Malabar Trading Company vs. The Assistant Commissioner Of State Tax
Held
The High Court directed the appellate authority to consider the interlocutory applications, including the delay condonation petition, at the earliest. An order was to be passed, possibly within one month.
Facts
The petitioner, an assessee under the Kerala Value Added Tax Act, filed a statutory appeal with a delay condonation petition. The petitioner complained that coercive steps were being taken before the appellate authority could consider their interlocutory applications.
Key Issues
Whether coercive steps can be taken against an assessee while their delay condonation petition and interlocutory applications are pending before the appellate authority.
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 30TH DAY OF NOVEMBER 2018 / 9TH AGRAHAYANA, 1940 WP(C).No. 38932 of 2018 PETITIONER/S: MALABAR TRADING COMPANY N.H.ROAD, CHERKALA, KASARAGOD-671 542, REPRESENTED BY ITS PROPRIETOR SRI. MOIDEEN KUNHI K.U. BY ADV. SRI.K.S.HARIHARAN NAIR RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER OF STATE TAX STATE GOODS AND SERVICES TAX DEPARTMENT, KASARAGOD, PIN- 671 121. 2 THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, NIRMAL ARCADE BUILDINGS, ERANJIPALAM, KOZHIKODE-673 006. 3 THE INSPECTING ASSISTANT COMMISSIONER COMERCIAL TAXES, KASARAGOD-671 121. OTHER PRESENT: DR THUSHARA JAMES, GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30.11.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.38932/2018 -2- J U D G M E N T The petitioner, an assessee under the Kerala Value Added Tax Act, has been facing the assessment proceedings. It filed the Ext.P2 statutory appeal along with a stay petition, besides a delay condonation petition. The delay is said to be 294 days. The petitioner complains that before the appellate forum could consider his interlocutory a
The judgment continues below.
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