Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE & THE HONOURABLE MRS. JUSTICE SHOBA ANNAMMA EAPEN TUESDAY, THE 3RD DAY OF OCTOBER 2023 / 11TH ASWINA, 1945 RP NO. 990 OF 2023 [AGAINST THE JUDGMENT DTD.8.9.2023 IN OP (TAX) 13/2023 OF HIGH COURT OF KERALA] PETITIONER:
PYRAMID ARCHITECTS AND ENGINEERS 14/320, MARAYAMKUNNU, KUMARANELLUR P.O., KAPPUR, PALAKKAD, REPRESENTED BY ITS PROPRIETOR, SHAJAHAN M. K., PIN - 679552 BY ADVS.
S.ANIL KUMAR (TRIVANDRUM) SABU C.J M.RAJAGOPAL RAHUL A.
RESPONDENTS:
1 STATE TAX OFFICER WORKS CONTRACT, STATE GST DEPARTMENT, PALAKKAD, PIN - 678001 2 THE DEPUTY COMMISSIONER (APPEALS), SGST DEPARTMENT, PALAKKAD, PIN - 678001 3 THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL ADDL. BENCH, CHEROOTTY ROAD, KOZHIKODE, PIN – 673001 REPRESENTED BY ITS ASSL.SECRETARY.
BY P.R.SREEJITH THIS REVIEW PETITION HAVING COME UP FOR ADMISSION ON 03.10.2023, THE COURT ON THE SAME DAY PASSED THE FOLLOWING:
R.P.NO.990 OF 2023 IN OP(TAX) NO.13/2023 :-2-:
O R D E R SHOBA ANNAMMA EAPEN,J:
This review petition is filed seeking for review of the judgment dated 8.9.2023 in O.P(TAX) No.13 of 2023, by the petitioner in the above O.P(TAX).
2. The said O.P(TAX) was filed by the petitioner challenging Ext.P6 order dated 6.7.2023 of the Kerala Value Added Tax Appellate Tribunal, Addl.Bench, Kozhikode in INTP Nos.50/23 & 52/23 in T.A.(VAT) Nos.37/23 & 38/23. In Ext.P6 order, the operation of the recovery of the balance demand in Exts.P1 and P1(a) was stayed on condition that the petitioner pays 10% of the balance amount demanded and furnishes simple bond for the balance amount to the satisfaction of the assessing authority. The said order was challenged before this Court in the above O.P(TAX).
R.P.NO.990 OF 2023 IN OP(TAX) NO.13/2023 :-3-:
3. This Court, by judgment dated 8.9.2023, disposed of the above O.P(TAX), permitting the petitioner to remit the amount demanded as per Ext.P6 in 3 equated monthly instalments.
4. Now the petitioner has filed the review petition stating that as per sub-section(1A) of Section 60 of the Kerala Value Added Tax Act (for short 'the KVAT Act'), as inserted by Section 8(25) (b) of the Kerala Finance Act, 2023, a pre-deposit of an amount equal to 10% of the disputed tax (including that paid at the earlier stage) was sufficient to get the balance amount disputed in appeal stayed. The said provision was not brought to the notice of this Court while disposing of O.P(TAX).
5. Heard the learned counsel for the petitioner and Sri.V.K.Shamsudheen, the learned Senior Government Pleader.
6. When the matter came up for admission
R.P.NO.990 OF 2023 IN OP(TAX) NO.13/2023 :-4-:
today, both sides agreed that modification of the judgment is required. Considering the plea raised by the petitioner, we are of the view that the review petition is to be allowed
Accordingly, the Review Petition is allowed. The judgment dated 8.9.2023 in O.P(TAX) No.13 of 2023 is recalled and the Original Petition (TAX) is restored to file for judgment.
Sd/- A.MUHAMED MUSTAQUE, JUDGE sd/- SHOBA ANNAMMA EAPEN, JUDGE MBS/
R.P.NO.990 OF 2023 IN OP(TAX) NO.13/2023 :-5-:
APPENDIX OF RP 990/2023 PETITIONER ANNEXURES Annexure1 - CERTIFIED COPY OF JUDGMENT DATED 08-09- 2023 OF THIS HON'BLE COURT IN OP(TAX) NO.13/2023.
Annexure- II RELEVANT EXTRACTS FROM THE KERALA FINANCE ACT, 2023.