Nippon Infra Projects PVT. LTD. vs. The State Tax Officer (Works Contract)
Held
The High Court directed the appellate authority (2nd respondent) to decide the petitioners' stay petitions within two months. It further ordered that all recovery proceedings against the petitioners be kept in abeyance until the stay petitions are disposed of.
Facts
Petitioners, registered under the Kerala Value Added Tax Act 2003, filed appeals and stay petitions against assessment orders. Despite the pendency of these appeals and stay petitions, the first respondent initiated coercive recovery proceedings against them.
Key Issues
The primary issue was whether coercive recovery proceedings could be initiated against taxpayers while their statutory appeals and stay petitions against assessment orders were pending before the appellate authority.
AI-generated summary — verify with the full judgment below
Heard together (2 matters)
Read from the judgment's own cause title. This page is filed under one of them.
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.M.BADAR WP(C).No.9018 OF 2021(B) PETITIONER/S: M/S.NIPPON INFRA PROJECTS PVT. LTD., X/314 M, NIPPON TOYOTA, NH 47 BYPASS, NETTOOR P.O., ERNAKULAM, REPRESENTED BY ITS DIRECTOR GEORGE E.GEORGE. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SHRI.RAHUL A. SMT.APARNA ANIL RESPONDENT/S: 1 THE STATE TAX OFFICER (WORKS CONTRACT) STATE GST DEPARTMENT, CLAS TOWER, OLD RAILWAY STATION ROAD, KOCHI - 682 018. 2 THE JOINT COMMISSIONER (APPEALS) STATE GST DEPARTMENT, THEVARA, KOCHI - 682 015. SMT. THUSHARA JAMES, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08.04.2021, ALONG WITH WP(C).9026/2021(C), THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).Nos.9018 & 9026 of 2021 2 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.M.BADAR WP(C).No.9026 OF 2021(C) PETITIONER/S: VASANTH VARGHESE AGED 41 YEARS (EX-DIRECTOR,AQUATHERMOCARE COOLING TECHNOLOGIES PRIVATE LIMITED,WILLINDOIN ISLAND,KOCHI, PIN-682003,),NO.89.,FRIENDS COLONY,VETTIKKATTU
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