2019 (4) TMI 986 - HC - VAT and Sales Tax

Validity of assessment order - interim application seeking stay - HELD THAT - Tribunal granted the relief subject to the condition that the appellant pays 20% of the total payment and on furnishing bond for the balance amount - There is no error, illegality, irregularity or impropriety in the impugned judgment warranting interference in this appeal. The Tribunal has exercised its discretionary jurisdiction in granting stay, which under normal circumstances cannot be subject to judicial review. Therefore the approach of the learned Single Judge seems to be perfectly justified. Further, the learned Single Judge had exercised equity in granting the instlament facility. Appeal dismissed.

Summary

Issues:
Challenge to interim order of Kerala Value Added Tax Appellate Tribunal in writ petition.

Analysis:
The petitioner challenged an interim order of the Kerala Value Added Tax Appellate Tribunal in a writ petition. The order was related to an appeal challenging an assessment for the year 2009-2010. The Tribunal had granted relief subject to payment of 20% of the total amount and furnishing a bond for the balance. The learned Single Judge allowed payment in four monthly installments, showing leniency. The High Court found no error in the judgment, stating that the Tribunal's discretionary jurisdiction in granting stay is not subject to judicial review under normal circumstances. The High Court upheld the Single Judge's decision, noting the equity exercised in granting the installment facility.

The High Court also considered the proviso to Section 45(1) of the Kerala Value Added Tax Act in refusing relief. The appeal was dismissed as it lacked merit. However, upon the appellant's request, the High Court allowed payment of the stipulated amounts in four equal monthly installments starting on or before 30.03.2019.