Wood Art Plywood vs. The State Of Kerala
Held
The Court directed the appellate authority to consider and pass reasoned orders on 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. Despite the pending stay petition, recovery steps were initiated against the petitioner.
Key Issues
Whether recovery steps can be taken before a stay petition is considered by the appellate authority.
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 THURSDAY, THE 19TH DAY OF DECEMBER 2019 / 28TH AGRAHAYANA, 1941 WP(C).No.34903 OF 2019 PETITIONER/S: WOOD ART PLYWOOD, OPP. FEDERAL BANK, PALARIVATTOM, KOCHI, PIN-682 025, REPRESENTED BY ITS PROPRIETRIX MRS. KSHAMA. BY ADVS. SRI.SOJAN MATHEW SRI.V.C.CHARLY SRI.K.N.KRISHNAN NAMBOOTHIRI SMT.K.J.VALSALA KUMARI RESPONDENT/S: 1 THE STATE OF KERALA REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001 2 THE STATE TAX OFFICER, STATE GOODS AND SERVICES TAX DEPARTMENT, 2ND CIRCLE, KALAMASSERY AT CIVIL STATION, KAKKANAD, PIN-682 030 3 THE DEPUTY COMMISSIONER (APPEALS) STATE GOODS AND SERVICES TAX DEPARTMENT, ERNAKULAM, PIN-682 015. 4 ASSISTANT COMMISSIONER OF SALES TAX, STATE GOODS AND SERVICES TAX DEPARTMENT, KAKKANAD, ERNAKULAM, PIN-682 030 GOVT.PLEADER SMT.MM JASMINE THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19.12.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C).No. 34903/19 2 JUDGMENT Against Ext.P1 assessment order under the Kerala Value Added Tax Act, the petitioner has preferre
The judgment continues below.
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