Mas Make Polymers v. Commercial Tax Officer - Kerala High Court, 15 March 2022

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI TUE AY, THE 15TH DAY OF MARCH 2022 / 24TH PHALGUNA, 1943 OP (TAX) NO. 8 OF 2022 AGAINST THE ORDER/JUDGMENT IN TAVAT 135/2021, 136/2021 & 137/2021 OF KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ADDL., BENCH, KOZHIKODE PETITIONER/S: MAS MAKE POLYMERS VELLALACHIPOTTA, ELAPPULLI, EDUPPUKULAM P.O., PALAKKAD, REPRESENTED BY ITS MANAGING PARTNER K.P.ABDUL SALEEM. BY ADVS. S.ANIL KUMAR (TRIVANDRUM) SABU C.J RAHUL A. APARNA ANIL RESPONDENT/S: 1 COMMERCIAL TAX OFFICER COMMERCIAL TAXES (NOW RENAMED AS STATE GST DEPARTMENT, GST COMPLEX), NEAR CIVIL STATION, PALAKKAD, PIN - 678 001. 2 THE DEPUTY COMMISSIONER (APPEALS) STATE GST DEPARTMENT, GST COMPLEX, NEAR CIVIL STATION, PALAKKAD, PIN - 678 001. 3 THE KERALA VALUE ADDED TAX/AGRL.INCOME TAX AND SALES TAX APPELLATE TRIBUNAL ADDL. BENCH, CHEROOTTY ROAD, KOZHIKODE - 673 001, REPRESENTED BY ITS ASST. SECRETARY. THIS OP TAX HAVING COME UP FOR ADMISSION ON 15.03.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

OP (TAX) 8/2022 -2- JUDGMENT S.V.Bhatti,J. Heard Adv. S. Anil Kumar and Senior Government Pleader Mr. V.K Shamsudheen for parties.

In the instant O.P, the petitioner challenges the condition directing deposit of 30% of the amount demanded as condition precedent for stay of recovery of the demanded amount pending appeal.

Normally, this Court does not entertain the petition, but, in the case on hand, circumstances are shown to modify the condition imposed in Ext.P7 series. The condition in Ext.P7 series is modified as 15% and is payable or deposited on or before 31.03.2022 and the order reads thus: (a) The petitioner is directed to deposit 15% of the

OP (TAX) 8/2022 -3- amount demanded on or before 31.03.2022. (b) The other conditions executing bond etc for the balance amount are complied with on or before 31.03.2022. S.V.BHATTI JUDGE BASANT BALAJI JUDGE JS

OP (TAX) 8/2022 -4- APPENDIX OF OP (TAX) 8/2022 PETITIONER'S EXHIBITS Exhibit P1OF THE PENALTY ORDER DATED 27/05/2016 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2010- 2011. Exhibit P1AOF THE PENALTY ORDER DATED 27/05/2016 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011- 2012. Exhibit P1BOF THE PENALTY ORDER DATED 27/05/2016 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012- 2013. Exhibit P2OF THE COMMON APPELLATE ORDER DATED 14/10/2020 ISSUED BY THE 2ND RESPONDENT IN RESPECT OF EXT.P1 TO EXT.P1(B) PENALTY ORDERS. Exhibit P3OF THE APPEAL MEMORANDUM FILED BEFORE THE 3RD RESPONDENT AGAINST EXT.P2 IN RESPECT OF EXT.P2 PENALTY ORDER. Exhibit P3AOF THE APPEAL MEMORANDUM FILED BEFORE THE 3RD RESPONDENT AGAINST EXT.P2 IN RESPECT OF EXT.P1(A) PENALTY ORDER. Exhibit P3BOF THE APPEAL MEMORANDUM FILED BEFORE THE 3RD RESPONDENT AGAINST EXT.P2 IN RESPECT OF EXT.P1(B) PENALTY ORDER. Exhibit P4OF THE APPLICATION FOR STAY FILED IN EXT.P3 APPEAL. Exhibit P4AOF THE APPLICATION FOR STAY FILED IN EXT.P3(A) APPEAL. Exhibit P4BOF THE APPLICATION FOR STAY FILED IN

OP (TAX) 8/2022 -5- EXT.P3(B) APPEAL. Exhibit P5OF THE ARGUMENT NOTES DATED 15/12/2021 FILED BEFORE THE 3RD RESPONDENT. Exhibit P6OF THE JUDGMENT OF THE HON'BLE Exhibit P6AOF THE JUDGMENT OF THE HON'BLE SUPREME COURT IN CEMENT MARKETING CO. OF INDIA LTD.VS. ASST. COMMISSIONER OF SALES TAX INDORE AND ORS (198) I SCC 71. Exhibit P6BOF THE JUDGMENT OF THIS HON'BLE COURT IN CHAKKIATH BROTHERS' CASE (JUDGMENT DATED 16/06/2014 IN WP(C) NO.11696/2013. Exhibit P7OF STAY ORDER DATED 3/01/2022 ISSUED BY THE 3RD RESPONDENT ON EXT.P4. Exhibit P7AOF STAY ORDER DATED 3/01/2022 ISSUED BY THE 3RD RESPONDENT ON EXT.P4(A). Exhibit P7BOF STAY ORDER DATED 3/01/2022 ISSUED BY THE 3RD RESPONDENT ON EXT.P4(B). Exhibit P8OF THE ASSESSMENT ORDER DATED 27/05/2016 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-2012. Exhibit P8AOF THE ASSESSMENT ORDER DATE 27/05/2016 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-2013. Exhibit P9OF THE STAY ORDER DATED 27/10/2021 ISSUED BY THE 3RD RESPONDENT IN RESPECT OF EXT.P8(A) ASSESSMENT ORDER FOR THE YEAR 2012- 2013. OP (TAX) 8/2022 -6- Exhibit P10OF JUDGMENT A DIVISION BENCH OF THIS HON'BLE COURT IN SUPREME ELECTRICAL ENGG. (P)