M/S. Kalyan Sarees vs. The Deputy Commissioner
Held
The High Court directed the Tribunal to decide the petitioner's stay petition within two months. It also ordered that any revenue recovery proceedings related to the assessment order shall remain suspended until the Tribunal passes orders on the stay petition.
Facts
The petitioner faced an assessment order under the Kerala Value Added Tax Act, 2003, which was upheld in first appeal. They filed a second appeal and a stay petition before the VAT Appellate Tribunal and feared revenue recovery proceedings before the stay petition was decided.
Key Issues
Whether revenue recovery proceedings should be stayed pending the appellate tribunal's decision on a stay petition, and whether the tribunal should be directed to expedite its decision.
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 19TH DAY OF OCTOBER 2022 / 27TH ASWINA, 1944 WP(C) NO. 29843 OF 2022 PETITIONER: M/S. KALYAN SAREES, ARAYIDATHUPALAM, MAVOOR ROAD, KOZHIKODE – 673 016, REPRESENTED BY ITS MANAGING PARTNER T.S.RAMACHANDRAN BY ADV P.N.DAMODARAN NAMBOODIRI RESPONDENTS: 1 THE DEPUTY COMMISSIONER, SPECIAL CIRCLE-1, STATE GST DEPARTMENT, KOZHIKODE – 673 006. 2 THE JOINT COMMISSIONER (APPEALS) STATE GST DEPARTMENT, NIRMAL ARCADE, ERANJIPALAM. KOZHIKODE – 673 006. 3 THE VAT APPELLATE TRIBUNAL, DEPT. OF COMMERCIAL TAXES, KOZHIKODE – 673 006. ADV. THUSHARA JAMES (SR GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19.10.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 29843 OF 2022 2 JUDGMENT The petitioner suffered Ext.P1 order of assessment under the provisions of the Kerala Value Added Tax Act, 2003. The said order was affirmed in first appeal by Ext.P2 order. The petitioner has filed a further appeal (Ext.P3) before the 3rd respondent Tribunal along with Ext.P4 stay petition. The petitioner apprehends that pending consideration of the stay petition by the Tribunal, th
The judgment continues below.
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