Varsha Fresh Meat Products PVT. LTD. vs. State Tax Officer
Held
The High Court directed the appellate authority to consider and pass orders on the petitioner's stay petitions within two months. It further ordered that all coercive proceedings against the petitioner related to the assessment orders shall be kept in abeyance until a decision is taken on the stay petitions.
Facts
The petitioner received assessment orders under the Kerala Value Added Tax Act, 2003 and Central Sales Tax Act, 1956 for multiple assessment years. They filed appeals along with stay petitions before the appellate authority and apprehended coercive recovery proceedings pending a decision on these stay petitions.
Key Issues
Whether coercive recovery proceedings should be stayed pending the appellate authority's decision on stay petitions filed against assessment orders under the KVAT and CST Acts.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. WEDNESDAY, THE 21ST DAY OF DECEMBER 2022 / 30TH AGRAHAYANA, 1944 WP(C) NO. 41629 OF 2022 PETITIONER/S: VARSHA FRESH MEAT PRODUCTS PVT. LTD. VARSHA FRESH MEAT PRODUCTS PVT. LTD., FIRST FLOOR, THATHA SHOPPING COMPLEX, MG ROAD, THRISSUR. REPRESENTED BY ITS MANAGER MR. ALAIRAJ., PIN - 680001 BY ADVS. S.ANIL KUMAR (TRIVANDRUM) RAHUL A. SABU C.J M.RAJAGOPAL APARNA ANIL S.SHAINA KIROSH RAJAN PONNAMBIL RESPONDENT/S: 1 STATE TAX OFFICER STATE GST DEPARTMENT, 3RD CIRCLE, POOTHOLE, THRISSUR., PIN - 680004 2 THE JOINT COMMISSIONER OF STATE TAX (APPEALS) STATE GST DEPARTMENT, POOTHOLE, THRISSUR., PIN - 680004 ADV. SONY K B (GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21.12.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 41629 OF 2022 2 JUDGMENT
Petitioner suffered Exts.P1 to P1(d) orders of assessment for the assessment years 2013-14, 2015-16, 2016-17 and 2017-
In all the years, except the assessment year 2015-16, the assessments have been completed under the provisions of the Kerala Value Added Tax Act, 2003. In respect of the assessment ye
The judgment continues below.
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