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ACME Commodities vs State Tax Officer State Goods & Services Tax Department, Tax Complex, Asramam P. O, Kollam, Pin 691002

High Court Of Kerala · Decided on 19 September 2022

HON’BLE JUDGES
Gopinath P., J
RESULT
Disposed Of
CASE NUMBER
Writ Petition (C) No. 29613 Of 2022
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Judgment

3 paragraphs · 166 words

Gopinath P, J

1.

The petitioner has approached this Court being aggrieved by the fact that recovery proceedings have been initiated against the petitioner for recovery of the amounts due under Ext.P1 order of assessment as affirmed by the First Appellate Authority through Ext.P2. The petitioner has filed Ext.P3 appeal before the Kerala Value Added Tax Appellate Tribunal along with Ext.P3 (b) application for stay. The petitioner has also filed Ext.P3 (a) application for an urgent hearing.

2.

Having heard the learned counsel for the petitioner and the learned Senior Government Pleader for respondents, this writ petition is disposed of directing the 3rd respondent Tribunal to consider and pass orders on Ext.P3 (b) application for stay after affording an opportunity of hearing to the petitioner within a period of 2 months from the date of receipt of a certified copy of this judgment. Till such time orders are passed on Ext.P3 (b) application for stay, further recovery proceedings against the petitioner shall be kept in abeyance.