M/S. Valamangalam Supari Traders vs. The Assistant Commissioner
Held
The 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 orders on the stay petitions were passed and communicated.
Facts
The petitioner filed revision petitions and stay petitions against orders cancelling assessment under the Kerala Value Added Tax Act. The petitioner alleged that the respondents were taking steps pursuant to the cancellation orders even before the stay petitions were considered.
Key Issues
Whether steps can be taken pursuant to assessment cancellation orders before the disposal of stay petitions filed along with revision petitions.
Sections Cited
Not Applicable
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: ---------- M/S. VALAMANGALAM SUPARI TRADERS, VALAMANGALAM, PULPATTA P.O, MALAPPURAM DISTRICT, REPRESENTED BY ITS MANAGING PARTNER, MOHAMMED SHAH.
BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SMT.K.KRISHNA RESPONDENT(S): -------------- 1. THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE, MALAPPURAM-676 505. 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 27-10-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.V.
---------------------------- APPENDIX P
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