Modern Construction Company PVT.LTD vs. The State Tax Officer-1 (Works Contract)
Held
The High Court directed the 2nd respondent (Joint Commissioner (Appeals)) to consider and pass orders on the stay petitions within three months. Until a decision is taken on the stay petitions, all coercive proceedings against the petitioner were ordered to be kept in abeyance.
Facts
The petitioner challenged assessment orders for the years 2014-15 and 2015-16 issued under the KVAT Act by filing appeals and stay petitions before the appellate authority. Fearing coercive recovery proceedings before the stay petitions were considered, the petitioner approached the High Court.
Key Issues
The key issue was whether coercive recovery proceedings should be stayed pending the appellate authority's decision on stay petitions filed against assessment orders under the KVAT Act.
AI-generated summary — verify with the full judgment below
Heard together (2 matters)
Read from the judgment's own cause title. This page is filed under one of them.
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS THURSDAY, THE 24TH DAY OF MARCH 2022 / 3RD CHAITHRA, 1944 WP(C) NO. 10061 OF 2022 PETITIONER/S: MODERN CONSTRUCTION COMPANY PVT.LTD (TC.11/397, LILLY COTTAGE, EAST CLIFF LANE, DEWASWOM BOARD LANE, NANTHANCODE, THIRUVANANTHAPURAM-695003), 54 H.K.HOUSE, ASHRAM ROAD, NAVRANGPURA, AHMEDABAD, PIN-380009, REPRESENTED BY ITS EXECUTIVE DIRECTOR SRI.SAUMIL A.PATEL. BY ADVS. S.ANIL KUMAR (TRIVANDRUM) SABU C.J RAHUL A. APARNA ANIL RESPONDENT/S: 1 THE STATE TAX OFFICER-1 (WORKS CONTRACT) STATE GST DEPARTMENT, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM, PIN-695002. 2 THE JOINT COMMISSIONER (APPEALS) STATE GST DEPARTMENT, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM-695002. 3 THE DEPUTY COMMISSIONER OF STATE TAX(WORKS CONTRACT), STATE GST DEPARTMENT, 2ND FLOOR, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM-695002. 4 THE DISTRICT COLLECTOR KUDAPPANAKKUNNU, THIRUVANANTHAPURAM-695043. OTHER PRESENT: SR.G.P. TUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.03.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
BECHU KURIAN THOMAS, J. ----------------------------------------- W
The judgment continues below.
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