M/S. Star Enterprises vs. The State Tax Officer- Iv
Held
The High Court directed the Kerala Value Added Tax Appellate Tribunal to consider and pass orders on the petitioner's stay petitions within three months. It further ordered that all coercive proceedings be kept in abeyance until a decision is taken on the stay petitions.
Facts
The petitioner challenged assessment orders for the years 2011-12 and 2012-13 by filing second appeals and stay petitions before the Kerala Value Added Tax Appellate Tribunal. Apprehending coercive recovery proceedings before the stay petitions were decided, the petitioner approached the High Court.
Key Issues
Whether coercive recovery proceedings should be stayed when an assessee has filed second appeals and stay petitions before the appellate tribunal, which are yet to be decided.
Sections Cited
No CGST/SGST Act sections or Rules were discussed.
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 FRIDAY, THE 28TH DAY OF JANUARY 2022 / 8TH MAGHA, 1943 WP(C) NO. 3002 OF 2022 PETITIONER: M/S. STAR ENTERPRISES, MARKET ROAD, ALUVA REPRESENTED BY ITS MANAGING PARTNER, GOLVIN JOSE. BY ADV P.R.AJITHKUMAR RESPONDENTS: 1 THE STATE TAX OFFICER- IV, STATE GST DEPARTMENT, ALUVA 683 101. 2 KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ERNAKULAM REPRESENTED BY THE ASSISTANT SECRETARY 682 015. 3 THE DEPUTY TAHSILDAR, ALUVA TALUK, ALUVA 683 101. OTHER PRESENT: SMT.M.M.JASMIN-GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28.01.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 3002 OF 2022 BECHU KURIAN THOMAS, J. ----------------------------------------- W.P.(C) No.3002 of 2022 ---------------------------------------- Dated this the 28th day of January, 2022 JUDGMENT Aggrieved by Ext.P1 and Ext.P2 orders of assessment relating to assessment years 2011-12 and 2012-13, petitioner has preferred second appeals before the 2nd respondent, a copies of which are produced as Ext.P4 and Ext.P5. Petitions for stay of proceedings pursuant to the assessment orders have
The judgment continues below.
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