M. Razeena vs. The Deputy Tahsildar
Held
The High Court directed the Appellate Tribunal to first decide the delay condonation petition, and if condoned, then dispose of the stay petition within two months. Coercive recovery steps were ordered to be kept in abeyance until the disposal of the delay and stay petitions.
Facts
The petitioner faced coercive recovery proceedings based on notices issued by the Deputy Tahsildar. They had filed a second appeal, along with petitions for condonation of delay and stay of recovery, before the Kerala Value Added Tax Appellate Tribunal. The petitioner sought a High Court direction for the Tribunal to expeditiously dispose of these pending petitions.
Key Issues
The key issue was whether the High Court should direct the Appellate Tribunal to expedite the disposal of the petitioner's pending delay condonation and stay applications filed in a second appeal, and grant interim protection from recovery proceedings.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI FRIDAY, THE 17TH DAY OF MARCH 2023 / 26TH PHALGUNA, 1944 WP(C) NO. 9397 OF 2023 PETITIONER: 1 M. RAZEENA AGED 56 YEARS ANCHALKUTTICKAL HOUSE, PONKUNNAM, P.O, KOTTAYAM, PIN - 686506 BY ADVS. AJI V.DEV ALAN PRIYADARSHI DEV S.SAJEEVAN RESPONDENTS: 1 THE DEPUTY TAHSILDAR REVENUE RECOVERY, KACHERY ROAD, OPPOSITE GOVERNMENT MODEL H.S.S, CHANGANASSERY, KERALA, PIN - 686101 2 THE TAHSILDAR, KACHERY ROAD, OPPOSITE GOVERNMENT MODEL H.S.S, CHANGANASSERY, KERALA, PIN - 686101 3 THE ASSISTANT COMMISSIONER OF STATE TAX, TAX PAYER SERVICES CIRCLE, KOTTAYAM EAST, STATE GST DEPARTMENT, GST COMPLEX, NAGAMPADOM, KOTTAYAM, KERALA (FORMERLY ASST: COMMISSIONER/ STATE TAX OFFICER/COMMERCIAL TAX OFFICER, ETTUMANOOR), PIN - 686001 4 THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, STATE TAX COMPLEX, NAGAMPADAM, KOTTAYAM, PIN - 686001 REPRESENTED BY ITS SECRETARY DR. THUSHARA JAMES. SR. GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17.03.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.9397 of 2023 2 T.R. RAVI, J. ------------------------------------ W.P.(C.) No.9397 of
The judgment continues below.
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