Wp(C)/26067/2017 Of M/S.trend Textiles Ltd v. The Kerala Agricultural Income Tax And Sales Appellae Tribunal

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR MONDAY, THE 7TH DAY OF AUGUST 2017/16TH SRAVANA, 1939 WP(C).No. 26067 of 2017 (G) ---------------------------- PETITIONER:----------- M/S.TREND TEXTILES LTD, REPRESENTED BY ITS DIRECTOR, SEBASTIAN CHOKKATTU IA, SUMMER CASTLE APARTMENTS, DESOM.P.O., ALUVA.683 101. BY ADVS.SRI.K.MOHANAKANNAN SMT.A.R.PRAVITHA RESPONDENT(S): -------------- 1. THE KERALA AGRICULTURAL INCOME TAX AND SALES APPELLAE TRIBUNAL ERNAKULAM-682 031, REPRESENTED BY ITS CHAIRMAN. TRIBUNAL ERNAKULAM-682 031, REPRESENTED BY ITS CHAIRMAN. 2. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (APPEALS), THEVARA, ERNAKULAM.682 013. THEVARA, ERNAKULAM.682 013. 3. THE ASST. COMMISSIONER, COMMERCIAL TAXES, SPECIAL CIRCLE-III, ERNAKULM.682 031. COMMERCIAL TAXES, SPECIAL CIRCLE-III, ERNAKULM.682 031. BY GOVERNMENT PLEADER SRI SHAMSUDHEEN.V.K THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07-08-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.V. WP(C).No. 26067 of 2017 (G) ---------------------------- APPENDIX PETITIONER(S)' EXHIBITS----------------------- EXHIBIT P1 TRUE COPY OF THE JUDGMENT DATED 1.12.2010 IN WRIT PETITION 11047/2004.EXHIBIT P2 TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY THE 3RD RESPONDENT DATED 27.7.2010.EXHIBIT P3 TRUE COPY OF THE ORDER DATED 27.11.2015 IN APPEAL NO.STA 470/2010 PASSED BY THE DEPUTY COMMISSIONER (APPEALS).EXHIBIT P4 TRUE COPY OF THE APPEAL TA 19/2016 LEAVING OUT THE ANNEXURES PENDING BEFORE THE 1ST RESPONDENT.EXHIBIT P5 TRUE COPY OF THE ORDER IN INT.P NO.20/2016 IN TA NO.19/2016.RESPONDENT(S)' EXHIBITS NIL ----------------------- K.V. /TRUE COPY/P.S.TO JUDGE A.K.JAYASANKARAN NAMBIAR, J. ............................................................. W.P.(C).No.26067 Of 2017 -(G ) .............................................................Dated this the 7[th] day of August, 2017 J U D G M E N T The petitioner has approached this Court aggrieved by Ext.P5conditional order of stay passed by the appellate tribunal in a stayapplication filed along with an appeal against the 1[st] appellateorder under the Kerala Value Added Tax Act (hereinafter referredto as the 'KVAT Act'). Although various contentions are raised inthe writ petition in its challenge against Ext.P5 order, I find from aperusal of Ext.P5 order, as also Ext.P3 order impugned before theappellate tribunal in the appeal, that the confirmation of demandunder the KVAT Act against the petitioner is essentially on accountof the non-production, by the petitioner, of books of accounts anddocuments to substantiate its case that there were export saleseffected, which would not attract the levy of tax. It is not in disputethat even before the appellate tribunal, the petitioner did notproduce any material to substantiate its case with regard to exportsale, on merits. It is taking note of the plea of financial hardship W.P.(C).No.26067 Of 2017 -(G ) urged on behalf of the petitioner that the tribunal deemed itsufficient for the petitioner to remit only 30% of the confirmeddemand against it, as a condition for grant of stay of recovery ofthe balance, pending disposal of the appeal. In the absence of anydocuments produced by the petitioner to substantiate its case onmerits, and in view of the fact that the financial condition of thepetitioner was taken into account by the Tribunal while passingExt.P5 order, I do not find Ext.P5 order to be vitiated in anymanner for the purposes of interfering with the same in theseproceedings under Article 226 of the Constitution of India. Thewrit petition in its challenge against the same is thereforedismissed. W.P.(C).No.26067 Of 2017 -(G ) urged on behalf of the petitioner that the tribunal deemed itsufficient for the petitioner to remit only 30% of the confirmeddemand against it, as a condition for grant of stay of recovery ofthe balance, pending disposal of the appeal. In the absence of anydocuments produced by the petitioner to substantiate its case onmerits, and in view of the fact that the financial condition of thepetitioner was taken into account by the Tribunal while passingExt.P5 order, I do not find Ext.P5 order to be vitiated in anymanner for the purposes of interfering with the same in theseproceedings under Article 226 of the Constitution of India. Thewrit petition in its challenge against the same is thereforedismissed. Taking note of the plea of financial hardship urged on behalfof the petitioner, I deem it appropriate to extend the time grantedto the petitioner, in Ext.P5 order, for effecting payment of 30% ofthe dues, till 15.09.2017. Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE mns/07.08.17 W.P.(C).No.26067 Of 2017 -(G ) -3-