M/S. P.P.S Traders vs. Teh Commercial Tax Officer
Held
The High Court directed the 3rd respondent to consider and pass orders on the petitioner's stay petition within six weeks. Recovery steps were to be kept in abeyance until the stay petition was decided.
Facts
The petitioner's assessment order under the CST Act was cancelled. The petitioner filed a revision and a stay petition before the 3rd respondent. However, recovery steps were initiated before the stay petition was considered.
Key Issues
Whether recovery steps can be initiated before a stay petition is considered by the appellate authority.
Sections Cited
Central Sales 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 30TH DAY OF OCTOBER 2017/8TH KARTHIKA, 1939 ---------------------------- PETITIONER : ---------------------- M/S. P.P.S TRADERS, VETTUKAD, MUTHUPARAMBA, KONDOTTY, MALAPPURAM, REPRESENTED BY ITS MANAGING PARTNER, MOHAMMED ALI.
BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SMT.K.KRISHNA RESPONDENT(S): --------------------------- 1. THE COMMERCIAL TAX OFFICER, MANJERI - 676 121. 2. THE DEPUTY COMMISSIONER STATE TAX, STATE GOODS AND SERVICE TAX DEPARTMENT, MALAPPURAM - 676 505. 3. THE COMMISSIONER, DEPARTMENT OF STATE GST, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM - 695 002. BY GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30-10-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts
Appendix — schedule of exhibits
The judgment continues below.
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