Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS THURSDAY, THE 17TH DAY OF AUGUST 2023 / 26TH SRAVANA, 1945 WP(C) NO. 27282 OF 2023 PETITIONER:
1 MANAPPURAM JEWELLERS LIMITED RITI JEWELLERY, VALAPPAD, THRISSUR, PIN - 680567 REPRESENTED BY ITS CHIEF FINANCIAL OFFICER SRI. BASANTH BHASKAR.
BY ADVS.
S.ANIL KUMAR (TRIVANDRUM) SABU C.J RAHUL A.
M.RAJAGOPAL RESPONDENTS:
1 INTELLIGENCE OFFICER INTELLIGENCE UNIT-I SGST DEPARTMENT, POOTHOLE, THRISSUR., PIN - 680004 2 JOINT COMMISSIONER (APPEALS) STATE GST DEPARTMENT, POOTHOLE, THRISSUR., PIN - 680004 SR GP SMT THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17.08.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.27282 of 2023 2 C. S. DIAS, J.
------------------------- W.P.(C.) No.27282 of 2023 ------------------------- Dated this the 17th day of August, 2023 JUDGMENT The writ petition is filed challenging Ext.P6 order passed by the second respondent staying further recovery proceedings subject to the condition that the petitioner deposits an amount of 10% of the disputed penalty in six equated monthly instalments.
2. The petitioner's case is that, aggrieved by Ext.P1 order, the petitioner has preferred Ext.P2 appeal before the second respondent as early as on 28.02.2023. Along with the appeal, the petitioner
filed
Ext.P3
stay
petition.
Subsequently, after the matter was heard and the petitioner submitted Ext.P5 argument notes, the
WPC No.27282 of 2023 3 respondents have threatened to enforce Ext.P1 order. Immediately, the petitioner moved Ext.P3 stay petition and the second respondent has passed Ext.P6 order directing the petitioner to deposit 10% of the disputed penalty. Ext.P6 is onerous and unreasonable. Hence, the writ petition.
3. Heard; Sri.S.Anil Kumar, the learned Counsel appearing for the petitioner and Smt.Thushara James, the learned Senior Government Pleader appearing for the respondents.
4. Indisputably, the petitioner has challenged Ext.P1 assessment order through Ext.P2 appeal.
Along with the appeal, the petitioner has preferred Ext.P3 stay petition. The second respondent has considered Ext.P3 stay petition and has passed Ext.P6 order.
5. Proviso to sub-Section (12) of Section 55 of
WPC No.27282 of 2023 4 the Kerala Value Added Tax, 2003 specifically stipulates that for the recovery proceedings to be stayed till the disposal of the appeal, the appellant has to remit the 20% of the disputed amount of tax along with the collected tax, if any.
6. The second respondent after appreciating the contentions in Ext.P3 stay petition, has passed the impugned Ext.P6 order directing the petitioner to deposit 10% of the disputed penalty, that too, in six equated monthly instalments as stated in the order. In fact, the second respondent, after due application of mind has exercised its discretionary power and has only directed the petitioner to remit 10% of the disputed penalty amount. I do not find any error, illegality or unreasonableness in Ext.P6 order passed by the second respondent warranting interference by this Court by exercising its plenary powers under Article 226 of the
WPC No.27282 of 2023 5 Constitution of India.
The writ petition is meritless and is consequentially dismissed.
Sd/- C. S. DIAS JUDGE SKP/17-08
WPC No.27282 of 2023 6 APPENDIX OF WP(C) 27282/2023 PETITIONER’S EXHIBITS:
EXHIBIT P1 A COPY OF THE ORDER NO: IBC.12/2019-20 DATED 10-02-2023 ISSUED BY THE 1ST RESPONDENT EXHIBIT P2 A COPY OF THE APPEAL MEMORANDUM DATED 28-02- 2023 AGAINST EXHIBIT P1 ORDER FILED BEFORE THE 2ND RESPONDENT.
EXHIBIT P3 A COPY OF THE STAY PETITION DATED 28-02-2023 FILED ALONG WITH EXHIBIT P2 BEFORE THE 2ND RESPONDENT.
EXHIBIT P4 A COPY OF THE POSTING NOTICE DATED 10-07-2023 EXHIBIT P4(A) A COPY OF THE POSTING NOTICE DATED 20-07-2023 EXHIBIT P5 A COPY OF THE ARGUMENT NOTE SUBMITTED BEFORE 2ND RESPONDENT EXHIBIT P6 A COPY OF THE STAY ORDER DATED 21-07-2023 ISSUED BY THE 2ND RESPONDENT RESPONDENTS' EXHIBITS:NIL TRUE COPY P.A. TO JUDGE