USHA JOHNSON vs. THE COMMISSIONER OF INCOME TAX

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 24TH DAY OF NOVEMBER 2021 / 3RD AGRAHAYANA, 1943 OP (TAX) NO. 20 OF 2021 AGAINST THE ORDER/JUDGMENT IN TA (VAT) 106/2020 OF KERALA VALUE ADDED TAX/ AGRL. INCOME TAX & SALES TAX APPELLATE TRIBUNAL, ADDL. BENCH,KOTTAYAM PETITIONER/S: MULLAKKARAYIL HATCHERIES, KARIMKUNNAM P.O, THODUPUZHA, REP. BY ITS MANAGING PARTNER, SHAJI MATHEW BY ADVS. K.I.MAYANKUTTY MATHER R.JAIKRISHNA RESPONDENT/S: 1 STATE TAX OFFICER 2ND CIRCLE, OFFICE OF THE STATE TAX OFFICER, STATE GOODS AND SERVICE TAX DEPARTMENT, THODUPUZHA, H.P.O, IDUKKI-685 584 2 KERALA VALUE ADDED TAX APPELLTE TRIBUNAL, STATE GOODS AND SERVICE TAX DEPARTMENT, NAGAPADAM P.O, KOTTAYAM- 686001, REP. BY ITS SECRETARY 3 DEPUTY COMMISSIONER OF STATE TAX, OFFICE OF THE DEPUTY COMMISSIONER OF STATE TAX, SGST DEPARTMENT KATTAPANA, SOUTH P.O IDUKKI AT KATTAPANA -685 515 THIS OP TAX HAVING COME UP FOR ADMISSION ON 24.11.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

OP (TAX) NO. 20 OF 2021 -2- J U D G M E N T S.V.Bhatti,J. Heard Adv. Jaikrishna R and Senior Government Pleader Mr. Shamsudheen V K for parties. 2. The petition is against the order of the Tribunal granting stay on condition of depositing 20% of the demand. Normally, this Court does not entertain the petition, but, in the case on hand, circumstances are shown to modify the condition imposed in Ext.P5 order. 3. The order in Ext.P5 is modified to the limited extent of directing the petitioner/dealer to deposit 20% of the tax demanded i.e., 20% of the tax demanded is deposited in four equal monthly installments, the first installment falling due on or before 23.12.2021. The amount deposited by the dealer is

OP (TAX) NO. 20 OF 2021 -3- given credit to 20% deposit amount and balances is paid in four equal monthly instalments. The petitioner commits default of any one of the installments, without reference to the Court, the stay granted in Ext.P5, as modified by this judgment, will stand vacated. The Original Petition is disposed of as indicated above. Sd/- S.V.BHATTI JUDGE Sd/- BASANT BALAJI JUDGE JS

OP (TAX) NO. 20 OF 2021 -4- APPENDIX PETITIONER'S EXHIBITS EXHIBIT-P1 TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT EXHIBIT-P2 TRUE COPY OF THE ORDER OF THE FIRST APPELLATE AUTHORITY-DEPUTY COMMISSIONER (APPEALS), KOTTAYAM EXHIBIT-P3 TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT-P3(A) TRUE COPY OF THE STAY APPLICATION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT-P4 TRUE COPY OF THE DEMAND NOTICE ISSUED BY THE 3RD RESPONDENT. EXHIBIT-P5 TRUE COPY OF THE CONDITIONAL ORDER OF STAY PASSED BY THE 2ND RESPONDENT EXHIBIT-P6 TRUE COPY OF THE JUDGMENT OF THIS COURT IN OP(TAX) 15/2021 EXHIBIT-P7 TRUE COPY OF THE CHALAN EXHIBIT-P7(A) TRUE COPY OF THE CHALAN EXHIBIT-P7(B) TRUE COPY OF THE CHALAN