Sachu. T. Razak vs. The Assistant Commissioner

OP (TAX)/32/2022HC KeralaGSTCNR KLHC01065990202229 September 2022Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI6 pages

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

AI SummaryAllowed

Held

The High Court allowed the petitioner to remit the lump sum amount of Rs.10,00,000/-, as ordered by the Tribunal, in three successive monthly instalments. The first instalment was to be paid on or before 31.10.2022, with the rest in successive months.

Facts

The petitioner, a gold jewellery dealer, faced re-assessment under the KVAT Act for 2017-18, resulting in a tax demand. After appeals were dismissed, the Kerala VAT Appellate Tribunal granted a stay on the condition of depositing Rs.10,00,000/- and executing a bond. The petitioner approached the High Court seeking instalment facility for this deposit.

Key Issues

The key issue was whether the High Court should grant an instalment facility for the pre-deposit amount mandated by the Appellate Tribunal for staying a tax demand under the KVAT Act.

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 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: OP(Tax) No.32/2022 2

(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

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.