Mini Marson vs. The State Tax Officer
Held
The High Court directed the appellate tribunal to consider and pass orders on the stay petition within three months. Until a decision is taken on the stay petition, all coercive proceedings were ordered to be kept in abeyance.
Facts
The petitioner filed a writ petition apprehending coercive proceedings before their stay petition was considered by the appellate tribunal. The petitioner had filed a second appeal against an assessment order and a stay petition. Coercive proceedings were initiated based on a demand notice.
Key Issues
Whether coercive proceedings can be initiated before a stay petition is decided by the appellate tribunal. The urgency of deciding a stay petition to prevent irreparable harm to the assessee.
Sections Cited
Section 7
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 TUESDAY, THE 23RD DAY OF NOVEMBER 2021 / 2ND AGRAHAYANA, 1943 WP(C) NO. 26113 OF 2021 PETITIONER: MINI MARSON AGED 55 YEARS PROPRIETRIX, M/S. TUBE ASSOCIATES, CHENGALOOR, THRISSUR. BY ADVS. N.MURALEEDHARAN NAIR ANTONY JONES RESPONDENTS: 1 THE STATE TAX OFFICER (FORMERLY COMMERCIAL TAX OFFICER), STATE GOODS AND SERVICES TAX DEPARTMENT, IRINJALAKUDA, THRISSUR - 680125. 2 THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, ERNAKULAM - 682015. 3 THE DEPUTY TAHSILDAR, TALUK OFFICE, MUKUNDAPURAM -680125. OTHER PRESENT: SRGP.DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23.11.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 26113 OF 2021 2 BECHU KURIAN THOMAS, J .............................................… W.P.(C) NO.26113 OF 2021 …........................................ Dated this the 23rd day of November, 2021
JUDGMENT Aggrieved by Ext.P1 order of assessment relating to assessment year 2011-12
The judgment continues below.
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