Abdul Hameed T.K. vs. The Commercial Tax Officer
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS & THE HONOURABLE DR. JUSTICE KAUSER EDAPPAGATH TUE AY, THE 25TH DAY OF APRIL 2023 / 5TH VAISAKHA, 1945 OP (TAX) NO. 7 OF 2023 AGAINST THE ORDER IN TA(VAT) NO.1/2023 OF THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, KOZHIKODE. PETITIONER/APPELLANT/APPELLANT/ASSESSEE: ABDUL HAMEED.T.K., PROPRIETOR, M/S FIDA TRADERS, OTHAUR P.O, THRITHALA, PALAKKAD, PIN - 679534 BY ADVS. HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA PARVATHY MENON RESPONDENTS/RESPONDENT/RESPONDENT/REVENUE: 1 COMMERCIAL TAX OFFICER, COMMERCIAL TAX DEPARTMENT, PATTAMBI, PALAKKAD, PIN - 679303 2 THE DEPUTY COMMISSIONER (APPEALS) STATE GOODS AND SERVICES TAX DEPARTMENT, PALAKKAD, PIN - 678001 3 THE ASSISTANT SECRETARY KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ADDNL. BENCH, SALES TAX COMPLEX, CHEROOTY ROAD, KOZHIKODE, PIN - 673032 BY SRI.JUSTIN JACOB, G.P., SRI.P.R.SREEJITH, SC THIS OP TAX HAVING COME UP FOR ADMISSION ON 25.04.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
OP (TAX) NO.7 OF 2023 2 BECHU KURIAN THOMAS & DR.KAUSER EDAPPAGATH, JJ. ------------------------------------------ O.P.(TAX) No.7 of 2023 ------------------------------------------- Dated this the 25th day of April, 2023 J U D G M E N T Bechu Kurian Thomas, J. Petitioner challenges an interim order of the Kerala Value Added Appellate Tribunal directing deposit of 30% of the amount in dispute in appeal. The assessment year under challenge is 2013-2014. By the impugned order the Tribunal has directed 30% to be deposited for grant of stay of the order impugned therein and the balance to be secured by a simple bond.
On a consideration of the submissions made by the learned counsel for the petitioner as well as the learned Government Pleader, we are satisfied that the order directing deposit of 30% does not warrant any interference. Sufficient reasons have also been stated while granting the order. However, adopting a lenient view, we are of the view that an instalment facility can be granted to the petitioner for deposit of
OP (TAX) NO.7 OF 2023 3 30% directed by the Tribunal. Accordingly, taking into reckoning the entire circumstances and the prevailing situation, we direct that the amount of security to be furnished by the petitioner as directed in the impugned orders shall be deposited in three instalments, the first of which to be paid on or before 15.05.2023 and the remaining two instalments to be paid on the 15th of the succeeding months. It is clarified that in the event of any default in payment of any one of the instalments, the respondents shall be free to proceed in accordance with law. This OP (Tax) is disposed of accordingly. BECHU KURIAN THOMAS, JUDGE DR.KAUSER EDAPPAGATH, JUDGE AS
OP (TAX) NO.7 OF 2023 4 APPENDIX OF OP (TAX) 7/2023 PETITIONER'S EXHIBITS: EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14 DTD. 31-08-2017 EXHIBIT P2 COPY OF ORDER ISSUED BY THE 2ND RESPONDENT DTD. 30-07-2020 EXHIBIT P3 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT DTD. 27-08-2022 EXHIBIT P4 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT DTD. 27-08-2022 EXHIBIT P5 COPY OF COMMON ORDER IN TA (VAT) NOS. 1/23 TO 4/23 ISSUED BY THE 3RD RESPONDENT DTD. 02-03-2023
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.