Fazal.H.S. vs. State Tax Officer
Held
The High Court directed that all further proceedings for recovery of any amount due under the assessment orders shall remain suspended until the appellate authority passes final orders on the petitioner's pending appeals.
Facts
The petitioner received assessment orders under the KVAT Act, 2003 for the assessment years 2013-2014 and 2014-2015. While appeals against these orders were filed, heard, and awaiting final decision, the petitioner was served with notices under the Revenue Recovery Act to recover the assessed amounts.
Key Issues
The key legal issue was whether revenue recovery proceedings should be stayed when appeals against the underlying assessment orders are pending and awaiting a final decision from the appellate authority.
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 23RD DAY OF NOVEMBER 2022 / 2ND AGRAHAYANA, 1944 WP(C) NO. 37310 OF 2022 PETITIONER: FAZAL.H.S. AGED 59 YEARS PROPRIETOR M/S. AISWARYA TEXTILES &READYMADE, MUNDAKAYAM KOTTAYAM , PIN - 686513 BY ADVS. HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA RESPONDENTS: 1 STATE TAX OFFICER STATE GST DEPARTMENT, PONKUNNAM, KOTTAYAM , PIN - 686506 2 THE JOINT COMMISSIONER (APPEALS) STATE GST DEPARTMENT. PUBLIC LIABARARY BUILDINGS, KOTTAYAM , PIN - 686001 3 THE DEPUTY TAHSILDAR (RR) TALUK OFFICE, KOTHAMANGALAM, ERNAKULAM , PIN - 686692 0 ADV. THUSHARA JAMES (Sr GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23.11.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P. (C) No. 37310 of 2022 ..2.. JUDGMENT Dated this the 23rd day of November, 2022 The petitioner suffered Exts. P1 and P2 orders of assessment under the provisions of the KVAT Act, 2003 for the assessment years 2013-2014 and 2014-2015. The petitioner filed Exts.P3 and P4 appeals challenging Exts. P1 and P2 orders of assessment. The learned counsel appearing for the petitioner submits that the ap
The judgment continues below.
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