Carborundum Universal LTD. vs. The Deputy Commissioner (Ia)-09 - Kerala High Court, 29 July 2022

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. FRIDAY, THE 29TH DAY OF JULY 2022 / 7TH SRAVANA, 1944 WP(C) NO. 24375 OF 2022 PETITIONER/S: CARBORUNDUM UNIVERSAL LTD. P.B NO.3, KORATTY, THRISSUR, PIN CODE - 680 308, REPRESENTED BY ITS SENIOR ASSOCIATE VICE PRESIDENT- ACCOUNTS AND COMMERCIAL, VISHNUPRASAD. K., PIN - 680308 BY ADVS. RAHUL A. S.ANIL KUMAR (TRIVANDRUM) SABU C.J APARNA ANIL M.RAJAGOPAL RESPONDENT/S: 1 THE DEPUTY COMMISSIONER (IA)-09 CAMP AT THRISSUR, STATE GOODS AND SERVICES TAX DEPARTMENT, POOTHOLE, THRISSUR, PIN - 680004 2 THE JOINT COMMISSIONER (APPEALS) STATE GOODS AND SERVICES TAX DEPARTMENT, POOTHOLE, THRISSUR, PIN - 680004 3 THE SECRETARY, THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, THEVARA, ERNAKULAM, PIN – 682015, REPRESENTED BY ITS SECRETARY ADV. THUSHARA JAMES (SR. GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29.07.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 24375 OF 2022 2

JUDGMENT

Ext.P1 order of assessment, as modified by Ext.P3 order of the First Appellate Authority, has been challenged by the petitioner before the 3rd respondent by filing Ext.P4 appeal along with Ext.P5 application for stay. Petitioner apprehends that the amounts due under Ext.P1 order of assessment, as modified in Ext.P3 order of the First Appellate Authority, may be recovered pending consideration of the matter by the Appellate Tribunal.

The learned counsel for the petitioner states that the petitioner has already deposited 20% of the demand under Ext.P1 as a condition for stay before the 1st appellate authority. It is submitted that without any further condition, the petitioner may be granted a stay pending consideration of the matter by the Tribunal. It is also pointed out that the petitioner has a good case before the Tribunal.

Learned Government Pleader submits that in the facts and circumstances of the case, as a condition for stay, a further deposit of 20% of the amount assessed under Ext.P1 order, as modified by Ext.P3, may be insisted upon.

Having regard to the facts and circumstances of the case, the writ petition is disposed of, directing that the WP(C) NO. 24375 OF 2022 3 recovery of the demand covered by Ext.P1 assessment order, as modified in Ext.P3, shall stand stayed until disposal of Ext.P4 appeal and Ext.P5 application for stay on condition that the petitioner remits a further amount equivalent to 10% of the amount assessed under Ext.P1 order of assessment as modified by Ext.P3. The writ petition is disposed of as above. GOPINATH P. JUDGE ajt

WP(C) NO. 24375 OF 2022 4 APPENDIX OF WP(C) 24375/2022 PETITIONER EXHIBITS Exhibit P1 A COPY OF THE ASSESSMENT ORDER DATED 30-06- 2021 FOR THE YEAR 2017-18 Exhibit P2 DEMAND DRAFT BEARING NO.784266 Exhibit P3 ORDER ISSUED BY THE 2ND RESPONDENT MODIFYING EXT.P1 ORDER Exhibit P4 APPEAL FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT AGAINST EXT.P3 ORDER Exhibit P5 STAY PETITION FILED ALONG WITH EXT.P4 APPEAL MEMORANDUM