Klima Engineers vs. State Tax Officer
Held
The Court directed that if the petitioner remits 20% of the demanded amount (Rs. 6,02,513/-) within one month, the recovery proceedings would be kept in abeyance. This abeyance would continue until the Sales Tax Appellate Tribunal decides the pending appeal.
Facts
Klima Engineers challenged recovery proceedings initiated by the State Tax Officer for demands arising from an assessment order, which was modified in a first appeal. The petitioner's appeal and stay petition against these demands were pending before the Sales Tax Appellate Tribunal.
Key Issues
Whether recovery proceedings can be initiated and continued while an appeal and stay petition against the demand are pending before the appellate tribunal, and under what conditions such recovery should be stayed.
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 4TH DAY OF JULY 2022 / 13TH ASHADHA, 1944 WP(C) NO. 21777 OF 2022 PETITIONER/S: KLIMA ENGINEERS, AGED 38 YEARS,MARATHAKKARA, THRISSUR - 680 320 HAVING ITS OFFICE AT,41/3920, FLAT NO 1414, HOYSALA NESTOR, NEAR CIVIL STATION, KAKKANAD, ERNAKULAM - 682 030 REPRESENTED BY ITS MANAGING PARTNER NIRMAL MARTIN, S/O K.C. TRUMAN, AGED 38, RESIDING AT KINATTINGAL, FLAT NO 20C, MATHER GREEN HILL, KUNNUMPURAM, KAKKANAD, ERNAKULAM DISTRICT,PIN - 682030 BY ADV K.M.FIROZ RESPONDENT/S: 1 STATE TAX OFFICER, (STATE GOODS AND SERVICES TAX DEPARTMENT), 4TH CIRCLE, THRISSUR, PIN - 680003 2 DEPUTY COMMISSIONER (APPEALS), (STATE GOODS AND SERVICES TAX DEPARTMENT) KOZHIKODE , PIN - 673006 3 DEPUTY COMMISSIONER OF STATE TAX-3, DEPARTMENT OF SGST DEPARTMENT, STATE TAX COMPLEX, POOTHOLE,THRISSUR, PIN - 680004 4 KERALA VALUE ADDED TAX APPELLATE TRIBUNAL TAX COMPLEX, P.O PERUMANOOR, ERANAKULAM, KOCHI- 682015.REPRESENTED BY ITS SECRETARY. 5 STATE BANK OF INDIA, KALLUPRAKKAL CENTRE, UNICHIRA, KOCHI, ERNAKULAM – 682024,REPRESENTED BY ITS MANAGER ADV. A KUMAR (SC), DR. THUSHARA JAMES (SR GP) THIS WRIT PE
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