M/S Minar Gold PVT. LTD. vs. State Of Kerala
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR & THE HONOURABLE MR. JUSTICE SYAM KUMAR V.M. THUR AY, THE 11TH DAY OF APRIL 2024 / 22ND CHAITHRA, 1946 WA NO. 528 OF 2024 AGAINST THE JUDGMENT DATED 25.03.2024 IN WP(C) NO.12146 OF 2024 OF HIGH COURT OF KERALA APPELLANT/PETITIONER: M/S MINAR GOLD PVT. LTD. CITY DINE BUILDING, NORTH KOTTACHERY, KANHANAGAD, KASARAGOD , REPRESENTED BY ITS MANAGING DIRECTOR, JAMEESH MASAD A.K., AGED 38 YEARS, S/O ASSANKOYA C.P., MARINA HOUSE, CHERIYALINGALPARAMBA, M.M.ALI ROAD, KOZHIKODE., PIN – 671315 BY ADVS. SRI.K.SHAJ SMT.BEENA N.KARTHA SRI.C.IJLAL SMT.POORNIMA RAJAN SRI.ARUN CHAND SRI.BHARAT VIJAY P. SRI.MAJID MUHAMMED K. SMT.MINU VITTORRIA PAULSON SMT.GOPIKA GOPAL SMT.ARCHANA P.P. SMT.AKHILA HUSSAIN Z. RESPONDENTS/RESPONDENTS: 1 STATE OF KERALA REPRESENTED BY THE ADDITIONAL CHIEF SECRETARY (TAXES), TAXES DEPARTMENT, ABOVE OLD ASSEMBLY HALL, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM., PIN – 695001 2 THE COMMISSIONER OF COMMERCIAL TAXES (APPEALS) OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES (APPEALS), 9TH FLOOR, TAX TOWERS, KILLIPPALAM, KARAMANA P.O., THIRUVANANTHAPURAM., PIN – 695002 3 THE JOINT COMMISSIONER TAXPAYER SERVICES, KASARAGOD, OFFICE OF THE JOINT
:2: WA No.528 of 2024 COMMISSIONER, TAXPAYER SERVICES, STATE GOODS AND SERVICES TAX DEPARTMENT, 1ST FLOOR, B BLOCK, CIVIL STATION, VIDYANAGAR, KASARAGOD DISTRICT., PIN – 671123 4 THE COMMERCIAL TAX OFFICER OFFICE OF THE COMMERCIAL TAX OFFICER, DEPARTMENT OF COMMERCIAL TAXES, HO URG, KASARAGOD DISTRICT., PIN – 671312 5 THE ASSISTANT COMMISSIONER (ARREAR RECOVERY) TAXPAYER SERVICES, KASARAGOD, OFFICE OF THE ASSISTANT COMMISSIONER (ARREAR RECOVERY), TAXPAYER SERVICES, STATE GOODS AND SERVICES TAX DEPARTMENT, 1ST FLOOR, B BLOCK, CIVIL STATION, VIDYANAGAR, KASARAGOD DISTRICT., PIN - 671123 BY SR GOVT. PLEADER SRI. V K SHAMSUDHEEN THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 11.04.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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JUDGMENT Dr. A.K.Jayasankaran Nambiar, J. The petitioner in WP(C). No.12146 of 2024 is the appellant herein aggrieved by the judgment dated 25.03.2024 of the learned Single Judge in the Writ Petition. The appellant had approached the writ court for a direction to the Kerala Value Added Tax Appellate Tribunal, Kozhikode before which Ext.P7 appeal and Ext.P8 stay petition had been preferred by the appellant against Ext.P6 order of the 3rd respondent that dismissed an appeal preferred by the appellant against Ext.P4 order of the 4th respondent. The learned Single Judge disposed the Writ Petition by directing the Appellate Tribunal to consider the stay application preferred by the petitioner (Ext.P8), expeditiously, preferably within a period of one month subject to the petitioner depositing 25% of the modified demand of Rs.13,00,838/-, and directed that on the petitioner complying with the said deposit there would be an interim stay against recovery of the remaining amount from the petitioner, pending disposal of the stay petition by the Appellate Tribunal.
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In the appeal before us, it is the contention of the appellant that by virtue of Sub Section (1A) in Section 60 of the Kerala Value Added Tax Act, in situations where an appellant pre-deposits 10% of the disputed amount of tax, recovery proceedings for the balance amount are automatically deemed to have been stayed till disposal of the appeal. It is his contention, therefore, that since the appellant is ready to remit 10% of the disputed tax amount of Rs.6,05,041/- for the year 2013-2014 to which the appeal relates, the impugned judgment of the learned Single Judge may be modified so as to direct the Kerala Value Added Tax Appellate Tribunal, Kozhikode, to consider and pass orders on Ext.P7 appeal expeditiously, taking note of the fact that the appellant is ready to remit 10% of the disputed tax amount aforementioned for the assessment year 2013-2014. 3. We have heard Sri.K.Shaj, the learned counsel for the appellant, and Sri. V.K. Shamsudheen, the learned Senior Government Pleader for the respondents.
On a consideration of the rival submissions and taking note of the submission of the learned counsel for the appellant that he is ready to remit 10% of the disputed tax amount for the assessment year 2013- 2014 (an amount of Rs.60,504/-), within a week from today, we direct
:5: WA No.528 of 2024 that on the appellant remitting the aforesaid amount of Rs.60,504/- within a week from today, the Appellate Tribunal shall proceed to consider Ext.P7 appeal expeditiously, and pass orders thereon after hearing the petitioner, within six months from the date of receipt of a copy of this judgment. We also make it clear that on the appellant remitting the aforesaid amount of Rs.60,504/- within one week as stipulated above, the recovery of the balance amount due from the appellant pursuant to Ext.P4 order, shall be kept in abeyance, pending disposal of the appeal by the Appellate Tribunal. Thus the Writ Appeal is allowed by modifying the impugned judgment of the learned Single Judge to the extent indicated above. DR. A.K.JAYASANKARAN NAMBIAR JUDGE SYAM KUMAR V.M. JUDGE mns
Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.