{"id":186646,"date":"2009-10-09T00:00:00","date_gmt":"2009-10-08T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/o-abraham-vs-fast-track-team-no-iii-on-9-october-2009"},"modified":"2016-07-16T13:33:53","modified_gmt":"2016-07-16T08:03:53","slug":"o-abraham-vs-fast-track-team-no-iii-on-9-october-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/o-abraham-vs-fast-track-team-no-iii-on-9-october-2009","title":{"rendered":"O.Abraham vs Fast Track Team No.Iii on 9 October, 2009"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">O.Abraham vs Fast Track Team No.Iii on 9 October, 2009<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nWP(C).No. 25604 of 2009(U)\n\n\n1. O.ABRAHAM,\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. FAST TRACK TEAM NO.III,\n                       ...       Respondent\n\n2. THE ASSISTANT COMMISSIONER(ASSMT.),\n\n3. THE KERALA STATE SALES TAX APPELLATE\n\n                For Petitioner  :SRI.PREMJIT NAGENDRAN\n\n                For Respondent  : No Appearance\n\nThe Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR\nThe Hon'ble MR. Justice V.K.MOHANAN\n\n Dated :09\/10\/2009\n\n O R D E R\n                 C .N. RAMACHANDRAN NAIR &amp;\n                         V.K. MOHANAN, JJ.\n                 --------------------------------------------\n                     W.P.C. No. 25604 OF 2009\n                 --------------------------------------------\n                Dated this the 9th day of October, 2009\n\n                              JUDGMENT\n<\/pre>\n<p>Ramachandran Nair, J.\n<\/p>\n<\/p>\n<p>      The assessment under challenge is one issued under Section 17D.<\/p>\n<p>Petitioner&#8217;s grievance is that appeal is not maintainable before the<\/p>\n<p>Tribunal without payment of full amount of assessed tax and interest.<\/p>\n<p>We find force in the contention of the petitioner that all the documents<\/p>\n<p>pertaining to exemption at high-seas sale such as copies of bills of<\/p>\n<p>entry, through which goods are imported and cleared by the petitioner,<\/p>\n<p>agreements, purchaser&#8217;s sales tax assessments, etc. were not considered<\/p>\n<p>by the Fast Track Team. In the circumstances, we are satisfied that this<\/p>\n<p>is a fit case for dispensing at least with part of the demand for<\/p>\n<p>entertaining the appeal. We therefore direct the petitioner to remit Rs.<\/p>\n<p>14 lakhs out of the balance due and produce receipt before the Tribunal<\/p>\n<p>within six weeks from now. If receipt is produced and appeal is filed<\/p>\n<p>along with it, the Tribunal will entertain the appeal and dispose of the<\/p>\n<p>same within three months thereafter. Recovery is stayed for six weeks<\/p>\n<p><span class=\"hidden_text\">                                     2<\/span><\/p>\n<p>from now and if appeal is filed with payment as stated above, stay will<\/p>\n<p>continue till orders are issued by the Tribunal in the appeal.<\/p>\n<p>     W.P.C. is disposed of as above.\n<\/p>\n<\/p>\n<p>                                       (C.N.RAMACHANDRAN NAIR)<br \/>\n                                                       Judge.\n<\/p>\n<p>                                              (V.K. MOHANAN)<br \/>\n                                                       Judge.\n<\/p>\n<p>kk<\/p>\n<p><span class=\"hidden_text\">3<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court O.Abraham vs Fast Track Team No.Iii on 9 October, 2009 IN THE HIGH COURT OF KERALA AT ERNAKULAM WP(C).No. 25604 of 2009(U) 1. O.ABRAHAM, &#8230; Petitioner Vs 1. FAST TRACK TEAM NO.III, &#8230; Respondent 2. THE ASSISTANT COMMISSIONER(ASSMT.), 3. THE KERALA STATE SALES TAX APPELLATE For Petitioner :SRI.PREMJIT NAGENDRAN For Respondent : [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,21],"tags":[],"class_list":["post-186646","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>O.Abraham vs Fast Track Team No.Iii on 9 October, 2009 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/o-abraham-vs-fast-track-team-no-iii-on-9-october-2009\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"O.Abraham vs Fast Track Team No.Iii on 9 October, 2009 - Free Judgements of Supreme Court &amp; 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