M/S. Sunil Steels vs. The Assistant Commissioner
Facts
The petitioner, M/s. Sunil Steels, filed a writ petition challenging an interim order of the Kerala Value Added Tax Appellate Tribunal. The Tribunal, while considering a stay application in an appeal against an assessment for the year 2009-2010, had directed the petitioner to pay 20% of the disputed amount and furnish a bond for the balance. The learned Single Judge of the High Court found no reason to interfere but allowed the petitioner to pay the 20% amount in four monthly installments. The present writ appeal is filed by the petitioner against the judgment of the learned Single Judge.
Held
The Court held that the Tribunal had exercised its discretionary jurisdiction in granting the stay, and such discretionary orders are generally not subject to judicial review. Therefore, the approach of the learned Single Judge in not interfering with the Tribunal's order was found to be perfectly justified. The Court also noted that the learned Single Judge had exercised equity by granting the installment facility for the payment. The Court further took note of the provisions contained in the proviso to Section 45(1) of the Kerala Value Added Tax Act in refusing the relief. Consequently, the appeal was dismissed as lacking merits. However, on a request from the appellant's counsel, the Court allowed the payment of the amounts stipulated in the Tribunal's interim order to be made in four equal monthly installments, starting on or before March 30, 2019.
Key Issues
1. Whether the High Court was justified in not interfering with the interim order of the Tribunal, which imposed a condition for stay? 2. Whether the learned Single Judge erred in upholding the Tribunal's order and exercising equity by allowing installment payments? The petitioner argued that the Tribunal's order imposing conditions for stay was not justified and that the learned Single Judge should have provided more substantial relief. The respondents, represented by the learned Senior Government Pleader, contended that the Tribunal had exercised its discretionary jurisdiction in granting the stay, and the learned Single Judge's approach was justified. They also relied on the proviso to Section 45(1) of the Kerala Value Added Tax Act in refusing relief.
Sections Cited
Section 45(1)
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM & THE HONOURABLE MR. JUSTICE R. NARAYANA PISHARADI THUR AY ,THE 21ST DAY OF MARCH 2019 / 30TH PHALGUNA, 1940 WA.No. 854 of 2019 AGAINST THE ORDER/JUDGMENT IN WP(C) 5398/2019 of HIGH COURT APPELLANT/PETITIONER: M/S. SUNIL STEELS PODIYADI, THIRUVALLA, REPRESENTED BY ITS MANAGING PARTNER MR. SUNIL GEORGE OOMMEN. BY ADVS. SRI.ANIL D. NAIR SRI.ACHYUT K PADMARAJ SMT. ARYA ANIL GOKULRAJ L SRI.SREEJITH R.NAIR RESPONDENTS/RESPONDENTS: 1 THE ASSISTANT COMMISSIONER SGST DEPARTMENT, PATHANAMTHITTA-689 645. 2 THE VALUE ADDED TAX APPELLATE TRIBUNAL ADDITIONAL BENCH, THIRUVANANTHAPURAM-695 001. 3 THE STATE OF KERALA REPRESENTED BY ITS SECRETARY (TAXES), SECRETARIAT, THIRUVANANTHAPURAM-695 001. OTHER PRESENT: SR GP SRI.MOHAMMED RAFIQ THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 21.03.2019, THE COURT ON THE SAME DAY PASSED THE FOLLOWING:
W.A. No.854/2019 C.K. ABDUL REHIM & R. NARAYANA PISHARADI, JJ. ----------------------------------------------------- Writ Appeal No. 854 OF 2019 ------------------------------------------------------- Dated this the 21st day of March, 2019 J U D G M E N
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