T.M.Biju vs. The State Tax Officer

WP(C)/33599/2019HC KeralaGSTCNR KLHC01087483201910 December 2019Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR4 pages

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Held

The Court directed the appellate authority to decide 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 by the respondents.

Key Issues

Whether recovery steps can be taken before a decision on a stay petition in an appeal against an assessment order.

Sections Cited

None

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Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR TUESDAY, THE 10TH DAY OF DECEMBER 2019 / 19TH AGRAHAYANA, 1941 WP(C).No.33599 OF 2019(Y) PETITIONER/S: T.M.BIJU, THOTTAPPATTUKUDY HOUSE, NO.16/548 MUDAVOOR P.O., MUVATTUPUZHA-686 669 BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SMT.K.KRISHNA RESPONDENT/S: 1 THE STATE TAX OFFICER, STATE GOODS AND SERVICES TAX DEPARTMENT, MUVATTUPUZHA-686 661 2 THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES DEPARTMENT, ERNAKULAM-682 015 3 THE DEPUTY TAHSILDAR (RR) TALUK OFFICE, MUVATTUPUZHA-686 661 GOVBERNMENT PLEADER DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10.12.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.33599 OF 2019(Y) 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 by the respondents against the petitioner for recovery of the amounts confirmed by Ext.P1 assessment order.

I hav

The judgment continues below.

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Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.