M/S Agreen Co Fibre Foam (P) LTD vs. Asst. Commissioner (Kvat)-1
Held
The Court directed the Tribunal to consider and pass orders on the stay petitions within two months. Recovery steps were kept in abeyance until the Tribunal's decision, and the petitioner was allowed to operate their bank account during this period.
Facts
The petitioner filed appeals against assessment orders under the KVAT Act and CST Act. These appeals were dismissed, leading to second appeals before the Tribunal. While the stay petitions were pending, the revenue initiated recovery steps, including a notice for bank account attachment.
Key Issues
Whether recovery steps can be initiated before the disposal of pending stay petitions before the Appellate Tribunal.
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 WEDNESDAY, THE 25TH DAY OF OCTOBER 2017/3RD KARTHIKA, 1939 ---------------------------- PETITIONER(S): -------------------- M/S AGREEN CO FIBRE FOAM (P) LTD., VALAPATANAN, KANNUR DISTRICT, REPRESENTED BY ITS MANAGING DIRECTOR, SRI. P. V. RAGHAVAN.
BY ADV. SRI.RAJESH NAMBIAR RESPONDENT(S): ------------------------ 1. ASST. COMMISSIONER (KVAT)-1, SPECIAL CIRCLE, DEPARTMENT OF COMMERCIAL TAXES, KANNUR, PIN-670001. 2. DEPUTY COMMISSIONER (APPEALS)-II, COMMERCIAL TAXES, KOZHIKODE,PIN-670082. 3. KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ADDL BENCH, KOZHIKODE, REPRESENTED BY ITS REGISTRAR / SECRETARY, PIN-670082. 4. INSPECTING ASST. COMMISSIONER, STATE GST DEPARTMENT, KANNUR, PIN-670001. BY GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25-10-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: TS -----------------------------
The judgment continues below.
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