A.S. Sajeev vs. The Commercial Tax Officer
Held
The Court directed the appellate tribunal to consider and pass orders on the stay petition within two months. Recovery steps were ordered to be kept in abeyance until the stay petition was decided.
Facts
The petitioner had appealed an assessment order, which was rejected. Subsequently, the petitioner filed an appeal and a stay petition before the appellate tribunal. However, recovery steps were initiated before the stay petition was considered.
Key Issues
Whether recovery steps can be initiated before a stay petition is decided by the appellate authority.
Sections Cited
None
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.34917 OF 2019 PETITIONER/S: A.S. SAJEEV AGED 42 YEARS PROPRIETOR, IDEAL DOORS, PUTHUR, THRISSUR. BY ADVS. SRI.SANTHOSH P.ABRAHAM SMT.S.K.DEVI RESPONDENT/S: 1 THE COMMERCIAL TAX OFFICER 1ST CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT(KERALA), THRISSUR-680 004. 2 THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, COMMERCIAL TAX COMPLEX, M.G.ROAD, ERNAKULAM-682 015. 3 THE ASST.COMMISSIONER OF STATE TAX, SGST DEPARTMENT, STATE TAX COMPLEX, POOTHOLE, THRISSUR-680 004. 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.34917/19 2 JUDGMENT Against Ext.P1 assessment order under the Kerala Value Added Tax Act, the petitioner has preferred an appeal before the first appellate authority. The same was rejected by Ext.P2 order. The petitioner therefore preferred Ext.P3 appeal and Ext.P4 stay petition before the 2nd respondent. Ext.P5 is the demand notice. It is the case of the petitioner that even prior to co
The judgment continues below.
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