Abu Tahir(Proprietor) vs. The State Tax Officer
Held
The High Court directed the Joint Commissioner (Appeals) to decide the petitioner's stay application within six weeks. Until the stay petition is disposed of, the respondents are restrained from taking any steps for recovery based on the assessment order.
Facts
The petitioner challenged an assessment order issued under the Kerala Value Added Tax Act by filing a statutory appeal and a stay petition. Despite the pendency of the stay application before the appellate authority, recovery proceedings were initiated against the petitioner.
Key Issues
Whether recovery proceedings can be initiated based on an assessment order while a statutory appeal and stay application against that order are pending 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 WEDNESDAY, THE 10TH DAY OF FEBRUARY 2021 / 21ST MAGHA,1942 WP(C).No.3417 OF 2021(B) PETITIONER: ABU TAHIR(PROPRIETOR) M/S. MIZAJ RESTAURATN, THATTAMPADY, KARUMALLOOR, ERNAKULAM DISTRICT, PIN-683 511. BY ADVS. SRI.P.N.DAMODARAN NAMBOODIRI SHRI. HRITHWIK D. NAMBOOTHIRI RESPONDENTS: 1 THE STATE TAX OFFICER STATE GST DEPARTMENT, N.PARAVUR-683 513. 2 THE JOINT COMMISSIONER (APPEALS), STATE GST DEPARTMENT, ERNAKULAM-682 015. 3 THE DEPUTY TAHSILDAR, TALUK OFFICE, PARAVUR TALUK-683 513. OTHER PRESENT: SMT.THUSHARA JAMES, GOVT. PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10.02.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.3417/2021 2 JUDGMENT Dated this the 10th day of February 2021 Heard both sides. Learned counsel for the petitioner argued that challenging the order of assessment under Kerala Value Added Tax Act, Ext.P1, the petitioner has preferred a statutory appeal, Ext.P2 along with a stay petition, Ext.P3. However, during the pendency of the stay application filed by the petitioner, authorities under the respondents are taking action for recovering t
The judgment continues below.
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