Pyramid Architects And Engineers vs. State Tax Officer

RP/990/2023HC KeralaGSTCNR KLHC01069179202303 October 2023Bench: HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE,HONOURABLE MRS. JUSTICE SHOBA ANNAMMA EAPEN5 pages

For Petitioner: S.ANIL KUMAR (TRIVANDRUM), SABU C.J, M.RAJAGOPAL, RAHUL A

AI SummaryAllowed

Held

The High Court allowed the review petition, acknowledging that modification of its previous judgment was required. The judgment dated 08.09.2023 was recalled, and the original petition (OP(TAX) No.13/2023) was restored to file for fresh judgment.

Facts

The petitioner challenged a Tribunal's conditional stay order requiring a 10% pre-deposit and bond for recovery of demand. The High Court initially disposed of the challenge by allowing payment in three instalments. The petitioner then sought review, arguing that a newly inserted provision, Section 60(1A) of the KVAT Act, which specifies pre-deposit requirements for stay, was not brought to the Court's notice.

Key Issues

The key issue was whether the High Court's earlier judgment should be reviewed and modified because a relevant statutory provision (Section 60(1A) of the Kerala Value Added Tax Act) concerning pre-deposit for stay was overlooked.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

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-:

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 t

The judgment continues below.

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Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.