Tessy Antony vs. The Assistant Commissioner Of State Tax
Held
The High Court directed the Appellate Tribunal to consider and pass orders on the stay petitions within two months. Until a decision is taken, all coercive proceedings against the petitioner were to be kept in abeyance.
Facts
The petitioner filed appeals and stay petitions before the Kerala Value Added Tax Appellate Tribunal against assessment orders for the years 2012-13 and 2013-14. The petitioner apprehended coercive proceedings before the stay petitions were considered.
Key Issues
Whether coercive proceedings can be initiated before the disposal of stay petitions filed along with appeals. The court's intervention to ensure timely consideration of stay applications.
Sections Cited
Section 7
AI-generated summary — verify with the full judgment below
1 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUESDAY, THE 7TH DAY OF DECEMBER 2021 / 16TH AGRAHAYANA, 1943 WP(C) NO. 27886 OF 2021 PETITIONER/S: TESSY ANTONY AGED 64 YEARS PROPRIETRIX, M/S GIBY TRADERS, 40/8638, T.D. ROAD, ERNAKULAM. BY ADVS. N.MURALEEDHARAN NAIR ANTONY JONES RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER OF STATE TAX STATE GOODS AND SERVICES TAX DEPARTMENT, 2ND CIRCLE, ERNAKULAM - 682 015. 2 THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ERNAKULAM, KOCHI - 682015. 3 THE DEPUTY COMMISSIONER OF STATE TAX STATE GOODS SERVICES TAX DEPARTMENT, KERALA, ERNAKULAM, CIVIL STATION, KAKKANAD, KOCHI - 682 030. SRGP THUSHARA JAMES FOR R1,R2 AND R3 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07.12.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
2 BECHU KURIAN THOMAS, J. ======================== W.P.(C)No.27886 of 2021 ------------------------------------------------ Dated this the 7th day of December, 2021 JUDGMENT Aggrieved by Ext.P1 & Ext.P2 orders of assessment relating to the assessment years 2012-13 & 2013-14, petitioner had preferred appeals before the 2nd respondent, copies of which are
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