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2021 (10) TMI 194 - HC - VAT and Sales TaxValidity of assessment orders under the Kerala Tax on Luxuries Act, 1976 - seeking extension of period of limitation - HELD THAT - The writ petition can be disposed of, directing the Appellate Tribunal-2nd respondent herein to consider and pass appropriate orders on Exts.P4, P4(a) and P4(b) delay petitions as well as Exts.P5, P5(a) and P5(b) stay petitions, as expeditiously as possible, at any rate, within a period of three months from the date of receipt of a copy of this judgment. Petition disposed off.
Issues:
Challenge to assessment orders under the Kerala Tax on Luxuries Act, 1976 for the assessment years 2014-2017. Delay in filing statutory appeals. Consideration of stay petitions. Revenue recovery proceedings initiated. Analysis: The petitioner challenged assessment orders issued under the Kerala Tax on Luxuries Act, 1976 for the years 2014-2017. Statutory appeals were filed before the Deputy Commissioner (Appeals), State GST Department, Kottayam, and subsequently, second appeals were preferred before the Kerala Value Added Tax Appellate Tribunal, Kottayam. The petitioner also submitted petitions to condone the delay in filing the appeals and for staying the orders under challenge. During the hearing, the learned counsel for the petitioner argued that the appeals were filed within the time limit, citing the extension of limitation granted by the Hon'ble Supreme Court in a specific case. Stay petitions filed by the petitioner were allegedly not considered, leading to the initiation of revenue recovery proceedings. The court acknowledged the pendency of the appeals and stay petitions and directed the Appellate Tribunal to expedite the consideration and pass appropriate orders on the delay petitions and stay petitions within three months from the date of the judgment. The court emphasized that the Appellate Tribunal must consider the delay petitions in light of the Supreme Court's decision mentioned by the petitioner's counsel. Until the Tribunal issues orders as directed, all coercive proceedings related to revenue recovery shall be put on hold. Consequently, the writ petition was disposed of with the specified directives to the Appellate Tribunal for timely resolution of the pending matters.
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