HERCULES AUTOMOBILES INTERNATIONAL Vs. STATE OF KERALA

JUDGEMENT

(1.) The petitioner is invoking the supervisory jurisdiction vested on this court under Article 227 of the Constitution of India, challenging Ext.P7 interim order passed by the Kerala Value Added Tax Appellate Tribunal, Additional Bench, Kottayam, dated 12.02.2019 in Intp. No.135/2018 in T.A.(VAT) 121/2018.

(2.) The interim application was filed in an appeal preferred before the Tribunal challenging an assessment completed against the petitioner, with respect to the year 2014- 2015, which was confirmed by the first appellate authority. In the interim application, the petitioner prayed for stay of collection of the balance tax in dispute, pending disposal of the appeal. While considering prima facie merit in the appeal for deciding the question of granting stay, the Tribunal observed that, even at the stage of the second appeal the petitioner could not produce any materials to substantiate their contentions. Therefore it was observed that no case is made out for granting an absolute stay. However, interim stay was granted subject to condition of the petitioner depositing 30% of the demand and on furnishing security for the balance amount.

(3.) Contention of the petitioner is that, the observation made by the appellate Tribunal is factually incorrect. It is pointed out that the petitioner had produced a large number of documents before the Tribunal, supported by a petition seeking for acceptance of those documents. Ext.P5 is the covering letter dated 6.12.2018, with respect to the production of those documents. It is contended that the Tribunal had failed to advert to those documents. Hence it is pointed out that the condition imposed for depositing 30% of the demand is made without properly appreciating the contentions raised, which are supported by the documents produced. Hence the petitioner is seeking interference by this court invoking the supervisory jurisdiction vested on this court.