2018 (12) TMI 1416 - HC - VAT and Sales Tax

Validity of assessment order - Held that - The petitioner has exercised on time his statutory remedy of filing an appeal. It appears that he 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 - the writ petition disposed off directing the respondent authority to defer coercive steps until the 2nd respondent considers the stay petition.

Summary

The petitioner, a registered dealer under the Kerala Value Added Tax Act, questioned an assessment order before the appellate authority. The High Court directed the respondent authority to defer coercive steps until the stay petition is considered by the appellate authority.