M/S. Thottathil Traders vs. The State Tax Officer
Held
The High Court directed the Appellate Tribunal to consider and pass orders on the petitioner's stay petition within three months. It further ordered that all coercive proceedings initiated against the petitioner be kept in abeyance until the Tribunal decides the stay petition.
Facts
The petitioner challenged an assessment order for the year 2016-17 under the KVAT Act by filing an appeal and a stay petition before the Kerala Value Added Tax Appellate Tribunal. Apprehending coercive recovery proceedings while the stay petition was pending, the petitioner approached the High Court.
Key Issues
Whether coercive recovery proceedings should be kept in abeyance when an assessee's stay application against an assessment order is 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 BECHU KURIAN THOMAS WEDNESDAY, THE 25TH DAY OF MAY 2022 / 4TH JYAISHTA, 1944 WP(C) NO. 16901 OF 2022 PETITIONER: M/S. THOTTATHIL TRADERS THOTTATHIL TOWERS, MARKET ROAD, ERNAKULAM, REPRESENTED BY DON JOSE THOTTATHIL, PARTNER. BY ADV JOSE JOSEPH RESPONDENTS: 1 THE STATE TAX OFFICER FIRST CIRCLE, GST COMPLEX, THEVARA, ERNAKULAM - 682 015. 2 THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL ERNAKULAM REPRESENTED BY ITS SECRETARY, G S T COMPLEX, THEVARA, ERNAKULAM - 682 015. 3 THE DEPUTY COMMISSIONER OF STATE TAX S G S T DEPARTMENT, CIVIL STATION, KAKKANAD, ERNAKULAM, KOCHI - 682 030. SR.GP DR.THUSHARA JAMES, SR. GOVT. PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25.05.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.16901/22 BECHU KURIAN THOMAS, J. ----------------------------------- W.P.(C) No.16901 of 2022 ----------------------------------- Dated th
The judgment continues below.
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