Deepa Shibu vs. The State Tax Officer
Held
The Court directed the appellate authority to consider the stay petition within one month. 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. The urgency of considering a stay petition.
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.35564 OF 2019(U) PETITIONER/S: DEEPA SHIBU PROPRIETRESS, AGRO LINE, IX/377H, KARTHIKA BUILDING, MANNOOR, KEEZHILLAM, PERUMBAVOOR, PIN 683541, ERNAKULAM DISTRICT. BY ADV. SRI.R.MURALEEDHARAN RESPONDENT/S: 1 THE STATE TAX OFFICER MUVATTUPUZHA, KERALA STATE GOODS AND SERVICES TAX OFFICE, MINI CIVIL STATION, MUVATTUPUZHA, PIN 686 669. 2 THE DEPUTY COMMISSIONER(APPEALS) DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM PIN 682 015. 3 THE ASSISTANT COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICES TAX DEPARTMENT, KEREALA , MUVATTUPUZHA PIN 682 669. GOVERNMENT PLEADER SMT.M.M.JASMINE THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20.12.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.35564 OF 2019(U) 2 JUDGMENT Against Ext.P1 assessment order under the Kerala Value Added Tax Act, the petitioner has preferred Ext.P2 appeal together with Ext.P3 stay petition before the 2nd respondent. It is the case of the petitioner that even prior to considering the stay petition, recovery steps are taken
The judgment continues below.
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