M/S.K.V.R.Traders, Pathirikode, Elankur vs. The Commercial Tax Officer
Held
The Court directed the 3rd respondent to consider and pass orders on the revision petition within two months. Further steps on the notice were to be kept in abeyance until the revision petition was decided.
Facts
The petitioner filed a revision petition and a stay petition against an order cancelling an assessment under the CST Act. The respondents issued a notice proposing a fresh assessment based on the cancellation order, even before considering the stay petition.
Key Issues
Whether the respondents could proceed with a fresh assessment notice before deciding on the stay petition filed against the cancellation of the original assessment.
Sections Cited
Section 9
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): ---------------------- M/S.K.V.R.TRADERS, PATHIRIKODE, ELANKUR, ELANKUR,MALAPPURAM,REP.BY ITS MANAGING PARTNER, P.V.MOHAMMED ALI.
BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT(S): ----------------------- 1. THE COMMERCIAL TAX OFFICER,MANJERI-676121. 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: TS -----------------------------------------
Appendix — schedule of exhibits
The judgment continues below.
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