M/S. Dev Snacks vs. The State Of Kerala
Held
The Court directed the respondent authorities to defer coercive steps until the appellate authority considers the delay and stay petitions. The Court also expressed hope for expeditious disposal of these petitions by the appellate authority.
Facts
The petitioner filed an appeal against an assessment order and also filed delay and stay petitions. The petitioner approached the High Court alleging coercive steps were being taken before the appellate authority could decide on the delay and stay petitions.
Key Issues
Whether coercive steps can be taken against a dealer before the appellate authority decides on delay and stay petitions filed along with an appeal.
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. 41531 of 2018 PETITIONER/S: M/S. DEV SNACKS CHERIYALA, ALUMOODU, KOLLAM-691577, 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, THIRUVANANTHPAURAM-695001. 2 THE STATE TAX OFFICER, KERALA STATE GOODS AND SERVICE TAX, DEPARTMENT, KUNDARA, KOLLAM-691001. 3 THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, CPGP LANE, SASTHAMANGALAM, THIRUVANANTHAPURAM-695010, REPRESENTED BY ITS ASSISTANT SECRETARY. 4 THE TAHSILDAR, REVENUE RECOVERY, REVENUE RECOVERY OFFICE, CIVIL STATION, KOLLAM-691013. WPC No.41531 of 2018 2 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: JUDGMENT The petitioner, a registered dealer under the Kerala Value Added Tax Act, 20
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