K. Rajan vs. State Tax Officer
Held
The High Court directed the Appellate Tribunal to consider and pass orders on the petitioner's applications for condonation of delay and stay within two months, after affording an opportunity of being heard. It also suspended recovery proceedings under the assessment order until the Tribunal decides on these applications.
Facts
The petitioner faced an assessment order under the Kerala Value Added Tax Act, 2003, which was confirmed in the first appeal. He subsequently filed a second appeal before the Appellate Tribunal along with applications for condonation of delay and stay, apprehending recovery proceedings while these applications were pending.
Key Issues
The key issue was whether recovery proceedings should be suspended while the Appellate Tribunal considers applications for condonation of delay and stay in a second appeal against an assessment order.
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 21ST DAY OF NOVEMBER 2022 / 30TH KARTHIKA, 1944 WP(C) NO. 37059 OF 2022 PETITIONER: 1 K. RAJAN AGED 66 YEARS PROPRIETOR, M/S. DHANYA SAW MILLS, MALAYAM, NEDUMANGAD, THIRUVANAMTHAPURAM, PIN - 695571 BY ADVS. HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA RESPONDENT
S : 1 STATE TAX OFFICER STATE GST DEPARTMENT, SPECIAL CIRCLE NEDUMANGAD,THIRUVANANTHAPURAM, PIN - 695541 2 THE JOINT COMMISSIONER (APPEALS) STATE GST DEPARTMENT, TAXES TOWER, THIRUVANANTHAPURAM, PIN - 695002 3 THE ASST. SECRETARY KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ADDL. BENCH, SASTHAMANGALAM, THIRUVANANTHAPURAM , PIN - 695010 ADV. THUSHARA JAMES, SR. GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21.11.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.37059 of 2022 2 JUDGMENT Dated this the 21st day of November, 2022 The petitioner suffered Ext.P1 order of assessment under the provisions of the Kerala Value Added Tax Act, 2003 for the assessment year 2015-
The first appeal filed by the petitioner before the 2nd respondent was rejected by Ext.P2 order.
The judgment continues below.
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