2019 (1) TMI 166 - 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 Kerala High Court ruled in favor of the petitioner, a registered dealer under the KVAT Act, questioning a penalty order. The court directed the authority to defer coercive steps until the appellate authority considers the stay petition.