Ali M vs. The Assistant Commissioner
Held
The High Court directed the 3rd respondent to consider and pass orders on the stay petitions within six months. Further steps pursuant to the cancellation orders were to be kept in abeyance until the stay petitions were decided.
Facts
The petitioner's assessment orders under the Kerala Value Added Tax Act were cancelled. The petitioner filed revision and stay petitions before the 3rd respondent. The petitioner alleged that enforcement actions were being taken before the stay petitions were considered.
Key Issues
Whether enforcement actions should be stayed pending the disposal of revision and stay petitions before the appellate authority.
Sections Cited
None
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 FRIDAY, THE 27TH DAY OF OCTOBER 2017/5TH KARTHIKA, 1939 ---------------------------- PETITIONER: ----------- ALI M, M/S.MAS TRADERS, KAVANNUR, MALAPPURAM DISTRICT.
BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT(S)/RESPONDENTS: -------------------------- 1. THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE, MALAPPURAM, PIN 676505. 2. THE DEPUTY COMMISSIONER STATE TAX, STATE GOODS AND SERVICE TAX DEPARTMENT, MALAPPURAM, PIN 676505. 3. THE COMMISSIONER, DEPARTMENT OF STATE GST, KILIPPALAM, KARAMANA, THIRUVANANTHAPURAM, PIN 695002. BY GOVERNMENT PLEADER SRI SHAMSUDHEEN.V.K. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27-10-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.V.
---------------------------- APPENDIX PETITIONER(S)' EXHIBITS ----------------------- EXHIBIT P1 COPY OF ORDER ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2013-14 DTD 31/8/2017
EXHIBIT P1(A) COPY OF ORDER ISSUED BY TH
The judgment continues below.
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