M/S.Kalyan Sarees vs. Deputy Commissioner
Held
The High Court, without treating it as a precedent, directed the respondents to accept the amount ordered in the conditional stay order in three equated monthly installments, commencing from July 1, 2023. It further directed that the assessment order not be enforced until the amount is deposited, with a caveat that default would lead to loss of benefit and recovery proceedings.
Facts
The petitioner, M/s. Kalyan Sarees, challenged a conditional stay order issued by the VAT Appellate Tribunal, which required them to deposit 30% of the tax demanded in a modified assessment order. Citing financial difficulties, the petitioner sought permission from the High Court to pay this amount in ten equated monthly installments.
Key Issues
The key legal issue was whether the High Court should permit the petitioner to pay the pre-deposit amount, mandated by an appellate tribunal for a stay, in installments due to claimed financial hardship.
Sections Cited
None mentioned
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS FRIDAY, THE 26TH DAY OF MAY 2023 / 5TH JYAISHTA, 1945 WP(C) NO. 14267 OF 2023 PETITIONER: M/S.KALYAN SAREES ARAYIDATHUPALAM, MAVOOR ROAD, KOZHIKODE,PIN - 673016 REPRESENTED BY ITS MANAGING PARTNER,T S RAMACHANDRAN, BY ADVS. HRITHWIK D. NAMBOOTHIRI P.N.DAMODARAN NAMBOODIRI RESPONDENTS: 1 DEPUTY COMMISSIONER SPECIAL CIRCLE -1, STATE GST DEPARTMENT, KOZHIKODE, PIN – 673006 2 THE JOINT COMMISSIONER (APPEALS)-1 STATE GST DEPARTMENT, NIRMAL ARCADE, ERANJIPALAM, KOZHIKODE, PIN – 673006 3 THE VAT APPELLATE TRIBUNAL ADDITIONAL BENCH, DEPT OF COMMERCIAL TAXES, KOZHIKODE, PIN – 673032 SENIOR GOVERNMENT PLEADER SMT.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26.05.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 14267 OF 2023 2 Dated this the 26th day of May, 2023 JUDGMENT The writ petition is filed to direct the respondents to permit the petitioner to pay the amount ordered as per Ext.P2 in installments.
The petitioner’s case is that, against Ext.P1 order, they have preferred an appeal before the 3rd respondent
The judgment continues below.
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