R.Rajesh Kumar vs. The State Tax Officer (Investigation Brnach)
Held
The Court held that for the assessment year 2013-2014, only 0.5% of the disputed tax needs to be remitted to the Kerala Legal Benefit Fund, along with a personal bond for the balance. The amendment mandating 1% was deemed prospective, not applicable to the period in question.
Facts
The petitioner, an assessee under the Kerala Value Added Tax Act, 2003, filed an appeal against an assessment order. The appellate authority issued a defect notice, demanding deposit of 1% of the disputed tax as court fee to the Kerala Legal Benefit Fund, threatening rejection if not paid.
Key Issues
The key legal issue was the correct percentage of disputed tax to be deposited as court fee to the Kerala Legal Benefit Fund for an appeal under the Kerala Value Added Tax Act, and whether a 2016 amendment mandating 1% applied retrospectively.
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 BECHU KURIAN THOMAS FRIDAY, THE 17TH DAY OF SEPTEMBER 2021 / 26TH BHADRA, 1943 WP(C) NO. 28000 OF 2019 PETITIONER: R.RAJESH KUMAR AGED 40 YEARS S/O A.K. RAJAMMANIKKAN, PROPRIETOR, M/S A.K.R.TRADERS, OLIPPARA, KAIRADY, PALAKKAD. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SMT.K.KRISHNA RESPONDENTS: 1 THE STATE TAX OFFICER (INVESTIGATION BRNACH) STATE GST DEPARTMENT, PALAKKAD-678 001. 2 THE DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD-678 001. 3 STATE OF KERALA, REPRESENTED BY ITS SECRETARY , TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001. SRI.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:
WP(C) NO. 28000 OF 2019 2 BECHU KURIAN THOMAS, J =========================== W.P.(C) No.28000 of 2019 --------------------------------- Dated this the 17th day of September, 2021 JUDGMENT
Petitioner is an assesseee under the Kerala Value Added Tax Act, 2003. Faced with Ext.P1 assessment order of imposition of penalty for the assessment year 2013- 2014
The judgment continues below.
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