M/S Aranhikkal Granite Unit vs. The Kerala Value Added Tax Appellate Tribunal
Held
The High Court directed the Tribunal to consider and dispose of the stay petition within 10 days, after affording the petitioner an opportunity of being heard. It also ordered that all further proceedings pursuant to the assessment order be deferred until the stay petition is decided.
Facts
The petitioner, aggrieved by an assessment order and its dismissal in first appeal, filed a second appeal and a stay petition before the Kerala Value Added Tax Appellate Tribunal. Apprehensive of enforcement during the pendency of these appeals, the petitioner sought expeditious disposal of the stay petition.
Key Issues
The key legal issue was the delay in the disposal of a stay petition by the appellate tribunal and the need for interim protection against enforcement of the assessment order during this period.
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 WEDNESDAY, THE 13TH DAY OF DECEMBER 2023 / 22ND AGRAHAYANA, 1945 WP(C) NO. 41687 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: GP SMT JASMINE M M THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.12.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C)No.41687/2023 Dated this the 13th day of December, 2023
J U D G M E N T The writ petition is filed, inter-alia, to direct the first respondent t
The judgment continues below.
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