The High Court modified the Tribunal’s stay order condition to allow 20% tax deposit in five monthly installments, warning that default will vacate the stay. An Indirect Tax (OP Tax) order.
Stay was modified to require depositing 20% of the tax in five equal monthly installments; default will vacate the stay.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE S.V.BHATTI
&
THE HONOURABLE MR.JUSTICE BASANT BALAJI
THURSDAY, THE 25TH DAY OF AUGUST 2022 / 3RD BHADRA, 1944 OP (TAX) NO. 30 OF 2022
PETITIONER/S:
B. MOHAMMED SHERIEF, AGED 56 YEARS PROPRIETOR, M/S. BAZ HOME APPLIANCES, PAZHAYATTINKUZHY, VADAKKEVILA, KOLLAM, PIN - 691010
BY ADVS. HARISANKAR V. MENON MEERA V.MENON; R.SREEJITH; K.KRISHNA
RESPONDENT/S:
O.P.(Tax) No.30/2022
-2-
OTHER PRESENT:
Sr Gp V.K. Shamsudheen.
THIS OP TAX HAVING COME UP FOR ADMISSION ON 25.08.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
O.P.(Tax) No.30/2022
-3-
J U D G M E N T
S.V.Bhatti, J.
Heard Adv Meera V Menon and Senior Government Pleader Mr Shamsudheen V K for parties.
of directing the petitioner/dealer to deposit 20% of the tax demanded in five equal monthly installments, the first installment falling due on or before 25.09.2022. The petitioner commits default of two installments, without reference to the Court, the stay granted in Ext.P21, as modified by this
O.P.(Tax) No.30/2022
-4-
judgment, will stand vacated.
This Original Petition ordered as indicated above.
S.V.BHATTI
JUDGE
BASANT BALAJI JUDGE
jjj
O.P.(Tax) No.30/2022
-5-
APPENDIX OF OP (TAX) 30/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12 DTD. 28-03-2019 Exhibit P2 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13 DTD. 28-03-2019 Exhibit P3 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14 DTD. 28-03-2019 Exhibit P4 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 DTD. 28-03-2019 Exhibit P5 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12 DTD. 12-03-2020 Exhibit P6 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13 DTD. 12-03-2020 Exhibit P7 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14 DTD. 12-03-2020 Exhibit P8 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 DTD. 12-03-2020 Exhibit P9 COPY OF ORDER ISSUED BY THE ASSISTANT COMMISSIONER (APPEALS), KOLLAM FOR THE YEAR 2011-12 DTD. 15-02-2020 Exhibit P10 COPY OF ORDER ISSUED BY THE ASSISTANT COMMISSIONER (APPEALS), KOLLAM FOR THE YEAR 2012-13 DTD. 15-02-2020
O.P.(Tax) No.30/2022
-6-
| Exhibit P11 | COPY OF ORDER ISSUED BY THE ASSISTANT COMMISSIONER (APPEALS), KOLLAM FOR THE YEAR 2013-14 DTD. 15-02-2020 |
|---|---|
| Exhibit1 P12 | COPY OF ORDER ISSUED BY THE ASSISTANT COMMISSIONER (APPEALS), KOLLAM FOR THE YEAR 2014-15 DTD. 15-02-2020 |
| Exhibit P13 | COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2011-12 DTD. 07-10- 2020 |
| Exhibit P14 | COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2012-13 DTD. 28-07- 2020 |
| Exhibit P15 | COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2013-14 DTD. 28-07- 2020 |
| Exhibit16 | COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2014-15 DTD. 28-07- 2020 |
| Exhibit P17 | COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2011-12 DTD. 07-10-2020 |
| Exhibit P18 | COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2012-13 DTD. 28-07-2020 |
| Exhibit P19 | COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2013-14 DTD.28-07-2020 |
| Exhibit P20 | COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2014-15 DTD.28-07-2020 |
O.P.(Tax) No.30/2022
-7-
| Exhibit P21 | COPY OF COMMON ORDER ISSUED BY THE 2ND RESPONDENT DTD. 13-01-2021 |
|---|---|
| Exhibit P22 | COPY OF NOTICE IN FORM NO,.1 ISSUED BY THE 3RD RESPONDENT DTD. 31-03-2022 |
| Exhibit P23 | COPY OF NOTICE IN FORM NO,.10 ISSUED BY THE 3RD RESPONDENT DTD. 01-04-2022 |
| Exhibit P24 | COPY OF NOTICE IN FORM NO,1 ISSUED BY THE 3RD RESPONDENT DTD. 01-04-2022 |
| Exhibit P25 | COPY OF NOTICE IN FORM NO.10 ISSUED BY THE 3RD RESPONDENT DTD. 01-04-2022 |
| Exhibit P26 | COPY OF NOTICE IN FORM NO.1 ISSUED BY THE 3RD RESPONDENT DTD. 31-03-2022 |
| Exhibit P27 | COPY OF NOTICE IN FORM NO.10 ISSUED BY THE 3RD RESPONDENT DTD. 01-04-2022 |
| Exhibit P28 | COPY OF NOTICE IN FORM NO.1 ISSUED BY THE 3RD RESPONDENT DTD. 22-03-2022 |
| Exhibit P29 | COPY OF NOTICE IN FORM NO,.10 ISSUED BY THE 3RD RESPONDENT DTD. 22-03-2022 |
| Exhibit P30 | COPY OF NOTICE IN FORM NO.1 ISSUED BY THE 3RD RESPONDENT DTD. 22-03-2022 |
| Exhibit P31 | COPY OF NOTICE IN FORM NO.10 ISSUED BY THE 3RD RESPONDENT DTD. 31-03-2022 |
B. Mohammed Sherief
The State Tax Officer, 2nd Circle, State Goods and Services Tax Department, Kollam
The Kerala Value Added Tax/Agricultural Income Tax & Sales Tax Appellate Tribunal Sasthamangalam
The Deputy Tahsildar Taluk Office, Kollam
S.V. Bhatti
Basant Balaji
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
