M/S. Malabar Trading vs. The Assistant Commissioner Of Sales Tax
Held
The Court directed the 3rd respondent to consider and dispose of the stay applications within two months. Coercive proceedings were stayed until orders were passed on the stay applications.
Facts
The petitioner filed revision petitions and stay petitions against orders reopening assessments for financial years 2011-12 and 2012-13. While these were pending, coercive proceedings were initiated.
Key Issues
Whether coercive proceedings can be initiated while stay petitions are pending before the appellate authority.
Sections Cited
Section 56, Section 9[2]
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN MONDAY, THE 23RD DAY OF OCTOBER 2017/1ST KARTHIKA, 1939 ---------------------------- PETITIONER : ----------------- M/S. MALABAR TRADING, CHERKALA,
KASARAGOD, BY MUHAMMED KUNJU, PROPRIETOR.
BY ADVS.SRI.P.RAGHUNATH SRI.PREMJIT NAGENDRAN RESPONDENTS : ---------------------- 1. THE ASSISTANT COMMISSIONER OF SALES TAX KASARAGOD-671121. 2. DEPUTY COMMISSIONER OF STATE TAX STATE GST DEPARTMENT, KASARAGOD-671121. 3. COMMISSIONER OF STATE TAX STATE GST DEPARTMENT, THIRUVANANTHAPURAM-695005. BY GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN V.K. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23-10-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: bp --------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------ EXHIBIT P1: PHOTOCOPY OF NOTICE ISSUED BY SECOND RESPONDENT U/S 56 OF KVAT ACT FOR 2011.12 & 2012.13
EXHIBIT P2: PHOTOCOPY OF PROCEEDINGS OF SECOND RESPONDEN
The judgment continues below.
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