Baiju S.P. vs. State Tax Officer (Investigation Branch)
Held
The Court condoned the delay in filing the appeals and directed the appellate authority to pass reasoned orders on the stay petitions within one month. Recovery steps were ordered to be kept in abeyance until the stay petitions are decided.
Facts
The petitioner filed appeals against penalty orders under the Kerala Value Added Tax Act, along with delay condonation and stay petitions. Despite pending stay petitions, revenue recovery steps were initiated.
Key Issues
Whether recovery steps can be taken before the disposal of stay petitions filed along with appeals, and whether the delay in filing appeals 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 FRIDAY, THE 20TH DAY OF DECEMBER 2019 / 29TH AGRAHAYANA, 1941 WP(C).No.35238 OF 2019(D) PETITIONER/S: BAIJU S.P., AGED 48 YEARS S/O.N.SIMON, RESIDING AT PRABHA NIVAS, PANKOTTUKONAM MANCHAVILAKAM P.O., NEYYATTINKARA, THIRUVANANTHAPURAM DISTRICT, PIN - 695 503. BY ADVS. SRI.JAIRAM.V.MENON SRI.K.R.RAGHUNATH RESPONDENT/S: 1 STATE TAX OFFICER (INVESTIGATION BRANCH), STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM, PIN - 695 022. 2 STATE TAX OFFICER, OFFICE OF THE ASSISTANT COMMISSIONER (WC), STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM, PIN - 695 022. 3 THE DEPUTY COMMISSIONER (APPEALS), STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM, PIN - 695 022. 4 THE ASSISTANT COMMISSIONER (APPEALS), STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM, PIN - 695 022. 5 THE VILLAGE OFFICER, VILLAGE OFFICE, NEYYATTINKARA, PIN - 695 121. GOVT.PLEADER SMT.MM JASMINE THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20.12.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C).No.35238/19 2 JUDGMENT Against Exts.P1 to P4 penalty
The judgment continues below.
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