Kerala High Court
M/S Minar Gold Pvt. Ltd vs State Of Kerala on 11 April, 2024
Author: A.K.Jayasankaran Nambiar
Bench: A.K.Jayasankaran Nambiar
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR
&
THE HONOURABLE MR. JUSTICE SYAM KUMAR V.M.
THURSDAY, THE 11TH DAY OF APRIL 2024 / 22ND CHAITHRA, 1946
WA NO. 528 OF 2024
AGAINST THE JUDGMENT DATED 25.03.2024 IN WP(C) NO.12146 OF 2024
OF HIGH COURT OF KERALA
APPELLANT/PETITIONER:
M/S MINAR GOLD PVT. LTD.
CITY DINE BUILDING, NORTH KOTTACHERY, KANHANAGAD,
KASARAGOD , REPRESENTED BY ITS MANAGING DIRECTOR,
JAMEESH MASAD A.K., AGED 38 YEARS, S/O ASSANKOYA C.P.,
MARINA HOUSE, CHERIYALINGALPARAMBA, M.M.ALI ROAD,
KOZHIKODE., PIN - 671315
BY ADVS.
SRI.K.SHAJ
SMT.BEENA N.KARTHA
SRI.C.IJLAL
SMT.POORNIMA RAJAN
SRI.ARUN CHAND
SRI.BHARAT VIJAY P.
SRI.MAJID MUHAMMED K.
SMT.MINU VITTORRIA PAULSON
SMT.GOPIKA GOPAL
SMT.ARCHANA P.P.
SMT.AKHILA HUSSAIN Z.
RESPONDENTS/RESPONDENTS:
1 STATE OF KERALA
REPRESENTED BY THE ADDITIONAL CHIEF SECRETARY (TAXES),
TAXES DEPARTMENT, ABOVE OLD ASSEMBLY HALL, GOVERNMENT
SECRETARIAT, THIRUVANANTHAPURAM., PIN - 695001
2 THE COMMISSIONER OF COMMERCIAL TAXES (APPEALS)
OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES
(APPEALS), 9TH FLOOR, TAX TOWERS, KILLIPPALAM,
KARAMANA P.O., THIRUVANANTHAPURAM., PIN - 695002
3 THE JOINT COMMISSIONER
TAXPAYER SERVICES, KASARAGOD, OFFICE OF THE JOINT
:2:
WA No.528 of 2024
COMMISSIONER, TAXPAYER SERVICES, STATE GOODS AND
SERVICES TAX DEPARTMENT, 1ST FLOOR, B BLOCK, CIVIL
STATION, VIDYANAGAR, KASARAGOD DISTRICT.,
PIN - 671123
4 THE COMMERCIAL TAX OFFICER
OFFICE OF THE COMMERCIAL TAX OFFICER, DEPARTMENT OF
COMMERCIAL TAXES, HOSDURG, KASARAGOD DISTRICT., PIN -
671312
5 THE ASSISTANT COMMISSIONER (ARREAR RECOVERY)
TAXPAYER SERVICES, KASARAGOD, OFFICE OF THE ASSISTANT
COMMISSIONER (ARREAR RECOVERY), TAXPAYER SERVICES,
STATE GOODS AND SERVICES TAX DEPARTMENT, 1ST FLOOR, B
BLOCK, CIVIL STATION, VIDYANAGAR, KASARAGOD
DISTRICT., PIN - 671123
BY SR GOVT. PLEADER SRI. V K SHAMSUDHEEN
THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON
11.04.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
:3:
WA No.528 of 2024
JUDGMENT
Dr. A.K.Jayasankaran Nambiar, J.
The petitioner in WP(C). No.12146 of 2024 is the appellant herein
aggrieved by the judgment dated 25.03.2024 of the learned Single
Judge in the Writ Petition.
The appellant had approached the writ court for a direction to
the Kerala Value Added Tax Appellate Tribunal, Kozhikode before which
Ext.P7 appeal and Ext.P8 stay petition had been preferred by the
appellant against Ext.P6 order of the 3 rd respondent that dismissed an
appeal preferred by the appellant against Ext.P4 order of the 4 th
respondent. The learned Single Judge disposed the Writ Petition by
directing the Appellate Tribunal to consider the stay application
preferred by the petitioner (Ext.P8), expeditiously, preferably within a
period of one month subject to the petitioner depositing 25% of the
modified demand of Rs.13,00,838/-, and directed that on the petitioner
complying with the said deposit there would be an interim stay against
recovery of the remaining amount from the petitioner, pending disposal
of the stay petition by the Appellate Tribunal.
2. In the appeal before us, it is the contention of the appellant
that by virtue of Sub Section (1A) in Section 60 of the Kerala Value
Added Tax Act, in situations where an appellant pre-deposits 10% of the
disputed amount of tax, recovery proceedings for the balance amount
are automatically deemed to have been stayed till disposal of the
appeal. It is his contention, therefore, that since the appellant is ready
to remit 10% of the disputed tax amount of Rs.6,05,041/- for the year
2013-2014 to which the appeal relates, the impugned judgment of the
learned Single Judge may be modified so as to direct the Kerala Value
Added Tax Appellate Tribunal, Kozhikode, to consider and pass orders
on Ext.P7 appeal expeditiously, taking note of the fact that the appellant
is ready to remit 10% of the disputed tax amount aforementioned for
the assessment year 2013-2014.
3. We have heard Sri.K.Shaj, the learned counsel for the
appellant, and Sri. V.K. Shamsudheen, the learned Senior Government
Pleader for the respondents.
4. On a consideration of the rival submissions and taking note of
the submission of the learned counsel for the appellant that he is ready
to remit 10% of the disputed tax amount for the assessment year 2013-
2014 (an amount of Rs.60,504/-), within a week from today, we direct
that on the appellant remitting the aforesaid amount of Rs.60,504/-
within a week from today, the Appellate Tribunal shall proceed to
consider Ext.P7 appeal expeditiously, and pass orders thereon after
hearing the petitioner, within six months from the date of receipt of a
copy of this judgment. We also make it clear that on the appellant
remitting the aforesaid amount of Rs.60,504/- within one week as
stipulated above, the recovery of the balance amount due from the
appellant pursuant to Ext.P4 order, shall be kept in abeyance, pending
disposal of the appeal by the Appellate Tribunal. Thus the Writ Appeal
is allowed by modifying the impugned judgment of the learned Single
Judge to the extent indicated above.
Sd/-
DR. A.K.JAYASANKARAN NAMBIAR
JUDGE
Sd/-
SYAM KUMAR V.M.
JUDGE
mns
