2018 (5) TMI 1328 – KERALA HIGH COURT – TMI – Validity of recovery proceedings – pending stay applications – Held 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 Tribunal.
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The Kerala Value Added Tax Appellate Tribunal directed to take up, consider and pass orders on Exts.P4, P4(a), P4(b), P4(c) and P4(d) stay petitions preferred by the petitioner, within a period of one month from the date of receipt of a copy of this judgment. Until such time as the Appellate Tribunal passes an order on the stay petition, and communicates the same to the petitioner, all steps for recovery pursuant to Ext.P5 demand notice for recovery of amounts
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fore the Tribunal. The grievance of the petitioner is that even though their appeals namely, Exts.P3 to P3(d) and the applications for stay, copies of which has been produced as Exts.P4, P4(a), P4(b), P4(c) and P4(d), are pending before the Appellate Tribunal, steps have been taken for recovery of the assessed tax from him through Ext.P5 demand notice. The petitioner prays that the recovery against them be interdicted, 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
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h time as the Appellate Tribunal passes an order on the stay petition, and communicates the same to the petitioner, all steps for recovery pursuant to Ext.P5 demand notice for recovery of amounts against the petitioner, assessed through Exts.P1, P1(a), P1(b), P1(c) and P1(d) assessment orders, shall be kept in abeyance. To facilitate an expeditious disposal of the stay petition, I direct the petitioner to place a certified copy of this judgment, along with a copy of this writ petition, before the Appellate Tribunal, and the time-frame granted in this judgment will begin from the date on which the copy of the judgment and the writ petition are placed before the Tribunal. – Case laws – Decisions – Judgements – Orders – Tax Management India
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