2019 (1) TMI 233 - HC - VAT and Sales Tax

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 appellate authority decides on the stay petition - writ petition disposed off directing the respondent authority to defer coercive steps until the second respondent considers the stay petition.

Summary

The High Court of Kerala directed the respondent authority to defer coercive steps until the appellate authority considers the stay petition filed by the petitioner, who is a registered dealer under the Central Sales Tax Act. The court emphasized procedural fairness and urged the appellate authority to decide on the stay petition promptly.