M/S Aranhikkal Granite Unit vs. The Kerala Value Added Tax Appellate Tribunal
Held
The High Court directed the Appellate Tribunal to consider and dispose of the petitioner's stay petition within three months, after affording an opportunity of being heard. It also ordered that all further proceedings pursuant to the original assessment order be deferred until the stay petition is decided.
Facts
The petitioner, aggrieved by an assessment order and its confirmation in the first appeal, filed a second appeal and a stay petition before the Appellate Tribunal. Apprehensive of enforcement of the original order during the pendency of the stay petition, the petitioner approached the High Court seeking a direction for expeditious disposal.
Key Issues
The key legal issue was whether the High Court should intervene to direct an appellate tribunal to expeditiously hear and decide a pending stay application, and if interim protection should be granted during this period.
Sections Cited
None mentioned
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS FRIDAY, THE 15TH DAY OF DECEMBER 2023 / 24TH AGRAHAYANA, 1945 WP(C) NO. 42250 OF 2023 PETITIONER: M/S ARANHIKKAL GRANITE UNIT PATHAPPIRIYAM, EDAVANNA, MALAPPURAM DISTRICT, REPRESENTED BY ITS MANAGING PARTNER., PIN - 676123 BY ADVS. LATHA ANAND S.VISHNU (ARIKKATTIL) SIDHARTH P.S. RESPONDENTS: 1 THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL ADDITIONAL BENCH, KOZHIKODE (NOW DESIGNATED AS STATE TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH), CHEROOTY ROAD, KOZHIKODE, REPRESENTED BY ITS REGISTRAR., PIN - 673032 2 THE DEPUTY COMMISSIONER (APPEALS) - I STATE GOODS AND SERVICE TAX DEPARTMENT, KOZHIKODE, NIRMAL ARCADE BUILDING, ERANHIPALAM (PO), KOZHIKODE., PIN - 673006 3 THE ASSISTANT COMMISSIONER SPECIAL CIRCLE, STATE GST DEPARTMENT, MALAPPURAM, CIVIL STATION, MALAPPURAM,, PIN - 676505 OTHER PRESENT: GOVERNMENT PLEADER -SMT RESHMITHA RAMACHANDRAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15.12.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 42250 OF 2023 2 Dated this the 15th day of December, 2023 JUDGMENT The writ petition is fi
The judgment continues below.
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