T.K. Abdul Majeed vs. The Commercial Tax Officer
Held
The Court directed the 3rd respondent to consider the stay petitions within six weeks. Further steps on assessment notices were stayed until the stay petitions are decided.
Facts
The petitioner filed revision and stay petitions against orders cancelling assessments. The respondents proceeded with further assessment notices even before considering the stay petitions.
Key Issues
Whether the authorities can proceed with assessment notices before deciding stay petitions filed against assessment orders.
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 WEDNESDAY, THE 25TH DAY OF OCTOBER 2017/3RD KARTHIKA, 1939 ---------------------------- PETITIONER(S): ------------- T.K. ABDUL MAJEED, M/S. BISMI ENTERPRISES, KARUVARAKUNDU, MALAPPURAM.
BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SMT.K.KRISHNA RESPONDENT(S): -------------- 1. THE COMMERCIAL TAX OFFICER- I, NILAMBUR - 679 329. 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.SHAMSUDHEEN V.K. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25-10-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: EL ---------------------------- APPENDIX PETITIONER(S)' EXHIBITS ----------------------- EXHIBIT P1 COPY OF THE ORDER ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2012-13 DATED 31.08.2017. EXHIBIT P1(A) COPY OF ORDER ISSUED BY THE 2ND RESPOND
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