M/S/ Krish Glass And Glazings vs. The 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. 1140 of 2019 PETITIONER/S: M/S. KRISH GLASS AND GLAZINGS, X1/101, BEHIND PALACKAL TEMPLE, CHERANALOOR, COCHIN-682 034, ERNAKULAM DISTRICT, REPRESENTED BY ITS MANAGING PARTNER, SMT.LATHA AJITH. BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENT/S: 1 THE STATE TAX OFFICER, FORMERLY- COMMERCIAL TAX OFFICER, STATE GOODS AND SERVICES TAX DEPARTMENT, 1ST CIRCLE, KALAMASSERY AT KAKKANAD, COHIN-682 030. 2 DEPUTY COMMISSIONER(APPEALS), COMMERCIAL TAXES, ERNAKULAM, COCHIN-682 015. 3 THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL COMMERCIAL TAXES, ERNAKULAM, COCHIN-682 015. 4 ASSISTANT COMMISSIONER, COMMERCIAL TAXES, CIVIL STATION, KAKKANAD, COCHIN-682 030. 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. 1140 of 2019 2

JUDGMENT The petitioner, impugning an interim order passed by the Value Added Tax Appellate Tribunal, Ernakulam, approached this Court. The petitioner was directed to deposit 30% of the demand as a condition for granting stay. I find that 30% has to be reduced. Accordingly, the interim order is modified by directing the petitioner to deposit 20% of the demand as a condition for stay. Therefore, the petitioner is permitted to discharge the above amount in two instalments. The first instalment shall be paid on or before 25.1.2019 and the second instalment shall be paid on or before 25.2.2019. The writ petition is disposed of as above. A.MUHAMED MUSTAQUE JUDGE ln

WP(C).No. 1140 of 2019 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER DATED 23.01.2017, COMMUNICATED TO PETITIONER ON 27.02.2017, BY 1ST RESPONDENT , FOR THE YEAR 2015-16, AFTER MAKING ADDITIONS TO THE CONCEDED TURNOVER. EXHIBIT P2 COPY OF STATUTORY APPEAL IN FORM NO.29 SUBMITTED BEFORE 2ND RESPONDENT AGAINST EXT P1 ASSESSMENT. EXHIBIT P3 COPY OF 1ST APPELLATE ORDER DATED 10.11.2017 COMMUNICATED TO PETITIONER ON 27.12.2017 BY 2ND RESPONDENT, IN DIRECTING TO MODIFY EXT P1 ASSESSMENT. EXHIBIT P4 COPY OF FORM NO. 31 2ND APPEAL DATED 24.02.2018, SUBMITTED BY PETITIONER BEFORE 3RD RESPONDENT CHALLENGING EXT P3 1ST APPELLATE ORDER. EXHIBIT P5 COPY OF AFFIDAVIT AND PETITION FOR STAY DATED 24.02.2018 SUBMITTED PETITIONER ALONG WITH EXT P4 APPEAL, BEFORE 3RD RESPONDENT. EXHIBIT P6 COPY OF MECHANICAL CONDITIONAL STAY ORDER DATED 14.11.2018, COMMUNICATED TO PETITIONER ON 13.12.2018 BY 3RD RESPONDENT, IN EXT P5 STAY PETITION. RESPONDENTS EXHIBITS:NIL. //// P.A.TO JUDGE