Anchor Enterprises (P)LTD. vs. The State Tax Officer
Held
The High Court directed the appellate authority to decide the pending stay petitions within a period of six weeks. It further ordered that the revenue recovery proceedings initiated against the petitioner be kept in abeyance until the disposal of these stay petitions.
Facts
The petitioner, facing assessment orders under the Kerala Value Added Tax Act, filed statutory appeals along with stay petitions. While these stay petitions were pending, revenue recovery proceedings were initiated against the petitioner.
Key Issues
Whether revenue recovery proceedings should be kept in abeyance pending the disposal of statutory stay petitions filed against assessment orders.
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.5603 OF 2021(A) PETITIONER: ANCHOR ENTERPRISES (P)LTD., ROSE HILLS, AZAD ROAD, KALOOR, KOCHI-682017, REPRESENTED BY ITS DIRECTOR, GIRISH MANILAL BORADIA. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SHRI.RAHUL A. SMT.APARNA ANIL RESPONDENTS: 1 THE STATE TAX OFFICER 2ND CIRCLE, KALAMASSERY AT KAKKANAD, ERNAKULAM- 682030. 2 THE JOINT COMMISSIONER (APPEALS), STATE GST DEPARTMENT, THEVARA, KOCHI-682015. 3 THE TAHSILDAR, GOVERNMENT DUES RECOVERY, OFFICE OF THE COLLECTOR, MUMBAI CITY, GOVERNMENT DUES RECOVERY SECTION , OLD CUSTOMS HOUSE FORT, MUMBAI- 400020. 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.5603 OF 2021(A) 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 appeals at Exts.P2 and P2(a) along with stay petitions, Exts.P3 and P3(a). Learned counsel for the petiti
The judgment continues below.
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