M/S Master Fire Security Systems ... vs State Of Kerala
2023 Latest Caselaw 3004 Ker

           IN THE HIGH COURT OF KERALA AT ERNAKULAM
                             PRESENT
     THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR
                                &
         THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P.
   MONDAY, THE 13TH DAY OF MARCH 2023 / 22ND PHALGUNA, 1944
                     OP (TAX) NO. 3 OF 2023
        AGAINST THE ORDER/JUDGMENT IN TAVAT 337/2020 OF
               S.T.A.T.ADDITIONAL BENCH, ERNAKULAM
PETITIONER:

          M/S MASTER FIRE SECURITY SYSTEMS PVT. LTD
          RF COMPLEX, DESHABHIMANI ROAD, KALOOR, ERNAKULAM,
          HAVING REGISTERED OFFICE AT THEKKUMOOTIL HOUSE,
          KOLLIKKAL, PIRAVOM P.O, ERNAKULAM DISTRICT,
          REPRESENTED BY ITS DIRECTOR PRAMOD KUMAR R,
          PIN - 686664
          BY ADV BOBBY JOHN
RESPONDENTS:

    1     STATE OF KERALA
          REPRESENTED BY THE SECRETARY TO GOVERNMENT,
          TAXES DEPARTMENT, SECRETARIAT,
          THIRUVANANTHAPURAM, PIN - 695001
    2     THE STATE TAX OFFICER, II CIRCLE, KALAMASSERY
          SGST OFFICE, CIVIL STATION,
          NEW BLOCK, KAKKANAD,
          ERNAKULAM DISTRICT,, PIN - 682030
    3     THE KERALA STATE VALUE ADDED TAX APPELLATE
          TRIBUNAL, ERNAKULAM
          SGST DEPARTMENT COMPLEX,
          THEVARA, ERNAKULAM,
          REPRESENTED BY ITS ASSISTANT SECRETARY,
          PIN - 682015
    4     THE DEPUTY TAHSILDAR (RR), PATHANAPURAM TALUK
          MINI CIVIL STATION, PALLIMUKKU, PK ROAD,
          PATHANAPURAM, KOLLAM DISTRICT, PIN - 689695

          BY SMT.M.M.JASMINE, GP
     THIS OP TAX HAVING COME UP FOR ADMISSION ON 13.03.2023,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 OP(Tax) 3 of 2023
                                      2


   A.K. JAYASANKARAN NAMBIAR & MOHAMMED NIAS C.P., JJ
                 ......................................................
                         OP(Tax) No.3 of 2023
              ................................................................
               Dated this the 13th day of March, 2023


                                JUDGMENT

Mohammed Nias.C.P. J.

This original petition is filed challenging Ext P5 order of the

Kerala Value Added Tax Appellate Tribunal, Ernakulam, in INTP

No.392 of 2020 in TA(VAT)No.337 of 2020. The Tribunal passed the

above order in the stay application filed in the appeal and after

considering the orders of the authority challenged before including

the finding that the petitioner had not maintained the books of

account properly and that a pattern of suppression was established.

The Tribunal further found that each and every contention raised by

the petitioner was dealt with in detail and that the petitioner could

not produce any documents to substantiate his contentions, and

therefore granted a stay on deposit of 20% of the existing tax demand

and on executing a simple bond for the balance amount before the

assessing authority. It is aggrieved by the said order that this original

petition is filed.

2. The learned counsel for the petitioner submits that he has a

very strong case on merit and that there is every likelihood of the OP(Tax) 3 of 2023

impugned orders to be interfered with by the Tribunal. He also

submits that the petitioner is ready to hear the appeal itself and

prayed for a full stay until then,

4. Having heard the learned counsel for the petitioner as well as

the learned Government Pleader, we are not inclined to interfere

with the order of the Tribunal. The Tribunal has considered the

relevant facts and has also exercised discretion in accordance with

the law. On perusing the orders impugned before it, it has granted a

conditional stay, which we find to be reasonable and legal. We do not

find any merit in the original petition, which will stand dismissed.

However, as a measure of indulgence, we extend the time granted by

the Tribunal for complying with the conditions imposed up to

17.04.2023. If the petitioner complies with the order of the Tribunal

before 17.4.2023, it will be treated as compliance with the order of

the Tribunal for the grant of stay of the recovery. The petitioner may

also move the Tribunal for an expeditious hearing of the appeal.

Sd/- A.K. JAYASANKARAN NAMBIAR, JUDGE

Sd/- MOHAMMED NIAS C.P., JUDGE

dlk/13.3.2023 OP(Tax) 3 of 2023

APPENDIX OF OP (TAX) 3/2023

PETITIONER'S EXHIBITS

Exhibit P1 TRUE COPY OF THE SAID ASSESSMENT ORDER FOR THE YEAR 2015-16, DATED 31.01.2019, PASSED BY THE 2ND RESPONDENT Exhibit P2 TRUE COPY OF THE SAID FIRST APPELLATE ORDER FOR THE YEAR 2015-16, DATED 30.09.2020, PASSED BY THE FIRST APPELLATE AUTHORITY IE DEPUTY COMMISSIONER (APPEALS) III, SGST DEPARTMENT, ERNAKULAM Exhibit P3 TRUE COPY OF THE SECOND APPEAL FOR THE YEAR 2015-16, DATED 03.12.2020, FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT TRIBUNAL ON 12.12.2020 Exhibit P4 TRUE COPY OF THE STAY PETITION FOR 2015-

16 DATED 03.12.2020, FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT TRIBUNAL ON 12.12.2020 Exhibit P5 TRUE COPY OF THE SAID STAY ORDER DATED 09.11.2022, PASSED BY THE 3RD RESPONDENT TRIBUNAL Exhibit P6 TRUE COPY OF THE NOTICE UNDER SECTION 7 OF THE KERALA REVENUE RECOVERY ACT, DATED 25.02,2023, ISSUED BY THE 4TH RESPONDENT Exhibit P7 TRUE COPY OF THE NOTICE UNDER SECTION 34 OF THE KERALA REVENUE RECOVERY ACT, DATED 01.03.2023, ISSUED BY THE 4TH RESPONDENT I