Kerala State Civil Supplies Corporation vs. The Assistant Commissioner Of Sales Tax
Held
The High Court directed the appellate authority to consider and pass orders on the stay petition within six weeks. Recovery steps were ordered to be kept in abeyance until the stay petition is decided.
Facts
The petitioner filed an appeal and a stay petition against an assessment order. However, recovery steps were initiated before the stay petition was considered. The petitioner sought intervention from the High Court.
Key Issues
Whether recovery steps can be initiated before a stay petition is decided. The urgency of considering a stay petition in appeal.
Sections Cited
Kerala Value Added Tax 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 MONDAY, THE 20TH DAY OF NOVEMBER 2017/29TH KARTHIKA, 1939 ---------------------------- PETITIONER: -------------------- KERALA STATE CIVIL SUPPLIES CORPORATION, DEPOT AT PALAKKAD, REPRESENTED BY ITS DEPOT MANAGER, K.M. PADMAJA.
BY ADV. SHRI N.D.PREMACHANDRAN,SC,SUPPLYCO RESPONDENTS: -------------------------- 1. THE ASSISTANT COMMISSIONER OF SALES TAX, STATE GST DEPARTMENT, KERALA, SPECIAL CIRCLE, PALAKKAD - 679 501. 2. THE DEPUTY COMMISSIONER (APPEALS), OFFICE OF DEPUTY COMMISSIONER (APPEALS), PALAKKAD - 679 501. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, PALAKKAD - 679 501. BY GOVERNMENT PLEADER SRI. SHAMSUDHEEN.V.K. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20-11-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sdr/- ----------------------------
Appendix — schedule of exhibits
The judgment continues below.
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