SURABI AQUA MINERALS (P. ) LTD. v. FAST TRACK TEAM, COMMERCIAL TAXES
2011-07-04
S.SIRI JAGAN
body2011
DigiLaw.ai
JUDGMENT 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." 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 2nd respondent to entertain the appeals if the petitioner cures the defects pointed out in Ext. P9 within one month from today.