Sarah Shoes v. the Commercial Tax Officer
Case brief
What is this about?
This writ petition sought a stay on recovery proceedings regarding arrears of tax under the RR Act, on the ground that the appellant's appeal against the assessment order was pending with the Appellate Authority and delay condonation was under consideration. The Court directed the Appellate Authority to dispose of the delay condonation and stay application at the earliest and restrained recovery p
What did the court decide?
Direction to Appellate Authority to consider Ext.P4 and Ext.P5 applications at earliest; recovery proceedings to be kept in abeyance till final orders.
What the court decided
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR. JUSTICE SUNIL THOMAS
FRIDAY, THE 11TH DAY OF MAY 2018 / 21ST VAISAKHA, 1940
WP(C).No. 15628 of 2018
PETITIONER(S)
SARAH SHOES COMMERCIAL COMPLEX, BAKER JN., KOTTAYAM-686 001, REPRESENTED BY ITS PARTNER MR.SHIRAZ.K.V.
BY ADVS.SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL
RESPONDENT(S):
1. THE COMMERCIAL TAX OFFICER
- FIRST CIRCLE, KOTTAYAM-686 001.
2. THE DEPUTY COMMISSIONER (APPEALS)
Issues for consideration
1 issue framed by the court
Whether recovery proceedings should be suspended while the authority considers the condonation of delay application and stays the appeal.
Parties & counsel
- petitioner
Sarah Shoes Commercial Complex, Baker Jn., Kottayam
- respondent
The Commercial Tax Officer
- respondent
The Deputy Commissioner (Appeals)
- respondent
The Kerala Value Added Tax Appellate Tribunal
- respondent
The Dy.TAHSILDAR
Case details
As recorded by the court registry
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