IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE S.V.BHATTI
&
THE HONOURABLE MR.JUSTICE BASANT BALAJI
THURSDAY, THE 25TH DAY OF AUGUST 2022 / 3RD BHADRA, 1944
OP (TAX) NO. 30 OF 2022
PETITIONER/S:
B. MOHAMMED SHERIEF, AGED 56 YEARS
PROPRIETOR, M/S. BAZ HOME APPLIANCES,
PAZHAYATTINKUZHY, VADAKKEVILA,
KOLLAM, PIN - 691010
BY ADVS. HARISANKAR V. MENON
MEERA V.MENON; R.SREEJITH; K.KRISHNA
RESPONDENT/S:
1 THE STATE TAX OFFICER, 2ND CIRCLE,
STATE GOODS AND SERVICES TAX DEPARTMENT,
KOLLAM, PIN - 691506
2 THE KERALA VALUE ADED TAX/AGRICULTURAL INCOME TAX &
SALES TAX APPELLATE TRIBUNAL
SASTHAMANGALAM, THIRUVANANTHAPURAM , REPRESENTED BY
ITS ASST. SECRETARY PIN - 695002
3 THE DEPUTY TAHSILDAR
TALUK OFFICE, KOLLAM, PIN - 691001
O.P.(Tax) No.30/2022
-2-
OTHER PRESENT:
Sr Gp V.K. Shamsudheen.
THIS OP TAX HAVING COME UP FOR ADMISSION ON 25.08.2022, THE COURT
ON THE SAME DAY DELIVERED THE FOLLOWING:
O.P.(Tax) No.30/2022
-3-
JUDGMENT
S.V.Bhatti, J.
Heard Adv Meera V Menon and Senior Government Pleader Mr Shamsudheen V K for parties.
2. The petition is against the order of the Tribunal granting stay on the condition of depositing 20% of the demand. Normally, this Court does not entertain the petition, but, in the case on hand, circumstances are shown for modifying the condition imposed in Ext.P21 order.
3. The order in Ext.P21 is modified to the limited extent of directing the petitioner/dealer to deposit 20% of the tax demanded in five equal monthly installments, the first installment falling due on or before 25.09.2022. The petitioner commits default of two installments, without reference to the Court, the stay granted in Ext.P21, as modified by this O.P.(Tax) No.30/2022 -4- judgment, will stand vacated.
This Original Petition ordered as indicated above.
S.V.BHATTI JUDGE BASANT BALAJI JUDGE jjj O.P.(Tax) No.30/2022 -5- APPENDIX OF OP (TAX) 30/2022 PETITIONER EXHIBITS Exhibit P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12 DTD. 28-03-2019 Exhibit P2 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13 DTD. 28-03-2019 Exhibit P3 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14 DTD. 28-03-2019 Exhibit P4 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 DTD. 28-03-2019 Exhibit P5 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12 DTD. 12-03-2020 Exhibit P6 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13 DTD. 12-03-2020 Exhibit P7 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14 DTD. 12-03-2020 Exhibit P8 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 DTD. 12-03-2020 Exhibit P9 COPY OF ORDER ISSUED BY THE ASSISTANT COMMISSIONER (APPEALS), KOLLAM FOR THE YEAR 2011-12 DTD. 15-02-2020 Exhibit P10 COPY OF ORDER ISSUED BY THE ASSISTANT COMMISSIONER (APPEALS), KOLLAM FOR THE YEAR 2012-13 DTD. 15-02-2020 O.P.(Tax) No.30/2022 -6- Exhibit P11 COPY OF ORDER ISSUED BY THE ASSISTANT COMMISSIONER (APPEALS), KOLLAM FOR THE YEAR 2013-14 DTD. 15-02-2020 Exhibit1 P12 COPY OF ORDER ISSUED BY THE ASSISTANT COMMISSIONER (APPEALS), KOLLAM FOR THE YEAR 2014-15 DTD. 15-02-2020 Exhibit P13 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2011-12 DTD. 07-10- 2020 Exhibit P14 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2012-13 DTD. 28-07- 2020 Exhibit P15 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2013-14 DTD. 28-07- 2020 Exhibit16 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2014-15 DTD. 28-07- 2020 Exhibit P17 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2011-12 DTD. 07-10-2020 Exhibit P18 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2012-13 DTD. 28-07-2020 Exhibit P19 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2013-14 DTD.28-07-2020 Exhibit P20 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2014-15 DTD.28-07-2020 O.P.(Tax) No.30/2022 -7- Exhibit P21 COPY OF COMMON ORDER ISSUED BY THE 2ND RESPONDENT DTD. 13-01-2021 Exhibit P22 COPY OF NOTICE IN FORM NO,.1 ISSUED BY THE 3RD RESPONDENT DTD. 31-03-2022 Exhibit P23 COPY OF NOTICE IN FORM NO,.10 ISSUED BY THE 3RD RESPONDENT DTD. 01-04-2022 Exhibit P24 COPY OF NOTICE IN FORM NO,1 ISSUED BY THE 3RD RESPONDENT DTD. 01-04-2022 Exhibit P25 COPY OF NOTICE IN FORM NO.10 ISSUED BY THE 3RD RESPONDENT DTD. 01-04-2022 Exhibit P26 COPY OF NOTICE IN FORM NO.1 ISSUED BY THE 3RD RESPONDENT DTD. 31-03-2022 Exhibit P27 COPY OF NOTICE IN FORM NO.10 ISSUED BY THE 3RD RESPONDENT DTD. 01-04-2022 Exhibit P28 COPY OF NOTICE IN FORM NO.1 ISSUED BY THE 3RD RESPONDENT DTD. 22-03-2022 Exhibit P29 COPY OF NOTICE IN FORM NO,.10 ISSUED BY THE 3RD RESPONDENT DTD. 22-03-2022 Exhibit P30 COPY OF NOTICE IN FORM NO.1 ISSUED BY THE 3RD RESPONDENT DTD. 22-03-2022 Exhibit P31 COPY OF NOTICE IN FORM NO.10 ISSUED BY THE 3RD RESPONDENT DTD. 31-03-2022