Anugraha Hollowbricks vs. The State Tax Officer
Held
The High Court directed the VAT Appellate Tribunal to consider and pass orders on the petitioner's stay petition within three months. It also ordered that all coercive proceedings against the petitioner be kept in abeyance until a decision on the stay petition is taken.
Facts
The petitioner, aggrieved by a penalty order for the assessment year 2016-2017, filed a second appeal and a stay petition before the VAT Appellate Tribunal. Fearing coercive recovery before the stay petition was decided, the petitioner approached the High Court.
Key Issues
Whether coercive recovery proceedings can be initiated against an assessee while their stay application against a penalty 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 THURSDAY, THE 9TH DAY OF DECEMBER 2021 / 18TH AGRAHAYANA, 1943 WP(C) NO. 28269 OF 2021 PETITIONER : M/S.ANUGRAHA HOLLOWBRICKS, KAIPARAMBU, THRISSUR DISTRICT, REP.BY ITS MANAGING PARTNER M.A.ASHRAF BY ADVS. P.N.DAMODARAN NAMBOODIRI HRITHWIK D. NAMBOOTHIRI RESPONDENTS : 1 THE STATE TAX OFFICER, SQUAD NO.III, THRISSUR - 680 004 2 THE JOINT COMMISSIONER (APPEALS), STATE GST DEPARTMENT, THRISSUR - 680 004 3 THE VAT APPELLATE TRIBUNAL, DEPT. OF COMMERCIAL TAXES, SALES TAX COMPLEX, ERNAKULAM - 682 011 BY DR.THUSHARA JAMES, SENIOR GOVT.PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09.12.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 28269 OF 2021 2 BECHU KURIAN THOMAS, J. =-=-=-=-=-=-=-=-=-=-=-=-=-= W.P.(C) No.28269 of 2021 =-=-=-=-=-=-=-=-=-=-=-=-=-= Dated this the 9th day of December, 2021
JUDGMENT Aggrieved by Ext.P1 order of penalty relating to assessment year 2016-2017, petitioner has preferred a second appeal before the 3rd respondent, a copy of which is produced as Ext.P3. A petition for stay of proceedings pursu
The judgment continues below.
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