Vanchinadu Pharma (PVT) LTD vs. Commercial Tax Officer
Held
The Court directed the respondent authorities to defer coercive steps until the 3rd respondent (KVAT Tribunal) considers the stay petitions. The Court also expressed hope for expeditious disposal of the stay petitions.
Facts
The petitioner, a registered dealer, filed appeals and stay petitions before the appellate authorities. The petitioner approached the High Court alleging that coercive steps were being taken before the stay petitions could be considered.
Key Issues
Whether coercive steps can be taken against a dealer while their stay petitions are pending before 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 DAMA SESHADRI NAIDU FRIDAY,THE 14TH DAY OF DECEMBER 2018 / 23RD AGRAHAYANA, 1940 PETITIONER: VANCHINADU PHARMA (PVT) LTD VIJAYAPURAM BUILDING, GOODS SHEPERED ROAD KOTTAYAM, PIN-686001. (REPRESENTED BY SRI. BALAN T., DIRECTOR). BY ADVS. SRI.K.N.SREEKUMARAN SRI.N.SANTHOSHKUMAR SRI.P.J.ANILKUMAR (A-1768) RESPONDENTS: 1 COMMERCIAL TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT FIRST CIRCLE, KOTTYAM, PIN-686001. 2 DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES KOTTAYAM, PIN-686001. 3 KVAT TRIBUNAL,COMMERCIAL TAX COMPLEX KOTTAYAM, PIN-686001. (REPRESENTED BY ITS SECRETARY). GP DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14.12.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
JUDGMENT The petitioner, a registered dealer under the Kerala Value Added Tax Act, 2003 ('KVAT Act') on the rolls of the 1st respondent, questioned the Exts.P1, P2 orders and P7 notice, before the 2nd respondent, who rejected it. Later, the petitioner approached the 3rd respondent with second appeals. The petitioner has also fi
The judgment continues below.
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