M/s. GODREJ AND BOYCE MFG CO LTD. Versus STATE TAX OFFICER SQUAD NO. IV, STATE GOODS AND SERVICE TAX DEPARTMENT, THRISSUR, ASSISTANT COMMISSIONER SPECIAL CIRCLE-I, SALES TAX COMPLEX, COCHIN, ASSISTANT COMMISSIONER (APPEALS) COMMERCIAL TAXES, SALES TAX COMPLEX, COCHIN AND ASSISTANT COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, KAKKANAD, COCHIN – 2019 (1) TMI 166 – KERALA HIGH COURT – TMI – Validity of assessment order – the authorities are taking coercive steps before the appellate authority – Held that:- The petitioner has exercised on time its statutory remedy of filing an appeal. It appears that it has also filed a stay petition. Procedural fairness demands that the authorities may wait, before taking further steps, until the appel
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ed this writ petition. 2. Heard the learned counsel for the petitioner and the learned Government Pleader. 3. I reckon the petitioner has exercised on time its statutory remedy of filing an appeal. It appears that it has also filed a stay petition. Procedural fairness demands that the authorities may wait, before taking further steps, until the appellate authority decides on the stay petition. Therefore, I dispose of the writ petition directing the respondent authority to defer coercive steps until the third respondent considers the stay petition. I also hope that the third respondent will dispose of the stay petition expeditiously. – Case laws – Decisions – Judgements – Orders – Tax Management India – taxmanagementindia – taxmanagement –
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