Kerala High Court
M/S.K.A.V.Shaik Rawther vs Assistant Commissioner ... on 24 November, 2021
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. 19 OF 2021
AGAINST THE ORDER/JUDGMENT IN TAVAT NOS.48/2021 & 49/2021 DTD 04.10.2021 OF
KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, KOZHIKODE
PETITIONER/S:
M/S.K.A.V.SHAIK RAWTHER.
31/671, MARKET ROAD, PALAKKAD-678014,
REPRESENTED BY ITS PARTNER MR.SHAIK AFZAL A.M.
BY ADVS.
S.ANIL KUMAR (TRIVANDRUM)
M.RAJAGOPAL
S.SHAINA
RAHUL A.
APARNA ANIL
RESPONDENT/S:
1 ASSISTANT COMMISSIONER (ASSESSMENT)
SPECIAL CIRCLE, COMMERCIAL TAXES (NOW RENAMED AS STATE GST
DEPARTMENT, GST COMPLEX), NEAR CIVIL STATION, PALAKKAD,
PIN-678001.
2 THE DEPUTY COMMISSIONER (APPEALS),
STATE GST DEPARTMENT, GST COMPLEX, NEAR CIVIL STATION,
PALAKKAD, PIN-678001.
3 THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL
ADDL. BENCH, CHEROOTTY ROAD, KOZHIKODE-673001.
OTHER PRESENT:
SR GP V.K. SHAMSUDHEEN
THIS OP TAX HAVING COME UP FOR ADMISSION ON 24.11.2021, THE COURT ON THE
SAME DAY DELIVERED THE FOLLOWING:
OP (TAX) NO. 19 OF 2021
-2-
JUDGMENT
S.V.Bhatti,J.
Heard Adv. S. Anil Kumar and Senior Government Pleader
Mr Shamsudheen V K for parties.
2. The petition is against the orders of the Tribunal
granting stay on condition of depositing 30% 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 Exts.P5 and P5(a) orders.
3. The orders in Exts.P5 and P5(a) are modified to the
limited extent of directing the petitioner/dealer to deposit 30%
of the tax demanded i.e., 30% of the tax demanded is deposited
in three equal monthly installments, the first installment
falling due on or before 23.12.2021. The petitioner shall furnish
security bond in Form 6A under the KGST Rules without
solvent sureties as ordered in Exts.P5 and P5(a). The petitioner
OP (TAX) NO. 19 OF 2021
commits default of any one of the installments, without
reference to the Court, the stay granted in Exts.P5 and P5(a), 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. 19 OF 2021
APPENDIX OF OP (TAX) 19/2021
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER DATED
05.06.2017 ISSUED BY THE 1ST RESPONDENT FOR
THE YEAR 2012-2013.
Exhibit P1(A) TRUE COPY OF THE ASSESSMENT ORDER DATED
03.02.2018 ISSUED BY THE 1ST RESPONDENT FOR
THE YEAR 2015-2016.
Exhibit P2 TRUE COPY OF APPELLATE ORDER DATED 28.01.2020
ISSUED BY THE 2ND RESPONDENT IN RESPECT OF
EXT.P1.
Exhibit P2(A) TRUE COPY OF APPELLATE ORDER DATED 28.01.2020
ISSUED BY THE 2ND RESPONDENT IN RESPECT OF
EXT.P1(A).
Exhibit P3 TRUE COPY OF THE APPEAL MEMORANDUM FILED
AGAINST EXT.P2 BEFORE THE 3RD RESPONDENT.
Exhibit P3(A) TRUE COPY OF THE APPEAL MEMORANDUM FILED
AGAINST EXT.P2(A) BEFORE THE 3RD RESPONDENT.
Exhibit P4 TRUE COPY OF THE APPLICATION FOR STAY FILED IN
EXT.P3 APPEAL.
Exhibit P4(A) TRUE COPY OF THE APPLICATION FOR STAY FILED IN
EXT.P3(A) APPEAL.
Exhibit P5 TRUE COPY OF STAY ORDER DATED 04.10.2021
ISSUED BY THE 3RD RESPONDENT ON EXT.P4 STAY
PETITION.
Exhibit P5(A) TRUE COPY OF STAY ORDER DATED 04.10.2021
ISSUED BY THE 3RD RESPONDENT ON EXT.P4(A)
STAY PETITION.
Exhibit P6 TRUE COPY OF THE JUDGMENT OF THIS HON'BLE
OP (TAX) NO. 19 OF 2021
COURT IN SUPREME ELECTRICAL ENGG.(P) LTD. VS.
COMMERCIAL TAX OFFICER (2008)(3) KLT 805.
Exhibit P7 TRUE COPY OF THE JUDGMENT OF THIS HON'BLE
COURT IN SOBHA LTD. VS. THE ASST.COMMISSIONER
(WORKS CONTRACT) AND OTHERS JUDGMENT DATED
16.07.2019 IN O.P.(TAXES)NO.5 OF 2019.
Exhibit P8 TRUE COPY OF THE STAY ORDER DATED 19.11.2011
OF THIS HON'BLE COURT IN R.P.NO.815 OF 2011
AGAINST THE JUDGMENT IN W.A. 708/2011 DATED
07.06.2011.
Exhibit P9 TRUE COPY OF THE JUDGMENT DATED 16.02.2012 IN
W.P(C)NO.3900 OF 2012 OF THIS HON'BLE COURT.
