B. Mohammed Sherief vs The State Tax Officer
2022 Latest Caselaw 9484 Ker

                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

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

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

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-

Exhibit P14 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2012-13 DTD. 28-07-

Exhibit P15 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2013-14 DTD. 28-07-

Exhibit16 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2014-15 DTD. 28-07-

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

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