M/s. Korian Granite Industry Versus STATE TAX OFFICER, 1ST CIRCLE, SGST DEPARTMENT, PALAKKAD, PALAKKAD, THE KERALA VALUE ADDED TAX, ADDITIONAL APPELLATE TRIBUNAL, PALAKKAD AND INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD
VAT and Sales Tax
2018 (5) TMI 1328 – KERALA HIGH COURT – TMI
KERALA HIGH COURT – HC
Dated:- 4-5-2018
W.P. (C) No.15128 of 2018
CST, VAT & Sales Tax
MR. DEVAN RAMACHANDRAN, J.
For The Respondents : Sri.C.K. Govindan
For The Petitioner : Sri. C. K. Govindan
JUDGMENT
The petitioner impugns the action for recovery initiated by the competent authorities, subsequent to orders of assessment made against them, copies of which have been appended to this writ petition as Exts
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, at least until such time as the stay petition is considered by the Appellate Tribunal.
2. The learned Government Pleader appearing on behalf of the respondents submits that, it is true that the petitioner has preferred appeals before the Appellate Tribunal, but she says that since the amount involved is substantial, no order of stay may be granted, except on terms.
3. I have considered the submissions made by the learned counsel for the petitioner as well as the learned Government Pleader.
4. Taking note of similar orders passed by this Court in analoguous situations, I am of the view that the petitioner can be given some respite from the rigor of recovery, at least until such time as his stay petition is considered by the Appellate Tr
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