BharatTaxGST

Njavallil Latex PVT. LTD. vs. The Assistant Commissioner, Mattancherry

WP(C)/16753/2021HC KeralaGSTCNR KLHC01044164202113 August 2021Bench: HONOURABLE MR. JUSTICE DEVAN RAMACHANDRAN4 pages
AI SummaryAllowed

Held

The High Court directed the Tribunal to dispose of the petitioner's stay petitions within two months. It also ordered the Assistant Commissioner to defer all recovery actions until the Tribunal's order on the stay petitions is communicated to the petitioner.

Facts

The petitioner filed appeals and stay petitions before the Kerala Value Added Tax Appellate Tribunal against assessment orders for 2015-16 and 2016-17. Despite these pending applications, the Assistant Commissioner initiated recovery proceedings based on the assessment orders.

Key Issues

Whether recovery proceedings can be initiated by tax authorities when stay petitions against assessment orders are pending before the appellate tribunal.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DEVAN RAMACHANDRAN FRIDAY, THE 13TH DAY OF AUGUST 2021 / 22ND SRAVANA, 1943 WP(C) NO. 16753 OF 2021 PETITIONER: NJAVALLIL LATEX PVT. LTD., 32/1764, CIVIL LANE ROAD, PALARIVATTOM, KOCHI 25, REPRESENTED BY ITS MANAGING DIRECTOR, ANTONY KURIAN. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE (PRODUCE), STATE GST DEPARTMENT, MATTANCHERRY-682 002 2 THE SECRETARY, KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, SALES TAX COMPLEX, THEVARA, ERNAKULAM, KOCHI-682 015 SR G.P – SMT.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.08.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 16753 OF 2021 2

JUDGMENT The petitioner has approached this Court alleging that, in spite of the fact they have preferred Exts.P3 and P3(a) appeals and Exts.P4 and P4(a) stay petitions before the second respondent - Kerala Value Added Tax Appellate Tribunal (for short 'the Tribunal'), the first respondent is now taking hasty steps for recovery, based on Exts.P1 and P1(a) assessment.

2.

The learned Senior Government Pleader, Smt.Thushara James

The judgment continues below.

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Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.