M/S. Manjilas Food Tech PVT LTD. vs. The State Tax Officer
Held
The High Court directed the appellate authority to consider and pass orders on the petitioner's delay condonation and stay petitions within three months. All coercive proceedings pursuant to the demand notices were ordered to be kept in abeyance until the appellate authority rendered its decision.
Facts
The petitioner challenged assessment orders for the year 2015-16 under the Kerala Value Added Tax Act, 2003 and the Central Sales Tax Act, 1956. They filed appeals along with petitions for condonation of delay and stay, but subsequently received demand notices, apprehending coercive recovery before their stay applications were decided.
Key Issues
The key issue was whether coercive recovery proceedings should be stayed when appeals, along with delay condonation and stay petitions, were pending 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 BECHU KURIAN THOMAS TUESDAY, THE 5TH DAY OF OCTOBER 2021 / 13TH ASWINA, 1943 WP(C) NO. 21084 OF 2021 PETITIONER: M/S. MANJILAS FOOD TECH PVT LTD., SASTRI ROAD, NALLIKUNNU, THRISSUR 680 005, REPRESENTED BY ITS DIRECTOR SAJEEVN MANJILA. BY ADVS. SANTHOSH P.ABRAHAM S.K.DEVI RESPONDENTS: 1 THE STATE TAX OFFICER STATE GST DEPARTMENT KERALA, CHAVAKKAD, THRISSUR DISTRICT 680 506. 2 THE JOINT COMMISSIONER (APPELALS), STATE GOODS AND SERVICE TAX DEPARTMENT KERALA, STATE TAX COMPLEX, POOTHOLE, THRISSUR 680 003. 3 THE DEPUTY COMMISSIONER OF STATE TAX, SGST DEPARTMENT, KERALA, STATE TAX COMPLEX, POOTHOLE, THRISSUR 680 003. DR. THUSHARA JAMES -SENIOR GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05.10.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
BECHU KURIAN THOMAS, J ------------------------------- -------------------------------- Dated this the 5th day of October, 2021 JUDGMENT Aggrieved by Ext.P1 order of assessment relating to assessment year 2015-16 under the Kerala Value Added Tax Act, 2003 and Ext.P2 asse
The judgment continues below.
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