M/S. Geo Motors Car Zone vs. Joint Commissioner (Appeals) - Kerala High Court, 21 July 2022

Cause title — parties, addresses and appearances

WP(C).23094/22 1 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. THURSDAY, THE 21ST DAY OF JULY 2022 / 30TH ASHADHA, 1944 WP(C) NO. 23094 OF 2022 PETITIONER/S: M/S. GEO MOTORS CAR ZONE NH BYE PASS, VYTTILA ERANAKULAM, PIN - 682019 REPRESENTED BY ITS' MANAGING PARTNER MR. GEORGE MATHEW BY ADVS. A.KUMAR P.J.ANILKUMAR G.MINI(1748) P.S.SREE PRASAD JOB ABRAHAM RESPONDENT/S: 1 JOINT COMMISSIONER (APPEALS) STATE GOODS AND SERVICES TAX DEPARTMENT,ERNAKULAM , PIN - 682015 2 STATE TAX OFFICER SECOND CIRCLE STATE GOODS AND SERVICES TAX DEPARTMENT THRIPUNITHURA , PIN - 682301 OTHER PRESENT: DR. THUSHARA JAMES (SR GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21.07.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).23094/22 2

JUDGMENT Being aggrieved by Ext.P1 order of assessment, the petitioner has filed Ext.P2 appeal before the first appellate authority, the 1st respondent herein. It is submitted that the petitioner has paid only 0.5% of the tax amount towards the Kerala Legal Benefit Fund, though the statutory requirement is to pay 1%. It is submitted that this Court, in several writ petitions, has directed the disposal of statutory appeals on payment of 0.5% and therefore, the 1st respondent may be directed to consider Ext.P2 appeal on the petitioner satisfying the condition to deposit 0.5% of the tax amount towards the Kerala Legal Benefit Fund.

The learned Senior Government Pleader has no objection to the aforesaid course of action. Accordingly, this writ petition is disposed of directing the 1st respondent to consider and pass orders on Ext.P2 appeal within a period of two weeks from the date of receipt of a certified copy of the judgment, provided the petitioner deposits a sum equivalent to 0.5% of the tax amount and furnishes a bond/an undertaking for payment of balance, if it is ultimately decided that the said amount is also payable. The writ petition is disposed of as above. GOPINATH P. JUDGE okb/21.7 //// P.S. to Judge

WP(C).23094/22 3 APPENDIX OF WP(C) 23094/2022 PETITIONER EXHIBITS Exhibit-P1OF THE ASSESSMENT ORDER DATED 28.02.2018 Exhibit-P2OF THE MEMORANDUM OF APPEAL FILED BEFORE THE 1ST RESPONDENT DATED 31.05.2022 Exhibit-P3OF THE APPLICATION FOR STAY DATED 31.05.2022 Exhibit-P4OF THE APPLICATION TO CONDONE THE DELAY IN FILING THE APPEAL DATED 31.05.2022