M/S.K.A.V.Shaik Rawther. vs. Assistant Commissioner (Assessment)
Held
The High Court modified the Tribunal's condition, allowing the petitioner to deposit 30% of the tax demanded in three equal monthly installments. The requirement to furnish a security bond in Form 6 under the KVAT Rules, 2005, without solvent sureties, was retained.
Facts
The petitioner challenged the Kerala Value Added Tax Appellate Tribunal's order which granted a stay of tax demand conditional on depositing 30% of the demand. The underlying tax demands were for the assessment years 2012-2013 and 2015-2016, falling under the pre-GST regime.
Key Issues
The key legal issue was whether the condition imposed by the Appellate Tribunal for granting a stay of tax demand, specifically the requirement to deposit 30% of the demand, warranted modification by the High Court regarding the payment schedule.
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 S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 24TH DAY OF NOVEMBER 2021 / 3RD AGRAHAYANA, 1943 OP (TAX) NO. 19 OF 2021 AGAINST THE ORDER/JUDGMENT IN TAVAT NOS.48/2021 & 49/2021 DTD 04.10.2021 OF KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, KOZHIKODE PETITIONER/S: M/S.K.A.V.SHAIK RAWTHER. 31/671, MARKET ROAD, PALAKKAD-678014, REPRESENTED BY ITS PARTNER MR.SHAIK AFZAL A.M. BY ADVS. S.ANIL KUMAR (TRIVANDRUM) M.RAJAGOPAL S.SHAINA RAHUL A. APARNA ANIL RESPONDENT/S: 1 ASSISTANT COMMISSIONER (ASSESSMENT) SPECIAL CIRCLE, COMMERCIAL TAXES (NOW RENAMED AS STATE GST DEPARTMENT, GST COMPLEX), NEAR CIVIL STATION, PALAKKAD, PIN-678001. 2 THE DEPUTY COMMISSIONER (APPEALS), STATE GST DEPARTMENT, GST COMPLEX, NEAR CIVIL STATION, PALAKKAD, PIN-678001. 3 THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL ADDL. BENCH, CHEROOTTY ROAD, KOZHIKODE-673001. OTHER PRESENT: SR GP V.K. SHAMSUDHEEN THIS OP TAX HAVING COME UP FOR ADMISSION ON 24.11.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
OP (TAX) NO. 19 OF
The judgment continues below.
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