M/S Vpk Motors (P) Ltd vs Deputy Commissioner
2022 Latest Caselaw 5246 Ker

          IN THE HIGH COURT OF KERALA AT ERNAKULAM
                              PRESENT
             THE HONOURABLE MR.JUSTICE V.G.ARUN
                                 &
          THE HONOURABLE MR.JUSTICE P.G. AJITHKUMAR
   FRIDAY, THE 13TH DAY OF MAY 2022 / 23RD VAISAKHA, 1944
                   OP (TAX) NO. 20 OF 2022
  AGAINST THE ORDER OF THE KERALA VALUE ADDED TAX APPELLATE
  TRIBUNAL, ADDITIONAL BENCH, KOZHIKODE IN INTP NO.7/2022,
  8/2022 & 9/2022 IN TA(VAT) NOS.09/2022, 10/2022 & 11/2022
                       DATED 18-02-2022
PETITIONER/APPELLANT:

          M/S.VPK MOTORS (P) LTD
          7/221 A, KOLATHARA.P.O
          CHERUVANNUR, PIN - 673655
          REPRESENTED BY ITS GENERAL MANAGER (ACCOUNTS)
          ZUBAIR.P

          BY ADV M.K.HAJARA


RESPONDENTS/RESPONDENTS:

    1     DEPUTY COMMISSIONER
          SPECIAL CIRCLE-1,TAX COMPLEX,
          JAWAHAR NAGAR, ERANHIPALAM, KOZHIKODE - 673006
    2     JOINT COMMISSIONER (APPEALS) I
          SGST DEPARTMENT ,
          KOZHIKODE - 673020
    3     THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL
          ADDITIONAL BENCH, KOZHIKODE - 673020
    4     SALES TAX OFFICER (RECOVERY)
          O/O THE DEPUTY COMMISSIONER
          COMMERCIAL TAX DEPARTMENT, KOZHIKODE - 673006


          SMT. DEEPA NARAYANAN - SR.GP


     THIS OP TAX HAVING COME UP FOR ADMISSION ON 13.05.2022,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
                                  2
OP (TAX) NO. 20 OF 2022

                       JUDGMENT

V.G.Arun, J

Although we are unable to find any reason to entertain

the appeal, considering that the functioning of a running

establishment has come to a halt due to the freezing of its

bank account, the petitioner is permitted to remit the 20% of

the disputed amount of tax, as directed by the Tribunal, in two

equal instalments. The first instalment shall be remitted on or

before 31st of this month (31.05.2022) and the second

installment by 30.06.2022. The order freezing the petitioner's

bank account shall be lifted on the first installment being

remitted.

The original petition is disposed of accordingly.

Sd/-

V.G.ARUN JUDGE

Sd/-

P.G. AJITHKUMAR JUDGE PV

OP (TAX) NO. 20 OF 2022

APPENDIX OF OP (TAX) 20/2022

PETITIONER EXHIBITS Exhibit P1 A TRUE COPY OF THE PROCEEDINGS OF ASSESSMENT PASSED U/S 25(1) OF THE KVAT ACT FOR 2012-13 DATED :03-12-2020 Exhibit P1(a) A TRUE COPY OF THE PROCEEDINGS OF ASSESSMENT PASSED U/S 25(1)OF THE KVAT ACT FOR 2013-14 DATED :30-11-2020 Exhibit P1(b) A TRUE COPY OF THE PROCEEDINGS OF ASSESSMENT PASSED U/S 25(1)OF THE KVAT ACT FOR 2014-15 DATED: 03-12-2020 Exhibit P2 A TRUE COPY OF THE 1ST APPELLATE ORDER IN VATA/35/2021 DATED:28-09-2021 Exhibit P2(a) A TRUE COPY OF THE 1ST APPELLATE ORDER IN VATA/34/2021 DATED:28-09-2021 Exhibit P2(b) A TRUE COPY OF THE 1ST APPELLATE ORDER IN VATA/33/2021 DATED:28-09-2021 Exhibit P3 A TRUE COPY OF THE STAY ORDER ISSUED BY THE APPELLATE TRIBUNAL, ADDITIONAL BENCH- KOZHIKODE DATED:18-02-2022 IN INTP 07/2022 IN TA(VAT) 09/22 Exhibit P3(a) A TRUE COPY OF THE STAY ORDER ISSUED BY THE APPELLATE TRIBUNAL, ADDITIONAL BENCH- KOZHIKODE DATED: 18-02-2022 IN INTP 08/2022 IN TA(VAT) 10/22 Exhibit P3(b) A TRUE COPY OF THE STAY ORDER ISSUED BY THE APPELLATE TRIBUNAL, ADDITIONAL BENCH- KOZHIKODE DATED:18-02-2022 IN INTP 09/2022 IN TA(VAT) 11/22 Exhibit P4 A TRUE COPY OF THE JUDGMENT IN OP (TAX) NO.21 OF 2021 DATED :21-12-2021 Exhibit P5 A TRUE COPY OF THE REPLY RECEIVED UNDER RTI ACT FROM THE OFFICE OF THE DEPUTY COMMISSIONER SPECIAL CIRCLE1, SGST, KOZHIKODE: DATED 04-01-2022

OP (TAX) NO. 20 OF 2022

Exhibit P6 A TRUE COPY OF THE REVENUE RECOVERY NOTICE ISSUED FOR 2012-13 DATED: 02-02-

Exhibit P6(a) A TRUE COPY OF THE REVENUE RECOVERY NOTICE ISSUED FOR 2013-14 DATED: 02-02-

ExhibitP6(b) A TRUE COPY OF THE REVENUE RECOVERY NOTICE ISSUED FOR 2014-15 DATED:02-02-