUARY 2011 / 27TH POUSHA 1932 WP(C).No. 464 of 2011(G) -------------------------------------- PETITIONER(S): ------------------------ S.JAMALUDEEN, SHAMNAD WOOD INDUSTRIES, KARICODE P.O., KOLLAM-5. BY ADVS. SRI.VIJAYAN. K.U., SRI.K.N.SREEKUMAR. RESPONDENT(S): --------------------------- 1. SALE TAX OFFICER, 2ND CIRCLE, KOLLAM - 691 001. 2. APPELLATE ASSISTANT COMMISSIONER, COMMERCIAL TAXES, KOLLAM, (REDESIGNATED AS ASST. COMMISSIONER (APPEALS)) - 691 001. 3. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOLLAM - 691 00. 4. TAHSILDAR (REVENUE RECOVERY), KOLLAM - 691 001. 5. STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN-695 001. R1 TO R5 BY SR. GOVERNMENT PLEADER SRI. C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17/01/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss C.K.ABDUL REHIM, J ---------------------------- W.P.(C).NO.464 OF 2011 ----------------------------------- Dated this the 17th day of January, 2011 JUDGMENT With respect to assessments for the years 2002-2003 and 2003-2004, proceedings were finalized against the petitioner under the provisions of the KGST Act and CST Act. Aggrieved by the orders of assessment, the petitioner filed statutory appeals before the 2nd respondent, which were rejected through Ext.P2 to P4 orders, for the reason that the petitioner had failed to make payment of the admitted tax. Those orders were issued during October 2008. Ext.P2 to P4 orders were challenged by the petitioner by filing further appeals before the 3rd respondent. But those appeals were dismissed through Ext.P9 to P11 orders, holding that further appeals are not maintainable since the first appeals were only 'rejected', in view of Section 34 of the KGST Act. 2. It is stated that the admitted tax was remitted in full as evidenced from Ext.P5 certificate, after rejection of the first appeals through Ext.P2 to P4 orders. It is conceded W.P.(C).NO.464 OF 2011 2 that only due to a wrong legal advise the subsequent appeals were filed before the 3rd respondent. Considering the fact that by remittance of the the admitted tax the defects in the appeals before the 2nd respondent stands cured, the petitioner seeks directions for a restoration of the first appeals and for disposal of the same on merits. 3. Heard, learned Government Pleader appearing on behalf of respondents. It is pointed out that rejection of the appeals were as early as in October, 2008 and it may not be proper to direct restoration of the appeals at this belated point of time. 4. Considering the facts and circumstances, I notice that petitioner was prevented from adjudicating the issue on merits. I take note of the settled legal position that, causes should be decided as far as possible on merits rather than being dismissed on technicalities. It is evident that the matter was delayed only because the petitioner was prosecuting the issue before a wrong forum, due to improper legal advise received. Since the admitted tax W.P.(C).NO.464 OF 2011 3 stands already remitted, I am of the view that the interest of justice will be served if the second respondent is directed to restore the appeals and to dispose of the same on merit. 5. Therefore, the writ petition is disposed of directing the second respondent to restore the appeals which were already rejected through Ext.P2 to P4 orders and to dispose of the same on merits, after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within two months from the date of receipt of a copy of this judgment. Till such time the appeals are disposed of as directed above, recovery of the amounts in dispute shall be keep in abeyance, subject to the condition of the petitioner remitting 1/4th of the total amount due and on furnishing security bond for the balance amount, within two weeks from the date of receipt of a copy of this judgment. C.K.ABDUL REHIM,JUDGE pm