St Marys Residential School vs. The Intelligence Officer (Ib) -Ii
Held
The High Court directed the Appellate Tribunal to consider the interlocutory applications, including the delay condonation petition, expeditiously, preferably within one month. Coercive steps were deferred until the Tribunal's decision.
Facts
The petitioner, a school, challenged penalty orders and subsequent rejections by appellate authorities. They filed second appeals with delay condonation and stay petitions before the Kerala Value Added Tax Appellate Tribunal.
Key Issues
Whether coercive steps can be taken while interlocutory applications for delay condonation and stay are pending before the appellate authority.
Sections Cited
KVAT Act, 2003
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THURSDAY ,THE 22ND DAY OF NOVEMBER 2018 / 1ST AGRAHAYANA, 1940 WP(C).No. 37892 of 2018 PETITIONER/S: ST MARYS RESIDENTIAL SCHOOL, PATHANAPURAM ,KOLLAM DISTRICT,(UNDER THE MANAGEMENT OF ST.MARYS EDUCATIONAL AND CULTURAL SOCIETY),REPRESENTED BY ITS MANAGER ALIAS THOMAS. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL RESPONDENT/S: 1 THE INTELLIGENCE OFFICER (IB) -II, COMMERCIAL TAXES, BAPPUJI NAGAR, ASRAMOM, KOLLAM DISTRICT, PIN-691002. 2 THE DEPUTY COMMISSIONER (APPEALS), STATE GST DEPARTMENT, BABUJI NAGAR, ASRAMOM, KOLLAM-691002. 3 THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ADDL. BENCH, SASTHAMANGALAM, THIRUVANANTHAPURAM-695010, REPRESENTED BY ITS ASST. SECRETARY. 4 THE DEPUTY TAHSILDAR (REVENUE RECOVERY), TALUK OFFICE, THIRUVALLA- 689 101. -2- W.P.(C). No. 37892 of 2018 OTHER PRESENT: GP. DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22.11.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT The petitioner, a registered dealer under the Kerala Value Added Tax Act, 2003 ('KVAT Act') , questioned the Ext.P1 and P1(a) pena
The judgment continues below.
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