Little Flower Traders vs. State Tax Officer - Kerala High Court, 15 January 2019

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE A.MUHAMED MUSTAQUE TUESDAY, THE 15TH DAY OF JANUARY 2019 / 25TH POUSHA, 1940 WP(C).No.1132 of 2019 PETITIONER/S: M/S.LITTLE FLOWER TRADERS, BUILDING NO.VP/1543, MAIN ROAD, ALATHUR TALUK, VADAKKENCHERRY, PALAKKAD DISTRICT, REPRESENTED BY ITS MANAGING PARTNER, SRI. JAISON MATHEW. BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENT/S: 1 STATE TAX OFFICER, FORMERLY AGRI. INCOME TAX AND COMMERCIAL TAX OFFICE, STATE GOODS AND SERVICES TAX DEPARTMENT, ALATHUR 678 541. 2 DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, PALAKKAD - 678 001. 3 KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, CHEROOTTY ROAD, KOZHIKODE-673 032. 4 ASSISTANT COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, CHITTOOR 678 101, PALAKKAD DISTRICT. BY GOVERNMENT PLEADER, SMT.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15.01.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.1132 of 2019 2

JUDGMENT The petitioner, impugning an interim order passed by the Value Added Tax Appellate Tribunal, Kozhikode, approached this Court. The petitioner was directed to deposit 20% of the demand as a condition for granting stay. Having

considered

the facts

and circumstances, I do not find any reason to interfere with the matter. However, the petitioner is given three instalments to pay the amount in compliance of the order. The first instalment shall be paid on or before 25.01.2019. The second instalment shall be paid on or before 25.2.2019 and the third instalment shall be paid on or before 25.3.2019 The writ petition is disposed of as above. A.MUHAMED MUSTAQUE JUDGE

WP(C).No.1132 of 2019 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER DATED 07-12-2016 FOR THE YEAR 2014-15 ISSUED BY 1ST RESPONDENT U/S. 25(1) OF KVAT ACT EXHIBIT P2 COPY OF APPELLATE ORDER DATED 08-03-2018 PASSED BY 2ND RESPONDENT IN APPEAL FILED AGAINST EXT P1 ORDER. EXHIBIT P3 COPY OF APPEAL DATED 09-06-2018 SUBMITTED BEFORE 3RD RESPONDENT, AGAINST P2 1ST APPELLATE ORDER. EXHIBIT P4 COPY OF STAY PETITION DATED 09-06-2018, SUBMITTED BEFORE 3RD RESPONDENT, IN EXT P3 APPEAL. EXHIBIT P5 COPY OF CONDITIONAL STAY ORDER DATED 05- 10-2018, COMMUNICATED TO PETITIONER ON 24- 11-2018, BY 3RD RESPONDENT, IN EXT P4 STAY PETITION, WHICH IS NOT A SPEAKING ORDER. RESPONDENTS EXHIBITS:NIL. //// P.A.TO JUDGE ln