K.Saidalavi vs. State Of Kerala
Held
The Court condoned the 4-day delay in filing the appeal and directed the Deputy Commissioner (Appeals) to consider and pass reasoned orders on the stay petition within one month. Recovery steps pursuant to the revenue recovery notice were ordered to be kept in abeyance until the stay petition is decided and the order communicated.
Facts
The petitioner challenged an assessment order for 2016-2017 under the Kerala Value Added Tax Act, 2003, by filing an appeal, a delay condonation petition, and a stay petition. Revenue recovery steps were initiated against the petitioner before the appellate authority considered the stay petition, despite a 4-day delay in filing the appeal.
Key Issues
Whether recovery proceedings could be initiated before the appellate authority decided the stay application, and whether the minor delay in filing the appeal should be condoned.
Sections Cited
None
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 TUESDAY, THE 17TH DAY OF DECEMBER 2019 / 26TH AGRAHAYANA, 1941 WP(C).No.33919 OF 2019(L) PETITIONER/S: K.SAIDALAVI AGED 69 YEARS S/O MOIDEEN, PROPRIETOR, M/S SREEKUTTY GRANITES, 8/184, PATHAMKULAM P.O.VANIYAMKULAM VIA, OTTAPPALAM, PALAKKAD DISTRICT. BY ADV. SRI.BABU JOSEPH KURUVATHAZHA RESPONDENT/S: 1 STATE OF KERALA REPRESENTED BY ITS SECRETARY TO GOVERNMENT, DEPARTMENT OF TAXES, GOVERNMENT SECRETARIAT, THRIUVANANTHAPURAM-695 001. 2 DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD-678 001. 3 STATE TAX OFFICER, STATE GST DEPARTMENT, OTTAPPALAM, OTTAPPALAM P.O.PALAKKAD DISTRICT, PIN-679 101. GP MM.JASMINE THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17.12.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C).No.33919/19 2 JUDGMENT Aggrieved by Ext.P1 assessment order for the assessment year 2016- 2017 under the Kerala Value Added Tax Act, 2003, the petitioner has preferred Ext.P3 appeal, Ext.P5 delay condonation petition together with Ext.P7 stay petition before the 2nd respondent. Ext.P8 is the revenue recovery notice. It is th
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