The Kerala High Court grants one year time to comply with the tribunal order as the Assessee failed to deposit 30% of the tax demanded within 2 years from the Kerala Value Added Tax Appellate Tribunal.
Anand Vijayakumar, the petitioner challenged the judgment dated 03.03.2021 of the Single Judge in W.P.(C). No.3193 of 2021 whereby dismissed the writ petition preferred by the appellant who was aggrieved by an order of the Kerala Value Added Tax Appellate Tribunal that directed payment of 30% of the tax/penalty amount confirmed against him as a condition for the grant of stay of recovery of the balance amount pending disposal of the appeal before the Tribunal.
The Single Judge found no reason to interfere with the order of the Tribunal since it was a direction issued in the discretion of the Tribunal and there existed no vitiating circumstances to interfere with the same.
The court observed that the writ appeal itself is filed after almost two years from the date of the judgment of the Single Judge and there has been no substantial compliance with the directions of the Appellate Tribunal in the meantime despite no stay having been granted by any forum to the operation of the order of the Tribunal that was impugned in the writ petition.
The appellant contended that the direction to deposit 30% of the tax was not warranted on the facts of the case. The writ appeal therefore fails and it is accordingly dismissed.
The Court of Dr. Justice A K Jayasankaran Nambiar and Dr. Justice Kauser Edappagath granted the appellant time up to 15.10.2024 for effecting the payment as directed by the Tribunal. If the appellant makes the payment within the time granted above, then the said payment shall be treated as in compliance with the directions of the Tribunal in the order impugned in the writ petition.
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