B. Mohammed Sherief vs State Tax Officer, 2nd Circle, State Goods And Services Tax Department, Kollam, Pin 691506

S.V.Bhatti, J.

Heard Adv Meera V Menon and Senior Government Pleader Mr Shamsudheen V K for parties.

The petition is against the order of the Tribunal granting stay on the condition of depositing 20% of the demand. Normally, this Court does not entertain the petition, but, in the case on hand, circumstances are shown for modifying the condition imposed in Ext.P21 order.

The order in Ext.P21 is modified to the limited extent of directing the petitioner/dealer to deposit 20% of the tax demanded in five equal monthly installments, the first installment falling due on or before 25.09.2022. The petitioner commits default of two installments, without reference to the Court, the stay granted in Ext.P21, as modified by this judgment, will stand vacated.

This Original Petition ordered as indicated above.