M/S Poabs Organic Products vs. The State Tax Officer
Held
The High Court directed the respondents to defer any coercive recovery proceedings against the petitioner until the Kerala Value Added Tax Appellate Tribunal considers and passes orders on the pending stay petition within a period of three months.
Facts
An assessee under the KVAT Act challenged an assessment order and a 1st appellate authority order. The petitioner filed a second appeal and a stay petition before the Kerala Value Added Tax Appellate Tribunal, but coercive recovery proceedings were initiated by the respondents.
Key Issues
Whether coercive recovery proceedings should be deferred pending the disposal of a statutory appeal and stay petition before the Appellate Tribunal, and whether the Tribunal should be directed to expeditiously dispose of the stay petition.
Sections Cited
None
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE N.NAGARESH FRIDAY, THE 17TH DAY OF JUNE 2022 / 27TH JYAISHTA, 1944 WP(C) NO. 19640 OF 2022 PETITIONER: M/S POABS ORGANIC PRODUCTS, NELLIYAMPATHY, PALAKKAD - 678508, REPRESENTED BY ITS MANAGING DIRECTOR SRI. K.A. ABRAHAM. BY ADVS. HARISANKAR V. MENON MEERA V.MENON(M-206) SREEJITH R.NAIR K.KRISHNA RESPONDENTS: 1 THE STATE TAX OFFICER, STATE GST DEPARTMENT, CHITTUR – 678101. 2 THE ASSISTANT SECRETARY, KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, KOZHIKODE – 673001. 3 THE DEPUTY COMMISSIONER, STATE GST DEPARTMENT, CHITTUR – 678101. SMT.M.M. JASMINE, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17.06.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C)No.19640/2022 2 JUDGMENT Dated this the 17th day of June, 2022 The petitioner, an assessee under the KVAT Act, has approached this Court seeking to direct the 2nd respondent to dispose of Ext.P3 appeal and Ext.P4 stay petition by issuing a writ of Mandamus.
The petitioner states that in respect of the assessment year 2011-2012, the respondents have passed Ext.P1 order. The petitioner has
The judgment continues below.
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