M/S. Sdf Industries LTD. vs. The Dy. Commissioner 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 assessee to deposit 15 paise per litre on the total quantity of de-mineralised water and furnish a simple bond for the balance amount.
Facts
The assessee challenged the Kerala Value Added Tax Appellate Tribunal's conditional stay order, which required a deposit of 20% of the disputed tax amount for stay of recovery proceedings. The assessee contended this condition was onerous, citing a previous High Court order that valued de-mineralised water at 30 paise per litre.
Key Issues
The key legal issue was whether the condition imposed by the Appellate Tribunal for granting a stay of recovery proceedings was onerous and required modification by the High Court in its supervisory jurisdiction.
Sections Cited
None mentioned
AI-generated summary — verify with the full judgment below
Heard together (2 matters)
Read from the judgment's own cause title. This page is filed under one of them.
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI FRIDAY, THE 15TH DAY OF JULY 2022 / 24TH ASHADHA, 1944 OP (TAX) NO. 23 OF 2022 TA(VAT) 29/2022 OF KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ADDL.BENCH, KOZHIKODE PETITIONER/APPELLANT/APPELLANT/ASSESSEE M/S. SDF INDUSTRTIES LTD. CHANDRA NAGAR, PALAKKAD, REPRESENTED BY SUNNY MATHEW, SENIOR LAISON EXECUTIVE, PIN - 678001 BY ADVS. HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA RESPONDENTS/RESPONDENT/RESPONDENT/REVENUE 1 THE DEPUTY COMMISSIONER OF STATE TAXES STATE GST DEPARTMENT, PALAKKAD , PIN - 678001 2 THE KERALA VALUE ADDED TAX APPELALTE TRIBUNAL CHEROOTTY ROAD, KOZHIKODE, REPRESENTED BY ITS ASST. SECRETARY, PIN - 673032 OTHER PRESENT: SR GP V.K. SHAMSUDHEEN THIS OP TAX HAVING COME UP FOR ADMISSION ON 15.07.2022, ALONG WITH OP (TAX).24/2022, 25/2022, 26/2022 AND 27/2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
O.P.(TAX).Nos.23, 24, 25, 26 and 27 of 2022 2 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI FRIDAY, THE 15TH DAY OF JULY 2022 / 24TH ASHADHA, 1
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
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.