Automate vs. State Tax Officer
Held
The Court directed the respondent authorities to defer coercive steps until the appellate authority decides on the stay petition. The Court also expressed hope for expeditious disposal of the stay petition.
Facts
The petitioner challenged an assessment order and filed an appeal. While the appeal was pending, the petitioner filed a stay petition. The petitioner approached the High Court alleging coercive steps were being taken before the stay petition was considered.
Key Issues
Whether coercive steps can be taken against a dealer before a stay petition filed in appeal is decided by the appellate authority.
Sections Cited
None
AI-generated summary — verify with the full judgment below
WPC No.38425 of 2018 1 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU TUESDAY,THE 27TH DAY OF NOVEMBER 2018 / 6TH AGRAHAYANA, 1940 WP(C).No. 38425 of 2018 PETITIONER/S: AUTOMATE 32/2477A, CHAKKARAPPARAMBU, VYTILA, COCHIN-682 019, ERNAKULAM DISTRICT, REPRESENTED BY ITS MANAGING PARTNER, SMT. KADHEEJA. BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENT/S: 1 STATE TAX OFFICER FORMERLY-COMMERCIAL TAX OFFICER, STATE GOODS AND SERVICES TAX DEPARTMENT, 2 ND CIRCLE, KALAMASSERY, COCHIN- 682 030. 2 DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, THEVARA, COCHIN-682 015 3 THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, TEVARA, ERNAKULAM, OCHIN-682 015 4 STATE ASSISTANT COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, KAKKANAD, COHIN-682 0230 OTHER PRESENT: DR THUSHARA JAMES, GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27.11.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.38425 of 2018 2 JUDGMENT The petitioner, a registered dealer under the Kerala Value Added Tax Act, 2003, on the rolls of the first respondent, questioned the Ext.P1 asses
The judgment continues below.
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