Chelakkara Granites vs. State Of Kerala
Held
The High Court quashed the recovery proceedings for the penalty amount, directing that any such steps be kept in abeyance. Recovery can only be initiated if the Appellate Tribunal allows the State's appeal against the order setting aside the penalty.
Facts
The petitioner challenged recovery proceedings initiated for a penalty order (Ext.P2) which had been set aside by the first appellate authority (Ext.P3). The State's appeal against Ext.P3 and the petitioner's cross-objection are currently pending before the Kerala Value Added Tax Appellate Tribunal.
Key Issues
Whether recovery proceedings for a penalty order are sustainable when the said order has been set aside by the first appellate authority, despite a pending second appeal before the Appellate Tribunal.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. MONDAY, THE 9TH DAY OF JANUARY 2023 / 19TH POUSHA, 1944 WP(C) NO. 125 OF 2023 PETITIONER: M/S.CHELAKKARA GRANITES, KANNIMANAGALAM BUILDING, OORAMANA P.O., MUVATTUPUZHA, ERNAKULAM-686 663, REPRESENTED BY ITS MANAGING PARTNER, MR. K.R. VISHWANATHAN. BY ADVS. ANJU DAVIS K. SANDEEP GOPALAKRISHNAN RESPONDENTS: 1 STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM – 695 001. 2 KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, SGST COMPLEX, PERUMANOOR PO, ERNAKULAM, KERALA - 682015 REPRESENTED BY SECRETARY TO TRIBUNAL 3 THE DEPUTY COMMISSIONER (APPEALS) STATE GST DEPARTMENT, POOTHOLE, THRISSUR – 680 004. 4 THE DEPUTY COMMISSIONER (RECOVERY), STATE GOODS AND SERVICES TAX DEPT, MUVATTUPUZHA, KERALA – 686 669. BY ADV. THUSHARA JAMES - SR. GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09.01.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 125 OF 2023 2 JUDGMENT The petitioner has approached this Court being aggrieved by the fact that steps are being taken to recover an amount of p
The judgment continues below.
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