Abdul Hameed T.K vs Commercial Tax Officer
2023 Latest Caselaw 5324 Ker

           IN THE HIGH COURT OF KERALA AT ERNAKULAM
                           PRESENT
        THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
                                &
         THE HONOURABLE DR. JUSTICE KAUSER EDAPPAGATH
  TUESDAY, THE 25TH DAY OF APRIL 2023 / 5TH VAISAKHA, 1945
                    OP (TAX) NO. 8 OF 2023
 AGAINST THE ORDER IN TA(VAT) NO.4/2023 OF THE KERALA VALUE
           ADDED TAX APPELLATE TRIBUNAL, KOZHIKODE.
PETITIONER/APPELLANT/APPELLANT/ASSESSEE:

          ABDUL HAMEED.T.K., PROPRIETOR, M/S FIDA TRADERS,
          OTHAUR P.O, THRITHALA, PALAKKAD, PIN - 679534

          BY ADVS.
          HARISANKAR V. MENON
          MEERA V.MENON
          R.SREEJITH
          K.KRISHNA
          PARVATHY MENON


RESPONDENTS/RESPONDENT/RESPONDENT/REVENUE:

    1     COMMERCIAL TAX OFFICER, COMMERCIAL TAX DEPARTMENT,
          PATTAMBI, PALAKKAD, PIN - 679303

    2     THE DEPUTY COMMISSIONER (APPEALS)
          STATE GOODS AND SERVICES TAX DEPARTMENT,
          PALAKKAD, PIN - 678001

    3     THE ASSISTANT SECRETARY
          KERALA VALUE ADDED TAX APPELLATE TRIBUNAL,
          ADDNL. BENCH, SALES TAX COMPLEX,
          CHEROOTY ROAD, KOZHIKODE, PIN - 673032

          BY SRI.TEK CHAND, G.P.,
          SRI.P.R.SREEJITH, SC

     THIS OP TAX HAVING COME UP FOR ADMISSION ON 25.04.2023,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 OP (TAX) NO.8 OF 2023

                                     2




                   BECHU KURIAN THOMAS
                                   &
                DR.KAUSER EDAPPAGATH, JJ.
                ------------------------------------------
                     O.P.(TAX) No.8 of 2023
                -------------------------------------------
                  Dated this the 25th day of April, 2023

                            JUDGMENT

Bechu Kurian Thomas, J.

Petitioner challenges an interim order of the Kerala Value Added

Appellate Tribunal directing deposit of 30% of the amount in dispute in

appeal. The assessment year under challenge is 2016-2017. By the

impugned order the Tribunal has directed 30% to be deposited for

grant of stay of the order impugned therein and the balance to be

secured by a simple bond.

2. On a consideration of the submissions made by the learned

counsel for the petitioner as well as the learned Government Pleader,

we are satisfied that the order directing deposit of 30% does not

warrant any interference. Sufficient reasons have also been stated while

granting the order. However, adopting a lenient view, we are of the view

that an instalment facility can be granted to the petitioner for deposit of OP (TAX) NO.8 OF 2023

30% directed by the Tribunal.

Accordingly, taking into reckoning the entire circumstances and

the prevailing situation, we direct that the amount of security to be

furnished by the petitioner as directed in the impugned orders shall be

deposited in three instalments, the first of which to be paid on or before

15.05.2023 and the remaining two instalments to be paid on the 15 th of

the succeeding months. It is clarified that in the event of any default in

payment of any one of the instalments, the respondents shall be free to

proceed in accordance with law.

This OP (Tax) is disposed of accordingly.

Sd/-

BECHU KURIAN THOMAS, JUDGE

Sd/-

DR.KAUSER EDAPPAGATH, JUDGE AS OP (TAX) NO.8 OF 2023

APPENDIX OF OP (TAX) 8/2023

PETITIONER'S EXHIBITS:

EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 DTD. 01- 01-2018

EXHIBIT P2 COPY OF APPELLATE ORDER ISSUED BY THE 2ND RESPONDENT DTD. 30-07-2020

EXHIBIT P3 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT DTD. 27-08-2022

EXHIBIT P4 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT DTD. 27-08-2022

EXHIBIT P5 COPY OF COMMON ORDER IN TA (VAT) NOS.

1/23 TO 4/23 ISSUED BY THE 3RD RESPONDENT DTD. 02-03-2023