Shoukathali T.K vs. The Commercial Tax Officer
Held
The High Court directed the 3rd respondent to consider and pass orders on the petitioner's stay petitions within six weeks. Recovery steps were ordered to be kept in abeyance until the stay petitions are decided.
Facts
The petitioner's assessments under the Central Sales Tax Act were cancelled, leading to revision and stay petitions filed before the 3rd respondent. Despite these filings, recovery steps were initiated before the stay petitions were considered.
Key Issues
Whether recovery steps should be stayed pending the decision on stay petitions filed against assessment orders.
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: -------------------- SHOUKATHALI T.K., M/S.BISMI TRADERS, KARUVARAKUNDU, MALAPPURAM DISTRICT.
BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT(S): -------------- 1. THE COMMERCIAL TAX OFFICER, NILAMBUR-679329. 2. THE DEPUTY COMMISSIONER STATE TAX, STATE GOODS AND SERVICE TAX DEPARTMENT, MALAPPURAM-676505. 3. THE COMMISSIONER, DEPARTMENT OF STATE GST, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM-695 002. BY GOVERNMENT PLEADER SRI. SHAMSUDHEEN.V.K. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30-10-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sdr/- ---------------------------- APPENDIX -------------- PETITIONERS EXHIBITS -------------------------------- EXT.P1 COPY OF ORDER ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2012-13 DTD 31.08.2017 EXT.P1(A) COPY OF ORDER ISSUE
The judgment continues below.
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