, High Court disposed of writ petition where assessee faced coercive recovery steps pending appellate stay petition. Directing authorities to defer coercive action until appellate authority decides on stay.
Directed respondent authorities to defer coercive steps until the 4th respondent considers the stay petition.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
THURSDAY ,THE 17TH DAY OF JANUARY 2019 / 27TH POUSHA, 1940
WP(C).No. 1401 of 2019
PETITIONER/S:
MOHAMMED RAFEEQ.P.B.,S/O. BUKHARI, PALLIKKAVALIYAVEETIL HOUSE, AZHIKODE P.O, THRISSUR DISTRICT.
BY ADVS. SRI.K.S.RAJESH SRI.M.SHAJU PURUSHOTHAMAN
RESPONDENT/S:
OTHER PRESENT:
GP DR THUSHARA JAMES.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17.01.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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W.P.(C). No. 1401 of 2019
JUDGMENT
The petitioner, an assessee under the Kerala Value Added Tax Act, 2003 ( 'KVAT Act' ) on the rolls of the 3rd respondent, questioned the Ext.P1 assessment order, before the 4th respondent. The petitioner has also filed a stay petition in the appeal. Ventilating his grievance that the authorities are taking coercive steps before the appellate authority could consider the stay petition, the petitioner has filed this writ petition.
Therefore, I dispose of the writ petition directing the respondent authority to defer coercive steps until the 4th
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respondent considers the stay petition. I also hope that the 4th respondent will dispose of the stay petition expeditiously.
Sd/-
DAMA SESHADRI NAIDU
JUDGE
das
APPENDIX
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 A TRUE COPY OF THE ASSESSMENT ORDER WITH NOTICE OF DEMAND DATED 31.08.2018 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER.
EXHIBIT P2 A TRUE COPY OF THE APPEAL 428/2018 AND STAY PETITION DATED 26.10.2018 FILED BY THE PETITIONER BEFORE THE 4TH RESPONDENT.
EXHIBIT P3 A TRUE COPY OF THE DEMAND NOTICE DATED 8.11.2018 ISSUED UNDER SECTION 7 OF THE REVENUE RECOVERY ACT.
1 issue framed by the court
Whether authorities can take coercive recovery steps while a stay petition is pending before the appellate authority.
Mohammed Rafeeq.P.B.
The Deputy Tahsildar (RR), Kodungallur
The Village Officer Azhikode Village, Kodungallur
State Tax Officer Department of State Taxes, Kodungallur
The Assistant Commissioner (Appeals) Commercial Taxes Department, Trissur
Dama Seshadri Naidu
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
