Jyothish K.V vs. The State Tax Officer
Held
The High Court allowed the petitioner to pay the 20% deposit amount, as directed by the Tribunal, in three equal monthly installments. The first installment was to be paid by June 30, 2022, and compliance would ensure the Tribunal's interim stay order continued.
Facts
The petitioner challenged an interim order of the VAT Appellate Tribunal which required a deposit of 20% of the tax demand as a condition for stay in a second appeal. The petitioner pleaded financial stringency and sought installments for compliance.
Key Issues
The key legal issue was whether the High Court should interfere with the Tribunal's interim order requiring a 20% pre-deposit for stay, specifically regarding the mode of payment given the petitioner's financial difficulties.
Sections Cited
None
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. TUESDAY, THE 21ST DAY OF JUNE 2022 / 31ST JYAISHTA, 1944 WP(C) NO. 20008 OF 2022 PETITIONER: JYOTHISH K.V, AGED 42 YEARS, PROPRIETOR M/S. FRIENDS GLASS & PLYWOODS, PUTHUR P.O, THRISSUR, PIN - 680 014. BY ADV P.N.DAMODARAN NAMBOODIRI RESPONDENTS: 1 THE STATE TAX OFFICER, IVTH CIRCLE, STATE GST DEPARTMENT, POOTHOLE, THRISSUR - 680 004. 2 THE JOINT COMMISSIONER (APPEALS), STATE GST DEPARTMENT, THRISSUR - 680 004. 3 THE VAT APPELLATE TRIBUNAL, DEPARTMENT OF COMMERCIAL TAXES, SALES TAX COMPLEX, ERNAKULAM - 682 011. 4 THE DEPUTY COMMISSIONER, STATE GST DEPARTMENT, THRISSUR - 680 004. BY ADV. DR. THUSHARA JAMES (SR.GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21.06.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 20008 OF 2022 2 JUDGMENT The petitioner has approached this Court challenging Ext.P4 interim order of the Tribunal requiring him to deposit 20% of the tax demand as a condition of stay in TA(VAT) No.230 of 2021. 2. The learned counsel for the petitioner submits that the petitioner is passing through very serious fin
The judgment continues below.
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