Shri. P. N Shanavas vs. The Deputy Commissioner (Works Contract)
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH WEDNE AY, THE 1ST DAY OF NOVEMBER 2023 / 10TH KARTHIKA, 1945 WP(C) NO. 35712 OF 2023 PETITIONER/S: SHRI. P. N SHANAVAS, AGED 40 YEARS PROPRIETOR, S/O. NISMAILUDEEN, AGED 40 YEARS, RESIDING AT PALAYAMKOTTIL HOUSE, PERINGALA P.O., PERINGALA, M/S. DEENS GROUP, 33/761-C, CHALIKKAVATTOM ROAD, VENNALA P.O., KOCHI, (PRESENT ADDRESS) 2ND FLOOR, DOOR NO.23/130- D2,MARVEL PLAZA BUILDING, HMT ROAD, KALAMASSERY, ERNAKULAM, PIN - 683104 BY ADVS. N.MURALEEDHARAN NAIR ANTONY JONES RESPONDENT/S: 1 THE DEPUTY COMMISSIONER (WORKS CONTRACT) OFFICE OF THE JOINT COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICES TAX DEPARTMENT, CLASS TOWER, 2ND FLOOR, OLD RAILWAY STATION ROAD, ERNAKULAM, PIN - 682018 2 THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL ADDITIONAL BENCH, ERNKAULAM, PIN - 682015 3 THE DEPUTY COMMISSIONER OF STATE TAX STATE GOODS AND SERVICES TAX DEPARTMENT KERALA, ERNAKULAM, CIVIL STATION, KAKKANAD, KOCHI, PIN - 682030 OTHER PRESENT: SMT.JASMINE M.M.-GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01.11.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 35712 OF 2023 2 J U D G M E N T The present writ petition has been filed by the petitioner impugning the conditional stay order, Ext.P5, dated 31.7.2023, granted by the Kerala Value Added Tax Appellate Tribunal, Ernakulam in INTP No.95/2023 in TA(VAT) No.51/2023. 2. The petitioner filed second appeal before the Tribunal against the order passed by the first appellate authority dismissing the appeal in respect of the financial year 2016-17. As per the assessment order completed under Section 25(1) of the Kerala Value Added Tax Act, 2003, dated 23.9.2021, the tax demand has been raised for Rs.2,15,76,623/-,
along
with interest
of Rs.1,16,51,376/-. This assessment order was affirmed by the first appellate authority.
The appellate Tribunal stayed the impugned assessment order vide Ext.P5 on condition of the petitioner depositing 20% of the total tax demand and executing single bond for the balance amount
WP(C) NO. 35712 OF 2023 3 before the assessing authority within one month from the date of receipt of the order. Learned counsel for the petitioner submits that the tax demanded is huge and the petitioner is not in a position to deposit 20% of the total tax demand in one go and prays that this Court may grant the petitioner a few installments for depositing the 20% of the total tax demand.
Considering the aforesaid submission, the petitioner is given liberty to pay 20% of the total tax demand in three equal monthly installments, spread over for three succeeding months, the first of which should be paid on or before 1.12.2023 and the remaining two installments on or before 7th of two succeeding months. In case the petitioner fails to deposit the first installment or any subsequent installments as above, it would be deemed that there is no interim order staying the demand and the authority may proceed to recover the amount, in accordance with law.
WP(C) NO. 35712 OF 2023 4 With the aforesaid, the present writ petition stands finally disposed of. Pending interlocutory application, if any, in the writ petition stands dismissed. DINESH KUMAR SINGH
JUDGE jg
WP(C) NO. 35712 OF 2023 5 APPENDIX OF WP(C) 35712/2023 PETITIONER EXHIBITS Exhibit P1OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT FOR THE YEAR 2016 -2017 DATED 23.09.2021 Exhibit P2OF THE APPELLATE ORDER PASSED BY THE JOINT COMMISSIONER (APPEALS) III, ERNAKULAM, FOR THE ASSESSMENT YEAR 2016-17 DATED 30.06.2022. Exhibit P3OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2016-17 DATED 25.05.2023. Exhibit P4OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2016-17 DATED 25.05.2023 Exhibit P5OF THE STAY ORDER PASSED BY THE 2ND RESPONDENT FOR THE YEAR 2016-17 UNDER THE KVAT ACT DATED 31-07-2023 Exhibit P6OF THE DEMAND NOTICE UNDER SECTION 7 OF THE KERALA REVENUE RECOVERY ACT ISSUED BY 3RD RESPONDENT DATED 06.05.2022
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.