Vinayaka Cashew Company vs. The Asst. Commissioner-Iii
Held
The Court directed the Joint Commissioner (Appeals) to consider and pass orders on the stay petition within three months. Until a decision is taken on the stay petition, all coercive proceedings against the petitioner were ordered to be kept in abeyance.
Facts
The petitioner, an assessee under the Central Sales Tax Act, 1956, filed an appeal against an assessment order for the year 2013-2014. A stay petition was also filed, and the petitioner apprehended coercive proceedings before the stay petition was considered.
Key Issues
Whether coercive proceedings can be initiated against an assessee before a stay petition filed along with an appeal is considered.
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 BECHU KURIAN THOMAS FRIDAY, THE 26TH DAY OF NOVEMBER 2021 / 5TH AGRAHAYANA, 1943 WP(C) NO. 26643 OF 2021 PETITIONER: M/S.VINAYAKA CASHEW COMPANY MANAGED, KOLLAM, REPRESENTED BY ITS MANAGING PARTNER, B.MOHANACHANDRAN NAIR. BY ADVS. HARISANKAR V. MENON MEERA V.MENON RESPONDENTS: 1 THE ASST. COMMISSIONER-III STATE GOODS AND SERVICES TAXES, SPECIAL CIRCLE, KOLLAM-691 001. 2 THE JOINT COMMISSIONER (APPEALS) STATE GOODS AND SERVICES TAX DEPARTMENT, KOLLAM-691 001. 3 THE DEPUTY COMMISSIONER OF STATE TAX STATE GOODS AND SERVICES TAX DEPARTMENT, KOLLAM-691 001. SR.GP.DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26.11.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 26643 OF 2021 2 BECHU KURIAN THOMAS, J ========================== W.P.(C) No.26643 of 2021 --------------------------------------- Dated this the 26th day of November, 2021 JUDGMENT Petitioner is an assessee under the provisions of the Central Sales Tax Act, 1956. Aggrieved by Ext.P1 assessment order, relating to assessment year 2013- 2014, petitioner has preferred an appeal before the 2nd res
The judgment continues below.
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