K.K.Sunil Kumar vs. The State Tax Officer
Held
The High Court directed the VAT Appellate Tribunal to consider and pass orders on the petitioner's appeals within two months. It further ordered that all proceedings pursuant to the impugned notices be kept in abeyance until the appeals are decided and the order communicated to the petitioner.
Facts
The petitioner challenged notices issued by the State Tax Officer, which were based on orders cancelling his permission for payment of tax on a compounded basis under the KVAT Act. He had already filed appeals against these cancellation orders before the VAT Appellate Tribunal.
Key Issues
Whether proceedings based on orders that are currently under appeal should be deferred, and whether the appellate authority should be directed to expeditiously decide the pending appeals.
Sections Cited
No CGST/SGST Act sections or Rules discussed.
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.18066 OF 2019(G) PETITIONER/S: K.K.SUNIL KUMAR AGED 47 YEARS PROPRIETOR, M/S.S.T.JEWELLERY MANUFACTURERS, XII/303, WEST HILL ROAD, THRISSUR DISTRICT-680001. BY ADVS. SRI.P.N.DAMODARAN NAMBOODIRI SRI.P.UNNIKRISHNAN (THRISSUR) SHRI. HRITHWIK D. NAMBOOTHIRI RESPONDENT/S: 1 THE STATE TAX OFFICER O/O THE STATE TAX OFFICER, IVTH CIRCLE, STATE GST DEPARTMENT, POOTHOLE, THRISSUR-680004. 2 THE SECRETARY, VAT APPELLATE TRIBUNAL, ERNAKULAM-682011. 3 THE DEPUTY COMMISSIONER (APPEALS), STATE GST DEPARTMENT, POOTHOLE, THRISSUR-680004. 4 THE ASST. COMMISSIONER, STATE GST DEPARTMENT, COMMERCIAL TAX COMPLEX, POOTHOLE, THRISSUR-680004. R1-4 BY GOVERNMENT PLEADER SMT.M.M.JASMINE THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 17.12.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C).No.18066/19 2 JUDGMENT The petitioner has approached this Court aggrieved by Exts.P3 and P3(a) notices issued by the 1st respondent. It is the case of the petitioner that, against an order cancelling the permission for payment
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