Accelerated Freeze Drying Co. LTD. vs. State Of Kerala
Held
The Court directed the appellate authority to consider and 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 assessment orders and stay petitions before the appellate authority. However, revenue recovery notices were issued before the stay petitions were considered.
Key Issues
Whether recovery steps can be initiated before the disposal of stay petitions filed along with appeals.
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 MONDAY, THE 16TH DAY OF DECEMBER 2019 / 25TH AGRAHAYANA, 1941 WP(C).No.34257 OF 2019(F) PETITIONER/S: ACCELERATED FREEZE DRYING CO. LTD. AMALGAM HOUSE, BRISTOW ROAD, WILLINGDON ISLAND, COCHIN- 682003. BY ADVS. SRI.C.K.KARUNAKARAN SMT.LEKSHMI P. NAIR RESPONDENT/S: 1 STATE OF KERALA REP. BY THE SECRETARY, TAXES DEPARTMENT, PUBLIC OFFICES BUILDING, THIRUVANANTHAPURAM- 695033. 2 STATE TAX OFFICER, KUTHIATHODE, ALAPPUZHA DISTRICT- 688537. 3 ASSISTANT COMMISSIONER OF STATE GOODS AND SERVICES TAX OFFICE OF THE STATE GOODS AND SERVICES TAXES ALAPPUZHA- 688011. 4 ASSISTANT COMMISSIONER (APPEALS), OFFICE OF THE STATE GOODS AND SERVICES TAXES, ALAPPUZHA- 688011. OTHER PRESENT: GP DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16.12.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C).No.34257/19 2 JUDGMENT Against Exts.P1 and P3 assessment orders under the Kerala Value Added Tax Act, the petitioner has preferred Exts.P2 and P4 appeals together with Exts.P2(A) and P4(A) stay petitions before the 4th respondent. Exts.P5 and P5(A) are the reven
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