Saidalavi M vs. The Commercial Tax Officer
Held
The Court directed the 3rd respondent to consider and pass orders on the petitioner's stay petitions within six weeks. Further recovery steps were to be kept in abeyance until the stay petitions were decided.
Facts
The petitioner's assessment orders under the CST Act were cancelled, and they filed revision and stay petitions. However, recovery steps were initiated before the stay petitions were considered.
Key Issues
Whether recovery steps should be stayed pending the disposal of revision and stay petitions before 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.SAIDALAVI, M/S. S.K.TRADERS, KALATHILPADI, PULPATTA, MALAPPURAM DISTRICT.
BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON 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 PETITIONER'S EXHIBITS: EXT.P1 COPY OF ORDER ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2014-15, DATED 31/08/2017 EXT.P1(A) COPY OF THE ORDER ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2015-16, DATED 31/08
The judgment continues below.
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