M/S. Silpi Constructions & Contractors vs. State Tax Officer (Wc)
Held
The High Court directed the Tribunal to consider and dispose of the pending stay petition within a period of three months. It further ordered that all coercive recovery proceedings pursuant to the demand notice and assessment order shall stand deferred until the Tribunal passes orders on the stay petition.
Facts
The petitioner filed an appeal and a stay petition before the Kerala Value Added Tax Appellate Tribunal against an assessment order and a demand notice. Fearing coercive recovery proceedings during the pendency of the stay petition, the petitioner approached the High Court seeking expeditious disposal and interim protection.
Key Issues
Whether the appellate tribunal should be directed to expeditiously dispose of a pending stay petition and whether interim protection from coercive recovery should be granted during its pendency.
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 C.S.DIAS TUESDAY, THE 27TH DAY OF JUNE 2023 / 6TH ASHADHA, 1945 WP(C) NO. 20942 OF 2023 PETITIONER: M/S. SILPI CONSTRUCTIONS & CONTRACTORS ATHIRAMPUZHA, KOTTAYAM DISTRICT. REPRESENTED BY ITS MANAGING PARTNER BERTHALO FERNANDEZ, S/O. FRANCIS A, RESIDING AT EXPRESS ESTATE, FLAT NO. 10F, KALOOR, KOCHI - 682 017., PIN - 686562 BY ADVS. K.J.ABRAHAM NIKHIL JOHN AKHIL SHAJI RESPONDENTS: 1 STATE TAX OFFICER (WC) OFFICE OF THE COMMERCIAL TAX OFFICER (WC), COLLECTORATE P.O, KOTTAYAM DISTRICT, PIN - 686002 2 DEPUTY TAHSILDAR KANAYANNUR TALUK, PARK AVENUE ROAD, ERNAKULAM DISTRICT, PIN - 682011 3 JOINT COMMISSIONER (APPEALS) STATE GST DEPARTMENT, PUBLIC LIBRARY BUILDING, BAKER HILLS, KOTTAYAM DISTRICT., PIN - 686001 4 KERALA VALUE ADDED TAX APPELLATE TRIBUNAL ADDITIONAL BENCH, STATE GST DEPARTMENT, 1ST FLOOR, GST COMPLEX, NEAR NAGAMPADOM BUS STAND, KOTTAYAM DISTRICT, PIN - 686001 OTHER PRESENT: SR GP SMT THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27.06.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 20942 OF 2023 2 Dated this the 27th day of June,
The judgment continues below.
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