K.T. Manojkumar vs. The State Tax Officer

RP/1253/2023HC KeralaGSTCNR KLHC01088686202305 December 2023Bench: HONOURABLE MR.JUSTICE BASANT BALAJI4 pages

For Petitioner: HARISANKAR V. MENON, MEERA V.MENON, R.SREEJITH, K.KRISHNA, PARVATHY MENONFor Respondent: SR GP REKHA C NAIR

AI SummaryAllowed

Held

The Court allowed the review petition and modified the previous judgment. It stayed all recovery proceedings against the petitioner until the Tribunal passes an order on Ext.P9.

Facts

The petitioner filed a writ petition seeking a direction to the Tribunal to take up an application (Ext.P9). The Tribunal was directed to pass an order within three weeks. However, recovery proceedings were initiated before the order on Ext.P9 was passed.

Key Issues

Whether recovery proceedings should be stayed pending the disposal of an application before the Tribunal, and if the previous order adequately addressed this.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE BASANT BALAJI TUESDAY, THE 5TH DAY OF DECEMBER 2023 / 14TH AGRAHAYANA, 1945 RP NO. 1253 OF 2023 AGAINST THE ORDER/JUDGMENT WP(C) 37436/2023 OF HIGH COURT OF KERALA REVIEW PETITIONER: K.T. MANOJKUMAR AGED 57 YEARS PROPRIETOR, M/S. GAYATHRI GRAND, OPP. GOVERNMENT HOSPITAL, CHERPULASSERY, PALAKKAD, PIN - 679503 BY ADVS. HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA PARVATHY MENON RESPONDENTS: 1 THE STATE TAX OFFICER WORKS CONTRACT STATE GOODS AND SERVICES TAX DEPARTMENT, PALAKKAD, PIN - 676101 2 THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL CHEROOTTY ROAD, KOZHIKODE , REPRESENTED BY ITS ASST. SECRETARY, PIN - 673032 OTHER PRESENT: SR GP REKHA C NAIR THIS REVIEW PETITION HAVING COME UP FOR ADMISSION ON 05.12.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: RP NO. 1253 OF 2023 -2-

(Dated this the 5th day of December 2023)

The writ petition was filed for a direction to take up Ext.P9 and pass orders by the 2nd respondent. By judgment dated 13.11.2023, the Kerala Value added Tax Appellate Tribunal, Kozhikode was directed to take up Ext.P9 and pass appropriate order within a perio

The judgment continues below.

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Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.