Chinamma K.A vs. The State Tax Officer-1Formerly Commercial Tax Officer)
Facts
The petitioner, Chinamma K.A., proprietor of M/s Promise Trading Company, is aggrieved by an order of assessment for the assessment year 2013-14, marked as Ext.P1. She filed a second appeal before the Kerala Value Added Tax Appellate Tribunal (2nd respondent), as per Ext.P3, and simultaneously filed a petition for stay of proceedings (Ext.P4). The petitioner apprehends coercive recovery actions before her stay petition is considered by the Tribunal. Consequently, she has filed this writ petition before the High Court seeking intervention.
Held
The Court held that the writ petition could be disposed of with a direction. The primary issue was the petitioner's apprehension of coercive proceedings before her stay petition was decided. The Court directed the 2nd respondent (Kerala Value Added Tax Appellate Tribunal) to consider and pass orders on Ext.P4, the stay petition, within a period of two months from the date of receipt of a copy of the judgment. Until a decision is taken on the stay petition, all coercive proceedings against the petitioner were ordered to be kept in abeyance. The Court did not delve into the merits of the assessment order or the stay petition itself, focusing solely on the procedural aspect of ensuring the stay petition is heard before recovery actions commence. No issues were expressly left undecided.
Key Issues
1. Whether the petitioner is entitled to a direction for the consideration of her stay petition before coercive proceedings are initiated against her, in light of the pending second appeal before the Kerala Value Added Tax Appellate Tribunal? Petitioner's Contention: The petitioner argued that she has filed a second appeal against the assessment order and a stay petition. She apprehends coercive proceedings and seeks a direction from the High Court to ensure that her stay petition is considered before any such action is taken. Respondents' Contention: The Government Pleader appeared for the respondents. The judgment does not record specific arguments made by the respondents, but it indicates that the Court considered their submissions.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS WEDNE AY, THE 1ST DAY OF DECEMBER 2021 / 10TH AGRAHAYANA, 1943 WP(C) NO. 27217 OF 2021 PETITIONER : CHINAMMA K.A., AGED 69 YEARS, M/S PROMISE TRADING COMPANY, PANIKULANGARA, PIOLI LANE, KACHERIPPADI, COCHIN 18 BY ADVS. N.MURALEEDHARAN NAIR ANTONY JONES RESPONDENTS : 1 THE STATE TAX OFFICER-1FORMERLY COMMERCIAL TAX OFFICER) 1ST CIRCLE, STATE GOODS SERVICE TAX DEPARTMENT, ERNAKULAM - 682 015 2 THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ERNAKULAM - 682 015 3 THE DEPUTY COMMISSIONER OF STATE TAX, STATE GOODS SERVICE TAX DEPARTMENT KERALA, ERNAKULAM, CIVIL STATION, KAKKANAD, KOCHI - 682 030 BY SMT.JASMIN M.M., GOVT.PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01.12.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 27217 OF 2021 2 BECHU KURIAN THOMAS, J. =-=-=-=-=-=-=-=-=-=-=-=-=-= W.P.(C) No.27217 of 2021 =-=-=-=-=-=-=-=-=-=-=-=-=-= Dated this the 1st day of December, 2021
JUDGMENT Aggrieved by Ext.P1 order of assessment relating to assessment year 2013-14, petitioner has preferred a secon
The judgment continues below.
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