M/S.Kerala Homes Pvt.Ltd., v. State of Kerala
Case brief
What is this about?
The High Court held that the 4th respondent (KVAT Tribunal) must consider interlocutory applications and delay petitions immediately. The respondent authority was directed to defer coercive steps until the Tribunal disposes of these interim petitions.
What did the court decide?
Directed 4th respondent to consider interlocutory applications including delay condonation petitions. Directed respondent authority to defer coercive steps.
What the court decided
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
THURSDAY ,THE 10TH DAY OF JANUARY 2019 / 20TH POUSHA, 1940
WP(C).No. 734 of 2019
PETITIONER/S:
M/S.KERALA HOMES PVT.LTD., KP III 283 G, ALZAD BUILDING, AMAPATHINKARA JN., KAZHAKOOTTAM, REPRESENTED BY K.I.MUJEEB, MG.DIRECTOR.
BY ADVS. SRI.C.A.SADASIVAN SMT.P.S.SETHULEKSHMY SRI.C.V.SASI SRI.JOY P.JOSE SRI.K.JAYAMOHANAN PILLAI SRI.K.N.KRISHNAN NAMBOOTHIRI
RESPONDENT/S:
- 1 STATE OF KERALA, REPRESENTED BY THE SECRETARY (TAXES), GOVT. SECRETARIATE, THIRUVANANTHAPURAM- 695001.
- 2 ASST. COMMISSIONER (WORKS CONTRACT), COMMERCIAL TAXES, TAX TOWER, 2ND FLOOR, KARAMANA, THIRUVANANTHAPURAM- 695002.
Issues for consideration
1 issue framed by the court
Whether coercive recovery steps should be deferred pending consideration of interlocutory applications filed by the assessee.
Parties & counsel
- petitioner
M/S.KERALA HOMES PVT.LTD.
- respondent
STATE OF KERALA
- respondent
ASST. COMMISSIONER (WORKS CONTRACT), COMMERCIAL TAXES
- respondent
DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES
- respondent
SECRETARY, KERALA VALUE ADDED TAX APPELLATE TRIBUNAL
Case details
As recorded by the court registry
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