Voltas Limited vs. State Of Kerala
Held
The High Court noted that the appellate authority had already considered the stay petition and orders were awaited. It directed that the interim order previously passed by the High Court would continue until the appellate authority issued its orders on the stay petition.
Facts
M/s. Voltas Limited filed a writ petition seeking protection against the encashment of a bank guarantee while their stay petition against a KVAT assessment order was pending before the Kerala Value Added Tax Appellate Tribunal. The Intelligence Officer had initiated steps for the bank guarantee's encashment.
Key Issues
Whether the High Court should continue its interim protection against bank guarantee encashment while the appellate authority's decision on a stay petition is pending.
Sections Cited
Section 47(2) of the KVAT Act, Section 47 of the KVAT
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 18TH DAY OF NOVEMBER 2021 / 27TH KARTHIKA, 1943 WP(C) NO. 21469 OF 2021 PETITIONER: M/S.VOLTAS LIMITED, 39/3608, SHEMA BUILDING, MG ROAD, RAVIPURAM, KOCHI-682 016, ERNAKULAM DISTRICT, REPRESENTED BY ITS HEAD-SHARE SERVICE CENTER-MS. TREESA BETTY FIGARUS. BY ADVS. M.GOPIKRISHNAN NAMBIAR K.JOHN MATHAI JOSON MANAVALAN KURYAN THOMAS PAULOSE C. ABRAHAM RAJA KANNAN S.PARVATHI RESPONDENTS: 1 STATE OF KERALA REPRESENTED BY ITS SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695 001. 2 THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ERNAKULAM, COMMERCIAL TAX COMPLEX, PERUMANOOR P.O., KOCHI, ERNAKULAM DISTRICT-682 015. REPRESENTED BY ITS ASSISTANT SECRETARY. 3 THE INTELLIGENCE OFFICER COMMERCIAL TAXES, SQUAD NO.V, MATTANCHERRY, MINI CIVIL STATION, PERUMBAVOOR, ERNAKULAM DISTRICT-683 543 NOW RE-DESIGNATED AS:- STATE TAX OFFICER, KERALA STATE GST DEPARTMENT, SQUAD NO.V, MATTANCHERRY AT PERUMBAVOOR, ERNAULAM DISTRICT-683 543. 4 BANK OF INDIA SHANMUGHAM ROAD, ERNAKULAM DISTRICT-682 031, REPRESENTED BY ITS BRANCH MANAGER. THIS WRIT PETITION (CIVIL)
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