Dev Snacks vs. The State Of Kerala
Held
The Court directed the respondent authorities to defer coercive steps until the appellate authority decides on the stay and delay petitions. It also expressed hope for expeditious disposal of these petitions.
Facts
The petitioner filed an appeal against an assessment order, along with stay and delay petitions. The authorities initiated coercive steps before the appellate authority could decide on these petitions.
Key Issues
Whether coercive steps can be taken before the appellate authority decides on stay and delay petitions. The procedural fairness in tax recovery proceedings.
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 DAMA SESHADRI NAIDU WEDNESDAY,THE 19TH DAY OF DECEMBER 2018 / 28TH AGRAHAYANA, 1940 WP(C).No. 41430 of 2018 PETITIONER/S: DEV SNACKS CHERIYALA, ALUMOODU, KOLLAM-691 577,REPRESENTED BY ITS PROPRIETOR, MR. R.RONAK BY ADVS. SRI.M.GOPIKRISHNAN NAMBIAR SRI.JOSON MANAVALAN SRI.K.JOHN MATHAI SRI.KURYAN THOMAS SRI.PAULOSE C. ABRAHAM SRI.P.GOPINATH RESPONDENT/S: 1 THE STATE OF KERALA REPRESENTED BY THE SECRETARY (TAXES), GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695 001 2 THE STATE TAX OFFICER KERALA STATE GOODS AND SERVICE TAX DEPARTMENT, KUNDARA,KOLLAM-691 001 3 THE KERALA VALUE ADED TAX APPELLATE TRIBUNAL, CPGP LANE, SASTHAMANGALAM, THIRUVANANTHAPURAM-695 010, REPRESENTED BY ITS ASSISTANT SECRETARY 4 THE TAHSILDAR, REVENUE RECOVERY REVENUE RECOVERY OFFICE,CIVIL STATION, KOLLAM-691 013 OTHER PRESENT: DR THUSHARA JAMES, GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19.12.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.41430 of 2018 2 JUDGMENT The petitioner, a registered dealer under the Kerala Value Added Tax Act, 2003, on the rolls of
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