M/S. Sdf Industries LTD. vs. The Dy. Commissioenr Of State Taxes
Held
The High Court found the Tribunal's condition of depositing 20% of the disputed tax to be harsh and onerous. It modified the condition, directing the petitioner to deposit 15 paise per litre on the total quantity of de-mineralised water and furnish a simple bond for the balance amount within four weeks, without expressing a view on the merits of the appeal.
Facts
The petitioner challenged a conditional stay order from the Kerala Value Added Tax Appellate Tribunal, which required a deposit of 20% of the disputed tax amount for staying recovery proceedings. The petitioner argued this condition was onerous, citing a previous High Court order that valued de-mineralised water at 30 ps. per litre, which was the subject of the tax dispute.
Key Issues
Whether the Tribunal's condition of depositing 20% of the disputed tax for a stay was onerous, and if the High Court should modify it in light of previous adjudications on the valuation of de-mineralised water.
Sections Cited
Article 227
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 27TH DAY OF JULY 2022 / 5TH SRAVANA, 1944 OP (TAX) NO. 29 OF 2022 (TA(VAT) 13/22 OF THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, KOZHIKODE) PETITIONER/S:
M/S. SDF INDUSTRIES LTD. AGED 58 YEARS CHANDRA NAGAR, PALAKKAD, REPRSENTED BY SUNNY MATHEW, SENIOR LAISON EXECUTIVE , PIN - 678001
BY ADVS. HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA
RESPONDENT/S:
1 THE DY. COMMISSIOENR OF STATE TAXES STATE GST DEPARTMENT, PALAKKAD, PIN - 678001 2 KERALA VALUE ADDED TAX APPELLATE TRIBUNAL CHEROOTTY ROAD, KOZHIKODE, REPRESENTED BY ITS AST. SECRETARY , PIN - 673032 OTHER PRESENT:
SR GP V.K. SHAMSUDHEEN
THIS OP TAX HAVING COME UP FOR ADMISSION ON 27.07.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
OP (TAX) NO. 29 OF 2022
-2-
S.V.BHATTI & BASANT BALAJI, JJ. - - - - - - - - - - - - - - -- - - -- - - - - - - - - - -- - - - - - - - - OP (TAX) NO. 29 OF 2022 - - - - - - - - - - - - - - - - -- - - - - - -
The judgment continues below.
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