Jyothish K.V v. The State Tax Officer - Kerala High Court, 21 June 2022

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. TUE AY, 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 financial stringency and some instalments may be granted to enable him to comply with the condition.

The learned Government Pleader states that the impugned stay order is not liable to be interfered with as it requires only 20% of the tax to be paid as a condition of stay. It is submitted that the condition imposed is very reasonable, in the facts and circumstances of the case.

Having heard the learned counsel for the petitioner and the learned Senior Government Pleader for the respondents, I am of the view that the petitioner can be granted an opportunity to pay the amount directed to be paid by the Tribunal in three equal monthly instalments. The first of which shall be paid on or before 30.06.2022. If the petitioner complies with this direction, the interim order granted by the Tribunal will

WP(C) NO. 20008 OF 2022 3 continue to operate. The writ petition will stand disposed of as above. GOPINATH P. JUDGE DK

WP(C) NO. 20008 OF 2022 4 APPENDIX OF WP(C) 20008/2022 PETITIONER EXHIBITS Exhibit P1OF THE ASSESSMENT ORDER NO. 32563770814/2015-16 DATED 05.08.2020 FOR THE YEAR 2015-16 ISSUED BY THE 1ST RESPONDENT. Exhibit P2OF THE APPELLATE ORDER KVAT NO. 346/20 DATED 21.01.2021 FOR THE YEAR 2015-16 ISSUED BY THE 2ND RESPONDENT. Exhibit P3OF THE 2ND APPEAL DATED 18.09.2021 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR THE YEAR 2015-16. Exhibit P4OF THE STAY ORDER T.A. (VAT) NO. 230/21 DATED 10.12.2021 FOR THE YEAR 2015-16 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER.