V.V.Govindaraj vs. The State Tax Officer
Held
The Court held that the amendment dated 07.04.2016, which mandated a 1% deposit, is prospective. Therefore, for assessment years prior to this amendment, the petitioner is only required to remit 0.5% of the disputed tax to the Kerala Legal Benefit Fund and furnish a personal bond for the balance amount.
Facts
The petitioner, an assessee under the Kerala Value Added Tax Act, 2003, filed appeals against assessment orders for the years 2008-2009 to 2011-2012. The appellate authority issued a defect notice, demanding a 1% deposit of the disputed tax to the Kerala Legal Benefit Fund, failing which the appeals would be rejected.
Key Issues
Whether the 1% deposit requirement for appeals to the Kerala Legal Benefit Fund, introduced by a 2016 amendment, applies retrospectively to assessment years prior to the amendment under the Kerala Value Added Tax Act.
Sections Cited
None
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Heard together (2 matters)
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IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS FRIDAY, THE 17TH DAY OF SEPTEMBER 2021 / 26TH BHADRA, 1943 WP(C) NO. 28015 OF 2019 PETITIONER: V.V.GOVINDARAJ, AGED 66 YEARS M/S.SENTHILKUMAR, SAW MILL, VELANTHAVALAM, PALAKKAD. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE STATE TAX OFFICER, STATE GST DEPARTMENT, CHITTUR-678 101, PALAKKAD DISTRICT. 2 THE ASST.COMMISSIONER(APPEALS), DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD- 678 001. 3 STATE OF KERALA, REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM- 695 001. SR.JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17.09.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
BECHU KURIAN THOMAS, J =========================== --------------------------------- Dated this the 17th day of September, 2021 JUDGMENT
Petitioner is an assesseee under the Kerala Value Added
The judgment continues below.
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