Vee Tee Jay Motors (P) LTD. vs. Deputy Commissioner (Assmt)
Held
The Court condoned the delay in filing the appeal and directed the appellate authority to decide the stay petition within three months. Recovery steps were ordered to be kept in abeyance until the stay petition is decided.
Facts
The petitioner filed an appeal and a stay petition against an assessment order. However, recovery steps were initiated before the stay petition was considered.
Key Issues
Whether recovery steps can be taken before a stay petition is decided and whether delay in filing an appeal should be condoned.
Sections Cited
Not Applicable
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR MONDAY, THE 07TH DAY OF DECEMBER 2020 / 16TH AGRAHAYANA, 1942 WP(C).No.27107 OF 2020(K) PETITIONER/S: VEE TEE JAY MOTORS (P) LTD. N.H BYE PASS ROAD, MARADU P.O KOCHI- 682 304 REPRESENTED BY ITS AUTHORIZED SIGNATORY SRI. SUDHEESH BABU BY ADVS. SRI.RAJESH NAMBIAR SRI.N.R.SAJ RESPONDENT/S: 1 DEPUTY COMMISSIONER (ASSMT) SPECIAL CIRCLE-III STATE GOODS AND SERVICES TAX DEPARTMENT, ERNAKULAM- 682015 2 JOINT COMMISSIONER(APPEALS) STATE GOODS AND SERVICE TAX DEPARTMENT ERNAKULAM -682 015 OTHER PRESENT: GP DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07.12.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.27107 OF 2020(K) 2 JUDGMENT Against Exts.P1 assessment order under the Kerala Value Added Tax Act, the petitioner has preferred Ext.P2 appeal together with Ext.P3 stay petition and Ext.P4 delay condonation application before the 2nd respondent.. It is the case of the petitioner that even prior to considering the stay petition, recovery steps are taken by the respondents against the petitioner for recovery of the
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
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.