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2019 Supreme(SC) 1850
SUPREME COURT OF INDIA
Sanjay Kishan Kaul, Indira Banerjee, JJ.
New Kuruvattoor Jewellery - Appellant
Versus
Intelligence Officer (ib) Ii & Ors. - Respondents
Civil Appeal No. 1571 of 2019; Special Leave Petition (Civil) No. 33010 of 2017
Decided On : 08-02-2019
Bindu K Nair, Adv., Abhisth Kumar, Adv., C.K. Sasi, Adv., Nayantara Roy, Adv., Abdulla Naseeh, Adv.
The appellant was permitted to avail of the appellate remedy under the Kerala Value Added Tax Act, 2003 after depositing the required amount, and the appeal was to be heard on merits and decided in accordance with the law.
Headnote:
Appeal - Kerala Value Added Tax Act, 2003 - Appellant permitted to avail of the appellate remedy after depositing the amount - Appeal to be heard on merits and decided in accordance with law
Fact of the Case:
The appellant requested permission to avail of the appellate remedy under the Kerala Value Added Tax Act, 2003 after depositing the required amount.
Finding of the Court:
The court granted the appellant's plea, allowing them to file an appeal within 30 days and stated that the appeal will be heard on merits and decided in accordance with the law. The amount deposited was to be remitted to the Appellate Authority and placed in an FDR for the benefit of the succeeding party.
Issues: The main issue was whether the appellant should be permitted to avail of the appellate remedy under the Kerala Value Added Tax Act, 2003 after depositing the required amount.
Ratio Decidendi: The court decided in favor of the appellant, allowing them to file an appeal and ensuring that the deposited amount would be remitted to the Appellate Authority for the benefit of the succeeding party.
Final Decision: The appeal was disposed of accordingly, and pending applications were also disposed of.
ORDER
1. Leave granted.
2. Notice has been issued subject to deposit of the amount of Rs.50 Lakhs within a period of four weeks. The amount is stated to have been already so deposited.
3. The only plea raised by the appellant is that the amount having been deposited, the appellant should be permitted to avail of the appellate remedy under Kerala Value Added Tax Act, 2003.
4. We are inclined to accept the plea of the appellant. In case an appeal is filed by the appellant within 30 days from today, the appeal will be heard on merits and may be decided in accordance with law.
5. The amount deposited in the Court be remitted to the Appellate Authority and be placed in an FDR so that it can earn interest for the benefit of the succeeding party.
6. The appeal is disposed of accordingly.
7. Pending applications, if any, shall also stand disposed of.
