Cannanore County Club And Resorts PVT. LTD. vs. The Assistant Commissioner Of State Tax
Held
The Court disposed of the writ petition by modifying the stay order. The petitioner was directed to deposit the amount as per Ext.P7 in five equal monthly installments, with the first installment due by March 5, 2020. No coercive steps were to be taken against the petitioner in the interim, and the Tribunal could proceed with the appeal. However, if the petitioner defaulted on two consecutive installments, the stay granted would stand vacated. The Court did not explicitly rule on the legality of the Tribunal's original conditions for the stay but rather facilitated a payment arrangement.
Facts
The petitioner, Cannanore County Club and Resorts Pvt. Ltd., filed a writ petition seeking to quash an order (Ext.P7) passed by the Kerala Value Added Tax Appellate Tribunal (2nd respondent). The petitioner had filed an appeal (Ext.P3) and a stay petition (Ext.P4) against a first appellate order (Ext.P2) and an assessment order (Ext.P1). The Tribunal, in its stay order (Ext.P7), directed the petitioner to deposit 30% of the modified demand and furnish a simple bond for the balance amount within one month to obtain a stay pending appeal. The petitioner sought to pay the demand in installments, to which the Government Pleader consented.
Key Issues
1. Whether the Kerala Value Added Tax Appellate Tribunal was justified in imposing conditions for granting a stay pending appeal, specifically requiring a deposit of 30% of the modified demand and furnishing a bond for the balance amount? (Question of law) Petitioner's contention: The petitioner argued that they should be granted installments to pay the demand as directed by the Tribunal. They sought directions for expeditious disposal of their appeal and an unconditional stay on the demand pending the appeal's decision. Revenue's contention: The Government Pleader consented to granting installments for the payment of the demand.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI WEDNESDAY, THE 26TH DAY OF FEBRUARY 2020 / 7TH PHALGUNA, 1941 WP(C).No.5588 OF 2020(W) PETITIONER: CANNANORE COUNTY CLUB AND RESORTS PVT. LTD., KANNUR, HAVING TRADE NAME AS KAIRALI HERITAGE, REPRESENTED BY ITS DIRECTOR,R.ANANTHAKRISHNAN. BY ADVS. SRI.N.MURALEEDHARAN NAIR SRI.ANTONY JONES RESPONDENTS: 1 THE ASSISTANT COMMISSIONER OF STATE TAX, STATE GOODS SERVICE TAX DEPARTMENT, SPECIAL CIRCLE, KANNUR - 670 004. 2 THE KERALA VALUE ADDED TAX APPELLATE, TRIBUNAL, KOZHIKODE - 673 006. 3 THE INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, KANNUR - 670 004. GP DR THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
2 WP(C).No.5588 OF 2020(W) JUDGMENT Dated this the 26th day of February 2020 The petitioner prays for the following reliefs:- “a) issue a writ of certiorari or any other writ, or order quashing Ext.P7 order of the 2nd respondent; b) issue a writ of mandamus or any other writ, order or direction, directing the 2nd respondent to pass orders on Ext.P3 appeal as
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