M/S. Kingstone Motors vs. The Assistant Commissioner Of State Tax
Held
The Court directed the appellate authority to consider the stay petitions within six weeks. Recovery steps were ordered to be kept in abeyance until the stay petitions are decided.
Facts
The petitioner filed appeals and stay petitions against assessment orders under the KVAT Act. Despite pending stay petitions, revenue recovery notices were issued.
Key Issues
Whether recovery steps can be initiated before the disposal of stay petitions filed against assessment orders.
Sections Cited
KVAT Act
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR TUESDAY, THE 28TH DAY OF NOVEMBER 2017/7TH AGRAHAYANA, 1939 ---------------------------- PETITIONER: ----------- M/S. KINGSTON MOTORS KINGSTON TOWERS, BUILTECH AVENUE, PIRIVUSALA, PALAKKAD - 678 007, REPRESENTED BY ITS MANAGING PARTNER SRI.G. SREEKUMARAN NAIR.
BY ADV. SRI.K.S.HARIHARAN NAIR RESPONDENT(S): -------------- 1. THE ASSISTANT COMMISSIONER OF STATE TAX, STATE GST DEPARTMENT, KERALA, SPECIAL CIRCLE, PALAKKAD - 678 001. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, PALAKKAD - 678 001. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, PALAKKAD, PIN - 678 001. BY GOVERNMENT PLEADER SRI SHAMSUDHEEN.V.K. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28-11-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.V.
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Appendix — schedule of exhibits
The judgment continues below.
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