Accelerated Freeze Drying Co.Ltd v. State of Kerala
Case brief
What is this about?
The court modified an interim stay order requiring the deposit of one-third of disputed tax amounts in appeals under KVAT and CST Acts. The petitioner was directed to execute a simple bond for the entire disputed amount instead.
What did the court decide?
Petitioner directed to execute simple bond for entire disputed amount; interim stay granted; appeals pending must be finalized within one month; refund to be made deducting disputed liability.
What the court decided
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE P.R.RAMACHANDRA MENON
TUESDAY, THE 8TH DAY OF APRIL 2014/18TH CHAITHRA, 1936
WP(C).No. 4102 of 2014 (K)
PETITIONER(S):
ACCELERATED FREEZE DRYING CO.LTD, AMALGAM HOUSE, BRISTOW ROAD, WILLINGTON ISLAND, COCHIN - 682 003. REP. BY ITS VICE PRESIDENT.
BY ADVS.SRI.C.K.KARUNAKARAN SMT.T.P.LEKSHMI VARMA
RESPONDENT(S):
- STATE OF KERALA REP. BY THE SECRETARY, TAXES DEPARTMENT, PUBLIC OFFICE BUILDING, THIRUVANANTHAPURAM -693 033.
- DEPUTY COMMISSIONER (APPEALS II) COMMERCIAL TAXES DEPARTMENT, KOLLAM -691 001.
- ASSISTANT COMMISSIONER
Issues for consideration
1 issue framed by the court
Whether the condition of depositing one-third of the disputed tax amount is appropriate when a larger refund of over 31 lakhs is pending.
Parties & counsel
- petitioner
Accelerated Freeze Drying Co. Ltd.
- respondent
State of Kerala
- respondent
Deputy Commissioner (Appeals II) Commercial Taxes Department, Kollam
- respondent
Assistant Commissioner (Assmt) Special Circle, Alappuzha
Coram
Case details
As recorded by the court registry
Similar cases
Judgements on the same questions, provisions and authorities, from every court