Leela Electric Power Services vs. The State Tax Officer ( Works Contract )
Held
The High Court condoned the 230-day delay in filing the appeal and directed the appellate authority to consider and pass reasoned orders on the petitioner's stay petition within three months. Recovery steps were ordered to be kept in abeyance until the stay petition is decided and communicated.
Facts
The petitioner filed an appeal, a stay petition, and a delay condonation application against an assessment order passed under the Kerala Value Added Tax Act. Despite these filings, revenue recovery steps were initiated against the petitioner before the appellate authority considered the stay petition.
Key Issues
Whether recovery proceedings can be initiated against an assessee before their stay application, filed along with an appeal against an assessment order, is considered and decided by 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.K.JAYASANKARAN NAMBIAR WEDNESDAY, THE 02ND DAY OF DECEMBER 2020 / 11TH AGRAHAYANA, 1942 WP(C).No.26649 OF 2020(E) PETITIONER/S: LEELA ELECTRIC POWER SERVICES PAMPAKUDA P.O., ERNAKULAM DISTRICT 686 667. REP.BY ITS PROPRIETOR, MR.ELDO THOMAS BY ADVS. SRI.K.J.ABRAHAM SRI.NIKHIL JOHN RESPONDENT/S: 1 THE STATE TAX OFFICER (WORKS CONTRACT) KERALA GST DEPARTMENT, MATTANCHERRY AT ALUVA, ERNAKULAM DISTRICT 682 018 2 THE DEPUTY COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES, THEVARA, ERNAKULAM DISTRICT 682 015 3 THE DEPUTY COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, MUVATTUPUZHA, ERNAKULAM DISTRICT 688 869 OTHER PRESENT: GP:DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02.12.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.26649 OF 2020(E) 2 JUDGMENT Against Ext.P1 assessment order under the Kerala Value Added Tax Act, the petitioner has preferred Ext.P2 appeal together with Ext.P3 stay petition and Ext.P4 delay condonation application before the 2nd respondent. Ext.P5 is the Revenue Recovery Notice. It is the case of the petitioner that even prior to consi
The judgment continues below.
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