Kerala High Court
Kalyan Jewellers India Limited vs The Assistant Commissioner ... on 23 September, 2021
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
THURSDAY, THE 23RD DAY OF SEPTEMBER 2021 / 1ST ASWINA, 1943
WP(C) NO. 19732 OF 2021
PETITIONER/S:
KALYAN JEWELLERS INDIA LIMITED
(FORMERLY KNOWN AS KALYAN JEWELLERS)
BEACH ROAD, KOLLAM - 691001,
REPRESENTED BY ITS DIRECTOR T.K.SEETHARAM.
BY ADVS.S.ANIL KUMAR (TRIVANDRUM)
RAHUL A.
APARNA ANIL
RESPONDENTS:
1 THE ASSISTANT COMMISSIONER (ASSESSMENT)
NOW RE-DESIGNATED AS DY. COMMISSIONER(ASSESSMENT),
SPECIAL CIRCLE, SGST DEPARTMENT,
ASRAMOM, KOLLAM - 691 002.
2 THE JOINT COMMISSIONER (APPEALS)
SGST DEPARTMENT, ASRAMOM, KOLLAM - 691002.
SR. GP.DR. THUSHARA JAMES
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
23.09.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 19732 OF 2021
2
BECHU KURIAN THOMAS, J
===========================
W.P.(C) No.19732 of 2021
---------------------------------
Dated this the 23 rd day of September, 2021
JUDGMENT
Petitioner is a registered dealer under the Kerala Value
Added Tax Act, 2003. Faced with Ext.P3 assessment
order for the assessment year 2013-2014, petitioner
has filed Ext.P4 appeal before the 2 nd respondent.
2. Now the petitioner complains that the appellate
authority, instead of numbering the appeal, has kept
the appeal aside as defective and issued Ext.P10 notice
alleging that the petitioner has not deposited 1% of the
disputed tax as court fee due to the Kerala Legal
Benefit Fund and also cautioned that the appeal will be
rejected for default, if the said amount is not
deposited.
3. According to the counsel for the petitioner, the
WP(C) NO. 19732 OF 2021
petitioner needs to pay only 0.5% of the disputed
amount because of the relevant notification and the
judgment of this Court in O.P.(Tax) No.2/2017.
4. I have heard Adv.S. Anil Kumar, the learned counsel
for the petitioner, the learned Standing Counsel, and
have also perused the records.
5. It is true that the statute now mandates the amount
to be paid to the Kerala Legal Benefit Fund as 1% of
the disputed tax amount, by virtue of the amendment
dated 07.04.2016. This Court has held, through series
of judgments, that the amendment is prospective.
6. In view of the judgment in O.P.(Tax) No.2/2017, it
will suffice if the petitioner remits 0.5% of the disputed
tax to the Kerala Legal Benefit Fund and also furnishes
a personal bond without sureties before the Assessing
Authority undertaking to pay the balance amount due
under the Kerala Legal Benefit Fund, if the issue is
ultimately found against the petitioner. On furnishing
WP(C) NO. 19732 OF 2021
the bond as directed above and on payment of 0.5% of
the disputed tax to the Kerala Legal Benefit Fund (if
not already paid) within four weeks from today, the
appellate authority shall number the appeal and
consider the same on merits, in accordance with law.
The writ petition is disposed of as above.
Sd/-
BECHU KURIAN THOMAS,
JUDGE
AMV/23/09//2021
WP(C) NO. 19732 OF 2021
APPENDIX OF WP(C) 19732/2021
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF S.R.O. NO.315/2016 DATED
07.04.2016 ISSUED BY THE GOVERNMENT OF
KERALA.
Exhibit P2 TRUE COPY OF SRO 226/2002 DATED 05.04.2002
ISSUED BY THE GOVERNMENT OF KERALA.
Exhibit P3 TRUE COPY OF ASSESSMENT ORDER DATED
22.01.2020 ISSUED BY THE 1ST RESPONDENT UNDER
THE CST ACT FOR THE YEAR 2013-14.
Exhibit P4 TRUE COPY OF THE APPEAL FILED IN RELATION TO
EXT-P3 BEFORE THE 2ND RESPONDENT.
Exhibit P5 TRUE COPY OF INTERIM ORDER DATED 17.01.2017
OF THIS HON'BLE COURT IN WP(C) NO. 1710 OF
2017.
Exhibit P6 TRUE COPY OF THE JUDGMENT DATED 13.06.2017 OF
THIS HON'BLE COURT IN O.P(TAX) NO.2 OF 2017.
Exhibit P7 TRUE COPY OF THE JUDGMENT DATED 24.07.2019 OF
THIS HON'BLE COURT IN WP(C) NO. 20215 OF
2019.
Exhibit P8 TRUE COPY OF THE SECURITY BOND DATED
28.07.2020 FILED BEFORE THE 1ST RESPONDENT.
Exhibit P9 TRUE COPY OF THE LETTER DATED 30.07.2020 OF
THE PETITIONER ADDRESSED TO THE 2ND
RESPONDENT.
Exhibit P10 TRUE COPY OF THE NOTICE DATED 31.08.2021
ISSUED BY THE 2ND RESPONDENT.
RESPONDENTS EXHIBITS : NIL
TRUE COPY P.A.TO JUDGE
