K.C. Balakrishnan vs. The State Tax Officer
Held
The High Court directed the Appellate Tribunal to consider and pass orders on the petitioner's stay application within three months. All coercive proceedings against the petitioner were ordered to be kept in abeyance until a decision was taken on the stay application.
Facts
The petitioner, an assessee under the Kerala Value Added Tax Act, 2003, challenged an assessment order for the year 2013-14. After his first appeal was rejected, he filed a second appeal and a stay application before the Appellate Tribunal, apprehending coercive recovery proceedings before the stay application was considered.
Key Issues
Whether coercive recovery proceedings should be stayed until the Appellate Tribunal decides the petitioner's application for stay against the assessment order.
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 MONDAY, THE 4TH DAY OF OCTOBER 2021 / 12TH ASWINA, 1943 WP(C) NO. 20882 OF 2021 PETITIONER K.C. BALAKRISHNAN AGED 66 YEARS PROPRIETOR, M/S.BALAKRISHNA JEWELLERY, G.B.ROAD, PALAKKAD. BY ADVS.HARISANKAR V. MENON MEERA V.MENON RESPONDENTS: 1 THE STATE TAX OFFICER STATE GST DEPARTMENT, 1ST CIRCLE, PALAKKAD - 678 001. 2 THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL ADDITIONAL BENCH, CHEROOTTY ROAD, KOZHIKODE - 673 032, REPRESENTED BY ITS SECRETARY. 3 THE DEPUTY COMMISSIONER OF STATE TAX SGST DEPARTMENT, PALAKKAD - 678 001. SR.GP.DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04.10.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 20882 OF 2021 2 BECHU KURIAN THOMAS, J =========================== W.P.(C) No.20882 of 2021 --------------------------------- Dated this the 4th day of October, 2021 JUDGMENT Petitioner is an assessee under the provisions of the Kerala Value Added Tax Act, 2003. Aggrieved by Ext.P1 assessment order, relating to assessment year 2013-2014, petitioner has preferred an appeal before
The judgment continues below.
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