M/S. Vinayaka Cashew Company vs. The State Tax Officer
Held
The High Court directed the Tribunal to consider and pass orders on the petitioner's stay application within two months. Pending this decision, demands were kept in abeyance on condition that the petitioner remits 10% of the amount due under the assessment order.
Facts
The petitioner challenged an assessment order and its affirmation by the first appellate authority. An appeal and a stay application are pending before the Kerala Value Added Tax Appellate Tribunal, and the petitioner apprehended recovery of the amounts due.
Key Issues
The key legal issue was whether the High Court should intervene to grant an interim stay of recovery while the petitioner's appeal and stay application were pending before the appellate Tribunal.
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 21ST DAY OF JULY 2022 / 30TH ASHADHA, 1944 WP(C) NO. 23230 OF 2022 PETITIONER: M/S. VINAYAKA CASHEW COMPANY AGED 63 YEARS MANGAD, KOLLAM, REPRESENTED BY ITS MANAGING PARTNER, B. MOHANACHANDRAN NAIR, PIN - 691015 BY ADVS. HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA RESPONDENTS: 1 THE STATE TAX OFFICER STATE GST DEPARTMENT, III CIRCLE, KOLLAM. PIN - 691001 2 THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL ADDITIONAL BENCH, SASTHAMANGALAM, THIRUVANANTHAPURAM , REPRESENTED BY ITS SECRETARY, PIN - 691010 OTHER PRESENT: ADV. THUSHARA JAMES (SR GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21.07.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
JUDGMENT The petitioner suffered Ext.P1 order of assessment which was affirmed by the first appellate authority. The petitioner is now before the 2nd respondent Tribunal by filing Ext.P3 appeal along with Ext.P4 stay application. The petitioner apprehends recovery of amounts due under Ext.P1 as affirmed in Ext.P2 order pending consideration of the appeal.
Havi
The judgment continues below.
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