Abb INDIA Limited vs. State Of Kerala
Held
The High Court directed the KVAT Appellate Tribunal to consider and pass orders on the petitioner's stay petition within two months. All coercive proceedings against the petitioner were ordered to be kept in abeyance until a decision was taken on the stay petition.
Facts
The petitioner, aggrieved by an assessment order for the year 2014-2015, filed a second appeal and a stay petition before the KVAT Appellate Tribunal. Fearing coercive proceedings before the stay petition could be heard, the petitioner approached the High Court.
Key Issues
The key legal issue was whether coercive proceedings could be initiated against the petitioner before their application for stay of the assessment order was decided by 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. MONDAY, THE 6TH DAY OF JUNE 2022 / 16TH JYAISHTA, 1944 WP(C) NO. 18227 OF 2022 PETITIONER: M/S.ABB INDIA LIMITED 6TH FLOOR, NEAR SEZ, SEAPORT AIRPORT ROAD, KAKKANAD, KOCHI- 682030, REPRESENTED BY IT'S COUNTRY TAX MANAGER MR. JAYANATA KUMAR CHATTERJEE. BY ADV. LATHA K. RESPONDENTS: 1 STATE OF KERALA REPRESENTED BY CHIEF SECRETARY TO THE GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM, 695001. 2 THE ASSISTANT COMMISSIONER (WC & LT) O/O. THE DEPUTY COMMISSIONER, COMMERCIAL TAXES DEPT, CLASS TOWER, 2ND FLOOR, OLD RAILWAY STATION ROAD, ERNAKULAM- 682019. 3 THE SECRETARY, KVAT APPELLATE TRIBUNAL, ERNAKULAM 682019. 4 THE DEPUTY COMMISSIONER OF STATE TAX, GST DEPARTMENT OF KERALA, CIVIL STATION, KAKKANAD, ERNAKULAM- 682030. BY SMT. JASMIN M. M.(GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06.06.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) NO.18227 OF 2022 2 GOPINATH P., J. = = = = = = = = = = = = = = = = = W.P.(C) No.18227 of 2022 = = = = = = = = = = = = = = = = = = Dated this the 06th day of June, 2022 JUDGMENT Aggrieved by E
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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.