Sachu.T.Razak vs. The Asst.Commissioner
Held
The High Court directed the Appellate Tribunal (3rd respondent) to consider and pass orders on the petitioner's stay petition within three months. All coercive proceedings against the petitioner were ordered to be kept in abeyance until a decision on the stay petition.
Facts
The petitioner, aggrieved by an assessment order for the year 2017-18, filed an appeal and a stay petition before the Kerala Value Added Tax Appellate Tribunal. Apprehending coercive recovery proceedings before the stay petition could be considered, the petitioner approached the High Court.
Key Issues
Whether coercive recovery proceedings should be stayed pending the consideration of a stay application filed before the appellate authority.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P. FRIDAY, THE 29TH DAY OF APRIL 2022 / 9TH VAISAKHA, 1944 WP(C) NO. 15012 OF 2022 PETITIONER/S: SACHU.T.RAZAK, AGED 36 YEARS, PROPRIETOR, M/S. AMY JEWELLERY DESIGNERS, SAIRA PLAZA, OPP. MODERN BREAD, EDAPPALLY, KOCHI-682024. BY ADVS. S.ANIL KUMAR SABU.C.J APARNA ANIL RESPONDENT/S: 1 THE ASST.COMMISSIONER 1ST CIRCLE, STATE GST DEPARTMENT, KALAMASSERY, AT CIVIL STATION, KAKKANAD, KOCHI-682030. 2 THE DY. COMMISSIONER (APPEALS), STATE GST DEPARTMENT, THEVARA, KOCHI-682015. 3 THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, THEVARA, KOCHI-682015. 4 THE DY. COMMISSIONER OF STATE TAX, STATE GST DEPARTMENT, CIVIL STATION, KAKKANAD, KOCHI-682030. OTHER PRESENT: SMT JASMINE M.M GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29.04.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) No.15012 of 2022 ..2.. JUDGMENT Aggrieved by Ext.P2 order of assessment relating to assessment year 2017-18, petitioner has preferred an appeal before the 3rd respondent, a copy of which is produced as Ext.P3. A petition for stay of proceedings pursuant to the assessment order has also been
The judgment continues below.
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