Jyothish K.V 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 two months. It further ordered that all coercive proceedings be kept in abeyance until a decision on the stay petition is rendered.
Facts
The petitioner challenged an assessment order for the year 2015-16, having filed a second appeal and a stay petition before the VAT Appellate Tribunal. Apprehending coercive recovery proceedings before the stay petition could be considered, the petitioner approached the High Court.
Key Issues
The key issue was whether coercive recovery proceedings should be restrained until the appellate authority decided on the petitioner's application for stay of the assessment order.
AI-generated summary — verify with the full judgment below
WP(C) NO. 20092 OF 2021 1 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS FRIDAY, THE 24TH DAY OF SEPTEMBER 2021 / 2ND ASWINA, 1943 WP(C) NO. 20092 OF 2021 PETITIONER: JYOTHISH K.V AGED 39 YEARS PROPRIETOR, M/S FRIENDS GLASS & PLYWOODS, PUTHUR P.O.THRISSUR PIN-680 014 BY ADVS. P.N.DAMODARAN NAMBOODIRI HRITHWIK D. NAMBOOTHIRI RESPONDENTS: 1 THE STATE TAX OFFICER IVTH CIRCLE, STATE GST DEPARTMENT, POOTHOLE, THRISSUR-680 004. 2 THE JOINT COMMISSIONER (APPEALS) STATE GST DEPARTMENT, THRISSUR-680 004. 3 THE VAT APPELLATE TRIBUNAL, DEPARTMENT OF COMMERCIAL TAXES, THEVARA, ERNAKULAM-682 013. 4 THE DEPUTY COMMISSIONER, STATE GST DEPARTMENT, THRISSUR-680 004. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.09.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 20092 OF 2021 2 BECHU KURIAN THOMAS, J ................................................ W.P.(C) No.20092 of 2021 …........................................ Dated this the 24TH day of September, 2021 JUDGMENT Aggrieved by Ext.P1 order of assessment relating to assessment year 2015-16, petitioner has preferred a second appeal
The judgment continues below.
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