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A.P. KAKKU ASSOCIATES vs. DEPUTY COMMISSIONER (APPEALS) , STATE GST DEPARTMENT, THRISSUR, THE INTELLIGENCE OFFICER (INVESTIGATION BRANCH) , THRISSUR, COLLECTOR/AUTHORIZED OFFICER, INSPECTING ASST. COMMISSIONER, COMMERCIAL TAXES, COMMERCIAL TAX COMPLEX, POOTHOLE, THRISSUR AND THE STATE TAX OFFICER (IB) OFFICE OF THE ASST. COMMISSIONER OF STATE TAX (INT) , STATE GOODS AND SERVICES TAX, THRISSUR
(Kerala High Court)

Hon'ble Judges:

K.VINOD CHANDRAN
ASHOK MENON
Pet. Counsel
A.kumar
Ajay V.anand
P.j.anilkumar
Res. Counsel
V.k. Shamsudheen

Petitioner / Applicant

A.P. KAKKU ASSOCIATES
Respondent DEPUTY COMMISSIONER (APPEALS) , STATE GST DEPARTMENT, THRISSUR, THE INTELLIGENCE OFFICER (INVESTIGATION BRANCH) , THRISSUR, COLLECTOR/AUTHORIZED OFFICER, INSPECTING ASST. COMMISSIONER, COMMERCIAL TAXES, COMMERCIAL TAX COMPLEX, POOTHOLE, THRISSUR AND THE STATE TAX OFFICER (IB) OFFICE OF THE ASST. COMMISSIONER OF STATE TAX (INT) , STATE GOODS AND SERVICES TAX, THRISSUR
Court Kerala High Court
State

Kerala

Date Feb 22, 2019
Order No.

WA. No. 655 of 2019

Citation

2019(2) TAXREPLY 2327
Original Order
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ORDER

We would not have normally interfered with the discretion exercised by the learned Single Judge. The issue arises insofar as a conditional stay granted by the First Appellate Authority. The First Appellate Authority directed payment of 15% of the outstanding demand and furnishing of sufficient security for the balance amount. The appellant satisfied the 15% deposit and approached this Court with a prayer that they may be permitted to furnish a simple bond without sureties. 2. The learned Single Judge looked into the provisions of the statute and found that the condition is statutory and hence it does not call for any interference. We are of the opinion that though the Appellate Authorities are governed by the conditions as prescribed in the statute, this Court exercising jurisdiction under Article 226 is not bound by such prescriptions. We agree with the learned Single Judge that the authorities under the statute could not have passed an order otherwise than by fixing conditions....

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