Hi-Lite Builders Private Limited vs. The Deputy Commissioner (Appeals)
Held
The Court decided that the issues in this writ petition were squarely covered by a previous judgment of the same Court. Therefore, the present petition was disposed of applying the ratio of that prior judgment.
Facts
The petitioner, a dealer under the KVAT Act, sought to quash a stay order and revenue recovery proceedings. They also requested these proceedings be kept in abeyance until their appeal was disposed of and for an early hearing of the appeal.
Key Issues
Whether revenue recovery proceedings should be stayed pending disposal of an appeal and whether an early hearing should be granted.
Sections Cited
Not specified
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THURSDAY ,THE 20TH DAY OF DECEMBER 2018 / 29TH AGRAHAYANA, 1940 WP(C).No. 41721 of 2018 PETITIONER/S: HI-LITE BUILDERS PRIVATE LIMITED, HI-LITE CITY, THONDAYAD, CALICUT, (REPRESENTED BY ITS MANAGING DIRECTOR MR. P. SULAIMAN). BY ADVS. SRI.M.P.SHAMEEM AHAMED SRI.CYRIAC TOM RESPONDENT/S: 1 THE DEPUTY COMMISSIONER (APPEALS), STATE GST DEPARTMENT, KOZHIKODE - 673001. 2 THE STATE TAX OFFICER (WORKS CONTRACT), STATE GST DEPARTMENT, KOZHIKODE - 673001. 3 THE SALES TAX OFFICER (RECOVERY), OFFICE OF THE DEPUTY COMMISSIONER, STATE GST DEPARTMENT, KOZHIKODE - 673001. 4 STATE OF KERALA, REPRESENTED BY THE SECRETARY, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM - 695001. OTHER PRESENT: DR THUSHARA JAMES, GP
-2- W.P.(C). No. 41721 of 2018 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20.12.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT The petitioner, a dealer under the Kerala Value Added Tax Act, 2003 (KVAT Act), seeks the following reliefs: i) To issue a writ of mandamus or such other writ, order for quashing the Exhibit P9 stay order and Exhibit P8 reven
The judgment continues below.
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