Mullakkarayil Hatcheries vs State Tax Officer
2021 Latest Caselaw 23150 Ker

                    IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                     PRESENT
                      THE HONOURABLE MR.JUSTICE S.V.BHATTI
                                        &
                     THE HONOURABLE MR.JUSTICE BASANT BALAJI
         WEDNESDAY, THE 24TH DAY OF NOVEMBER 2021 / 3RD AGRAHAYANA, 1943
                              OP (TAX) NO. 20 OF 2021
  AGAINST THE ORDER/JUDGMENT IN TA (VAT) 106/2020 OF KERALA VALUE ADDED TAX/
    AGRL. INCOME TAX & SALES TAX APPELLATE TRIBUNAL, ADDL. BENCH,KOTTAYAM


PETITIONER/S:

           MULLAKKARAYIL HATCHERIES,
           KARIMKUNNAM P.O, THODUPUZHA,
           REP. BY ITS MANAGING PARTNER, SHAJI MATHEW

           BY ADVS.
           K.I.MAYANKUTTY MATHER
           R.JAIKRISHNA



RESPONDENT/S:

    1      STATE TAX OFFICER
           2ND CIRCLE, OFFICE OF THE STATE TAX OFFICER,
           STATE GOODS AND SERVICE TAX DEPARTMENT, THODUPUZHA, H.P.O,
           IDUKKI-685 584

    2      KERALA VALUE ADDED TAX APPELLTE TRIBUNAL,
           STATE GOODS AND SERVICE TAX DEPARTMENT, NAGAPADAM P.O,
           KOTTAYAM- 686001, REP. BY ITS SECRETARY

    3      DEPUTY COMMISSIONER OF STATE TAX,
           OFFICE OF THE DEPUTY COMMISSIONER OF STATE TAX, SGST DEPARTMENT
           KATTAPANA, SOUTH P.O IDUKKI AT KATTAPANA -685 515


        THIS OP TAX HAVING COME UP FOR ADMISSION ON 24.11.2021, THE COURT ON THE
SAME DAY DELIVERED THE FOLLOWING:
 OP (TAX) NO. 20 OF 2021
                                 -2-




                          JUDGMENT

S.V.Bhatti,J.

Heard Adv. Jaikrishna R and Senior Government Pleader

Mr. Shamsudheen V K for parties.

2. The petition is against the order of the Tribunal

granting stay on condition of depositing 20% of the demand.

Normally, this Court does not entertain the petition, but, in the

case on hand, circumstances are shown to modify the

condition imposed in Ext.P5 order.

3. The order in Ext.P5 is modified to the limited extent

of directing the petitioner/dealer to deposit 20% of the tax

demanded i.e., 20% of the tax demanded is deposited in four

equal monthly installments, the first installment falling due on

or before 23.12.2021. The amount deposited by the dealer is OP (TAX) NO. 20 OF 2021

given credit to 20% deposit amount and balances is paid in four

equal monthly instalments. The petitioner commits default of

any one of the installments, without reference to the Court,

the stay granted in Ext.P5, as modified by this judgment, will

stand vacated.

The Original Petition is disposed of as indicated above.

Sd/-

S.V.BHATTI JUDGE

Sd/-

BASANT BALAJI JUDGE

JS OP (TAX) NO. 20 OF 2021

APPENDIX

PETITIONER'S EXHIBITS

EXHIBIT-P1 TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT

EXHIBIT-P2 TRUE COPY OF THE ORDER OF THE FIRST APPELLATE AUTHORITY-DEPUTY COMMISSIONER (APPEALS), KOTTAYAM

EXHIBIT-P3 TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.

EXHIBIT-P3(A) TRUE COPY OF THE STAY APPLICATION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT

EXHIBIT-P4 TRUE COPY OF THE DEMAND NOTICE ISSUED BY THE 3RD RESPONDENT.

EXHIBIT-P5 TRUE COPY OF THE CONDITIONAL ORDER OF STAY PASSED BY THE 2ND RESPONDENT

EXHIBIT-P6 TRUE COPY OF THE JUDGMENT OF THIS COURT IN OP(TAX) 15/2021

EXHIBIT-P7 TRUE COPY OF THE CHALAN

EXHIBIT-P7(A) TRUE COPY OF THE CHALAN

EXHIBIT-P7(B) TRUE COPY OF THE CHALAN