Medlace Disposables vs. The Deputy Commissioner Of State Tax
Held
The High Court directed the appellate authority to decide the petitioner's stay petition within six weeks after hearing them. Until the stay petition is disposed of, the revenue recovery proceedings initiated against the petitioner are to be kept in abeyance.
Facts
Medlace Disposables challenged assessment orders issued under the Kerala Value Added Tax Act by filing an appeal and a stay petition. While the stay petition was pending, a revenue recovery notice was issued, prompting the petitioner to seek an interim stay on recovery proceedings.
Key Issues
The key issue was whether revenue recovery proceedings should be kept in abeyance pending the disposal of a stay petition filed against assessment orders before the appellate authority.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.M.BADAR THURSDAY, THE 04TH DAY OF MARCH 2021 / 13TH PHALGUNA, 1942 WP(C).No.5600 OF 2021(Y) PETITIONER: MEDLACE DISPOSABLES DOOR NO.7/807, M.N.SUHAIL COMPLEX, VEEGALAND ROAD, KAKKANAD, KOCHI-682 020 REPRESENTED BY ITS MANAGING PARTNER, DR.HAFEEZ RAHMAN P.A. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SHRI.RAHUL A. SMT.APARNA ANIL RESPONDENTS: 1 THE DEPUTY COMMISSIONER OF STATE TAX STATE GST DEPARTMENT, THEVARA, KOCHI-682 015. 2 THE JOINT COMMISSIONER (APPEALS) STATE GST DEPARTMENT, THEVARA, KOCHI-682 015. GP- SMT. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04.03.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.5600 OF 2021(Y) 2 JUDGMENT Dated this the 4th day of March 2021 Heard both sides.
As against the assessment orders at Exts.P1 and P2 issued under Section 25(1) of the Kerala Value Added Tax Act, the petitioner has preferred appeal at Ext.P2 along with stay petition, Ext.P3. Learned counsel for the petitioner submits that during the pendency of the stay petition, respondents have issued revenue recovery notice at Ext.P1(a). The limited request of
The judgment continues below.
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