M/S. Sdf Industrties LTD. vs. The Deputy Commissioner Of State Taxes
Held
The High Court found the 20% deposit condition onerous and modified it. It directed 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.
Facts
The petitioner challenged a conditional stay order issued by the Kerala Value Added Tax Appellate Tribunal, which required a deposit of 20% of the disputed tax amount for staying recovery proceedings during the pendency of an appeal concerning the valuation of de-mineralised water.
Key Issues
The key legal issue was the High Court's power under Article 227 to interfere with and modify the pre-deposit condition imposed by the Appellate Tribunal for granting a stay of tax recovery, considering the alleged onerous nature of the condition.
Sections Cited
Article 227 of the Constitution of India
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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.
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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.