G9 Advertising vs. The State Tax Officer
Held
The Court directed the appellate authority to decide the stay petitions within one month. Recovery steps were kept in abeyance until the stay petitions are decided, and the petitioner was allowed to operate their bank account during this period.
Facts
The petitioner filed appeals and stay petitions against assessment orders. While the stay petitions were pending, revenue recovery notices and a prohibitory order were issued, preventing the petitioner from operating their bank account.
Key Issues
Whether recovery steps can be taken before the disposal of stay petitions filed against assessment orders. Whether the petitioner's bank account can be operated while stay petitions are pending.
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 MONDAY, THE 09TH DAY OF DECEMBER 2019 / 18TH AGRAHAYANA, 1941 WP(C).No.33424 OF 2019(C) PETITIONER/S: G9 ADVERTISING 18/186, MKK NAIR REFINERY ROAD, S.N JUNCTION, TRIPUNITHURA, ERNAKULAM-682 301, REPRESENTED BY ITS PROPRIETOR SRI. ALEX MICHAEL. BY ADVS. SRI.K.S.HARIHARAN NAIR SMT.HARIMA HARIHARAN SHRI.RAJATH R NATH RESPONDENT/S: 1 THE STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT, KERALA, 2ND CIRCLE, KALAMASSERRY AT KAKKANAD-682 030. 2 THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, COMMERCIAL TAX COMPLEX THEVARA, ERNAKULAM-682 015. 3 THE INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAXES, KAKKANAD-682 030. 4 THE BRANCH MANAGER KARNATAKA BANK LIMITED, 1ST FLOOR, WARRIER BUILDING, M.G.ROAD, ERNAKULAM, COCHIN-682 016. GOVERNMENT PLEADER DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09.12.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.33424 OF 2019(C) 2 JUDGMENT Against Ext.P1 series of assessment orders under the Kerala Value Added Tax Act, the petitioner has preferred Ext.P2 series of appeals together with Ext.P3
The judgment continues below.
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