Judgment
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.
2. The petitioner’s case is that, against Ext.P1 order, they have preferred an appeal before the 3rd respondent. Along with the appeal, the petitioner preferred an application for stay of all further proceedings. However, the 3rd respondent has passed Ext.P2 order, directing the petitioner to deposit 30% of the tax demanded as per Ext.P1. The petitioner is unable to raise the amount due to its extreme financial difficulties. The petitioner is prepared to pay off the ordered amount in ten equated monthly installments.
Hence, the writ petition.
3. Heard; Sri. Hrithwik D.N, the learned counsel
WP(C) NO. 14267 OF 2023 3 appearing for the petitioner, and the learned Senior Government Pleader appearing for the respondents.
4. Having considered the pleadings and materials on record, and taking note of the peculiar facts and circumstances of the case, without treating this judgment as a precedent, I am inclined to dispose of the writ petition in the following manner:- (i) The respondents are directed to accept the amount ordered in Ext.P2 order in three equated monthly installments commencing from 1.7.2023.
(ii) Until such time, the petitioner is permitted to deposit the aforesaid amount, the respondents shall not enforce Ext.P1 order.
(iii) Needless to mention, if the petitioner commits default in payment of one of the installments, they will lose the benefit of this judgment and the respondents would be at liberty to proceed with recovery proceedings from the stage it presently stands.
WP(C) NO. 14267 OF 2023 4 (v) It is made clear that, no further application for modification/extension of time shall be entertained.
SD/- rmm26/5/2023 C.S.DIAS, JUDGE
WP(C) NO. 14267 OF 2023 5 APPENDIX OF WP(C) 14267/2023 PETITIONER EXHIBITS Exhibit-P1 TRUE COPY OF THE MODIFIED ASSESSMENT ORDER NO.32110891659 DATED 03-11-2021 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER.
Exhibit-P2 TRUE COPY OF THE CONDITIONAL STAY ORDER IN INTP NO.105/2022 IN T.A.VAT NO.65/2022 DATED 30-03-2023 PASSED BY THE 3RD RESPONDENT.