Albi K. vs. The Deputy Commissioner

WP(C)/19639/2022HC KeralaGSTCNR KLHC01040307202220 June 2022Bench: HONOURABLE MR. JUSTICE GOPINATH P.3 pages

For Petitioner: HARISANKAR V. MENON, MEERA V.MENON

AI SummaryAllowed

Held

The High Court directed the Kerala Value Added Tax Appellate Tribunal to consider and pass orders on the petitioner's stay petition within three months. It further ordered that any demand pursuant to the assessment order be kept in abeyance until a decision is taken on the stay petition.

Facts

The petitioner, aggrieved by an assessment order and a first appellate order, filed a second appeal and a stay petition before the Kerala Value Added Tax Appellate Tribunal. Fearing coercive proceedings before the stay petition could be heard, the petitioner approached the High Court.

Key Issues

The key issue was whether coercive recovery proceedings should be stayed or kept in abeyance while a stay petition against an assessment order was pending before the appellate tribunal.

Sections Cited

None (VAT matter)

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

W.P.(C)No.19639/2022 1 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. MONDAY, THE 20TH DAY OF JUNE 2022 / 30TH JYAISHTA, 1944 WP(C) NO. 19639 OF 2022 PETITIONER: ALBI K. AGED 61 YEARS PROPRIETOR, MS/VARIETY MARBLES, KATTAKKADA, THIRUVANANTHAPURAM - 695572. BY ADVS. HARISANKAR V. MENON MEERA V.MENON RESPONDENTS: 1 THE DEPUTY COMMISSIONER STATE GST DEPARTMENT, SPL. CIRCLE, THIRUVANANTHAPURAM - 695002. 2 THE ASSISTANT SECRETARY KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ADDL. BENCH, SASTHAMANGALAM, THIRUVANANTHAPURAM - 695010. DR. THUSHARA JAMES – SR.G.P. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20.06.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C)No.19639/2022 2

JUDGMENT Aggrieved by Ext.P2 order, the petitioner has preferred Ext.P3 second appeal before the Kerala Value Added Tax Appeallate Tribunal, a copy of which is produced as Ext.P3. A petition for stay of proceedings pursuant to the assessment order has also been filed as Ext.P4. Petitioner apprehends coercive proceedings before the petition for stay is considered. Hence this writ petition.

Having considered the submissions of the counsel

The judgment continues below.

Read the full judgment

A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.

Create a free account Sign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.