M/S. Shadow Designers vs. The Deputy Commissioner (Works Contract)
Held
The High Court directed the Appellate Tribunal to decide the petitioner's delay condonation and stay applications within two months. It also stayed all revenue recovery proceedings, including the bank attachment, until the Tribunal passes its orders.
Facts
The petitioner challenged a KVAT assessment order for 2016-17, which was affirmed by the first appellate authority. They filed a delayed appeal with stay application before the Appellate Tribunal, but revenue recovery proceedings, including a bank attachment, were initiated while the appeal was pending.
Key Issues
Whether revenue recovery proceedings can continue while a delayed appeal and stay application are pending before the Appellate Tribunal, and if interim protection against such recovery should be granted.
Sections Cited
None mentioned
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. THURSDAY, THE 13TH DAY OF OCTOBER 2022 / 21ST ASWINA, 1944 WP(C) NO. 32334 OF 2022 PETITIONER: 1 M/S. SHADOW DESIGNERS EKKARAKUDIYIL BUILDING, KOTHAMANGALAM,ERNAKULAM-PIN – 686666 REPRESENTED BY ITS PARTNER K.A. NADIRSHA, AGED 59 YEARS BY ADVS. HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA RESPONDENTS: 1 THE DEPUTY COMMISSIONER (WORKS CONTRACT) OFFICE OF THE JOINT COMMISSIONER, STATE GST DEPARTMENT, MATTANCHERRY. ERNAKULAM, KOCHI, PIN - 682002 2 THE JOINT COMMISSIONER (APPEALS) STATE GST DEPARTMENT, GST COMPLEX. THEVERA, ERNAKULAM, KOCHI, PIN - 682013 3 KERALA VALUE ADDED TAX APPELLATE TRIBUNAL GST COMPLEX, THEVERA, ERNAKULAM, KOCHI, PIN - 682013 REPRESENTED BY ITS SECRETARY. 4 THE DEPUTY COMMISSIONER STATE GST DEPARTMENT- KERALA, MUVATTUPUZHA, ERNAKULAM DISTRICT, PIN - 686669 5 THE BRANCH MANAGER FEDERAL BANK LTD,. KALOOR BRANCH, ERNAKULAM, KOCHI, PIN - 682017 BY ADV. THUSHARA JSAMES, SR. GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.10.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC NO.32334 OF 2022 2 JUDGMENT Dated this the 13th day
The judgment continues below.
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