Disposed

M/S. Vinayaka Prime Vehicles (P) Ltd. v. the Asst. Commissioner (Assmt)

Kerala HC30 Jun 2016WP(C)/22034/2016

Case brief

AI extract

What is this about?

This single-word disposed writ petition challenged the High Court of Kerala order requiring the petitioner to remit 50% of balance tax as a condition for stay. The Court allowed the petitioner three months to pay in equal instalments instead of immediate remittance.

What did the court decide?

Petitioner granted three months time to remit the amount covered by Ext.P4 in three equal monthly instalments starting from 01.08.2016.

M/S. Vinayaka Prime Vehicles (P) Ltd. Vs the Asst… — GST and Indirect Tax | Kerala HC (2016)

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IN THE HIGH COURT OF KERALA AT ERNAKULAM

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PRESENT:

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THE HONOURABLE MR.JUSTICE A.M.SHAFFIQUE

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THURSDAY, THE 30TH DAY OF JUNE 2016/9TH ASHADHA, 1938

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WP(C).No. 22034 of 2016 (D)

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PETITIONER:

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M/S.VINAYAKA PRIME VEHICLES (P) LTD, PULAMON, KOTTARAKKARA, REPRESENTED BY ITS MANAGING DIRECTOR, S.AJITHKUMAR.

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BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON

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RESPONDENT(S):

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1.ASST. COMMISSIONER (ASSESSMENT), SPECIAL CIRCLE, KOTTARAKKARA - 691 506.

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2.THE DEPUTY COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, KOLLAM - 691 001.

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BY GOVERNMENT PLEADER SMT.LILLY.K.T

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THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30-06-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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mbr/

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WP(C).No. 22034 of 2016 (D)

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APPENDIX

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PETITIONER(S)' --------------	EXHIBITS: ---------
EXHIBIT P1 :	COPY OF THE ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13 DATED 30-11-2015.
EXHIBIT P1(A):	COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14 DATED 30-11-2015.
EXHIBIT P2 :	COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDNET DATED 08-02-2016.
EXHIBIT P2(A):	COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 08-02-2016.
EXHIBIT P3 :	COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 08-02-2016.
EXHIBIT P3(A):	COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 08-02-2016.
EXHIBIT P4 :	COPY OF THE ORDER ISSUED BY THE 2ND RESPONDENT DATED 02-05-2016.
RESPONDENT(S)' --------------	EXHIBITS: NIL ---------

//TRUE COPY//

P.S. TO JUDGE

mbr/

A.M.SHAFFIQUE, J.

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------------------------------------ W.P.(C).No.22034 of 2016

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----------------------------------- Dated this the 30^th day of June, 2016

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J U D G M E N T

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The petitioner has approached this Court challenging Ext.P4 by which the petitioner is called upon to remit 50% of the balance tax as a condition for stay.

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A perusal of Ext.P4 would disclose that the appellate authority had considered the relevant aspects involved in the matter and had with due application of mind, imposed the condition as stated therein.

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The learned counsel for the petitioner however requests for some time to remit the amount as directed in Ext.P4 order. It is stated that the petitioner is in severe financial strain and if the amount is immediately remitted, it will cause serious hardship to the petitioner.

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The learned Government Pleader vehemently opposes the above request. It is contended that they are capable of paying the amount and the only intention is to delay payment.

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Be that as it may, since the request made is only to pay the amount in instalments, this writ petition is disposed of as under :

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The petitioner is granted three months time to pay the amount covered by Ext.P4. The amount shall be remitted in three equal monthly instalments starting from 01.08.2016.

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W.P.(C).No.22034 of 2016

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If there is default in payment of the amount as aforesaid, it shall be open for the revenue authorities to proceed in

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accordance with law.

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Sd/-

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A.M.SHAFFIQUE, JUDGE.

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M/S. Vinayaka Prime Vehicles (P) Ltd. v. the Asst. Commissioner (Assmt)

Case brief

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M/S. Vinayaka Prime Vehicles (P) Ltd. v. the Asst. Commissioner (Assmt)

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