Ecofine Treatwoods (P) LTD. vs. The State Tax Officer
Held
The Court directed the appellate authority to consider the interlocutory applications, including the delay condonation petition, at the earliest, preferably within one month. Coercive steps were to be deferred until these applications were decided.
Facts
The petitioner filed a statutory appeal with a delay condonation petition before the appellate authority. The petitioner alleged that coercive steps were being taken by the respondent authority before the interlocutory applications were considered.
Key Issues
Whether coercive steps can be taken by tax authorities before the appellate authority decides on delay condonation and other interlocutory applications.
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 THURSDAY ,THE 22ND DAY OF NOVEMBER 2018 / 1ST AGRAHAYANA, 1940 PETITIONER: ECOFINE TREATWOODS (P) LTD. PALAPPURAM BUILDING, PEZHAKKAPPILLY, MUVATTUPUZHA, PIN-686 673, ERNAKULAM DISTRICT, REPRESENTED BY ITS MG.DIRECTOR, MR.SMITH VARGHESE. BY ADV. SRI.R.MURALIDHARAN RESPONDENTS: 1 THE STATE TAX OFFICER STATE GOODS AND SERVICE TAX DEPARTMENT, KERALA, MUVATTUPUZHA, PIN-686 661. 2 THE DEPUTY COMMISSIONER(APPEALS), DEPARTMENT OF COMMERCIAL TAXES,ERNAKUKLAM,PIN-682015. 3 THE ASSISTANT COMMISSIONER OF STATE TAX STATE GOODS AND SERVICES TAX DEPARTMENT,KERALA,MUVATTUPUZHA,ERNAKULAM DISTRICT,PIN-686660. GP. DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22.11.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
JUDGMENT The petitioner, an assessee under the 1st respondent, has been facing the proceedings for the assessment year 2016-2017. He filed Ext.P2 statutory appeal along with a stay petition, besides a delay condonation petition. The delay is said to be 72 days. The petitioner complains that befo
The judgment continues below.
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