Mridul Timbers (P) LTD vs. The Assistant Commissioner (Assmt)
Held
The High Court directed the Kerala Value Added Tax Appellate Tribunal to consider and pass orders on the restoration and delay condonation petitions within three months. All recovery proceedings pursuant to the demand notice were ordered to be kept in abeyance until the petitions are decided.
Facts
The petitioner's appeal before the Kerala Value Added Tax Appellate Tribunal was dismissed for default. Almost two years later, the petitioner filed a restoration petition along with a delay condonation petition, claiming a delay of 77 days, while facing a demand notice.
Key Issues
The key issue was whether the Tribunal should be directed to hear the petitioner's restoration and delay condonation petitions, and if interim protection against recovery proceedings should be granted.
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 31ST DAY OF AUGUST 2021 / 9TH BHADRA, 1943 WP(C) NO. 17483 OF 2021 PETITIONER: M/S.MRIDUL TIMBERS (P) LTD VENGINISSERY, PARALAM P.O., THRISSUR-680 001 REPRESENTED BY ITS MANAGING DIRECTOR SHIJI M.R. BY ADVS. P.N.DAMODARAN NAMBOODIRI HRITHWIK D. NAMBOOTHIRI RESPONDENTS: 1 THE ASSISTANT COMMISSIONER (ASSMT) SPECIAL CIRCLE, STATE GST DEPARTMENT, COMMERCIAL TAX COMPLEX, POOTHOLE, THRISSUR-680 004. 2 THE VAT APPELLATE TRIBUNAL DEPT. OF COMMERCIAL TAXES, SALES TAX COMPLEX, ERNAKULAM-682 011. 3 DEPUTY TAHSILDAR THRISSUR TALUK, THRISSUR-680 004. 4 DEPUTY COMMISSIONER STATE GST DEPARTMENT, COMMERCIAL TAX COMPLEX, THRISSUR-680 004. BY Dr.THUSHARA JAMES SR.GOVT. PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 31.08.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Dated
The judgment continues below.
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