Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI THURSDAY, THE 29TH DAY OF SEPTEMBER 2022 / 7TH ASWINA, 1944 OP (TAX) NO.32 OF 2022 PETITIONER:
SACHU. T. RAZAKH, AGED 36 YEARS, M/S. AMY JEWELLERY DESIGNERS, SAIRA PLAZA, OPP. MODERN BREAD, EDAPPALLY, KOCHI, PIN – 682 024.
BY ADVS.
RAHUL A.
S.ANIL KUMAR (TRIVANDRUM) SABU C.J M.RAJAGOPAL APARNA ANIL RESPONDENTS:
1 THE ASSISTANT COMMISSIONER, STATE GST DEPARTMENT, 1ST CIRCLE, KALAMASSERY, ERNAKULAM DISTRICT., PIN – 682 030.
2 THE DEPUTY COMMISSIONER (APPEALS), STATE GST DEPARTMENT, THEVARA, KOCHI, PIN – 682 015 3 THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, REPRESENTED BY ITS SECRETARY, THEVARA, KOCHI, PIN – 682 015.
SENIOR GOVERNMENT PLEADER, SRI.V.K.SHAMSUDHEEN THIS OP TAX HAVING COME UP FOR ADMISSION ON 29.09.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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ORDER (Dated: 29th September, 2022)
Basant Balaji, J
The petitioner is a dealer in gold jewellery and also a job worker who undertakes the manufacture of gold jewellery using gold bars. He is a registered dealer under the KVAT Act, 2003, and also Central Sales Tax Act, 1956 (the Act for short). The returns filed by him for the assessment year 2017-18 were deemed to have been completed under Section 21 of the Act.
2. The 1st respondent re-opened the self- assessment in respect of the petitioner for the year 2017-18 under Section 25(1) of the Act, alleging escapement of turnover and demanded tax for an amount of Rs.46,42,455/- and
interest amounting to Rs.20,89,105/-. The petitioner challenged the assessment order before the 2nd respondent by way of an appeal and it was dismissed by order dated 25.02.2022. A 2nd appeal was filed before the 3rd respondent along with a stay petition. The 3rd respondent disposed of the stay
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petition staying the operation of the impugned order on deposit of a lump sum amount of Rs.10,00,000/- and executing a simple bond for the balance disputed amount within a period of one month from the date of receipt of the copy of the order.
3.
The counsel for the petitioner submits that, he seeks indulgence of this court in granting instalment facility for remitting the amount as ordered by the Tribunal in the order dated 12.08.2022 for remittance of the lump sum of Rs.10,00,000/- within one month.
4.
Heard the learned Senior Government Pleader also.
On going through the order of the Tribunal and also taking into consideration the amount of Rs.10,00,000/- to be deposited within one month, we deem it appropriate that the petitioner can be granted 3 months’ time for remitting the tax amount as ordered by the Tribunal in three successive instalments. The 1st instalment to be paid on or before 31.10.2022 and the rest in successive instalments.
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O.P. (Tax) is disposed of with the above observation.
Sd/- S.V.BHATTI, JUDGE
Sd/-
BASANT BALAJI, JUDGE ss
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APPENDIX OF OP (TAX) 32/2022
PETITIONER EXHIBITS Exhibit P1 A COPY OF THE ASSESSMENT ORDER DATED 24-11- 2021 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2017-18.
Exhibit P2 A COPY OF THE ORDER DATED 25-02-2022 ISSUED BY THE 2ND RESPONDENT Exhibit P3 A COPY OF THE APPEAL MEMORANDUM FILED BEFORE THE 3RD RESPONDENT.
Exhibit P4 A COPY OF THE STAY PETITION AGAINST EXT-P2 FILED BEFORE THE 3RD RESPONDENT.
Exhibit P5 A COPY OF THE ORDER DATED 12-08-2022 ISSUED BY THE 3RD RESPONDENT.
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