9911796707
TMI Blog2022 (4) TMI 415X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Respondents : Smt.Dr.Thushara James, Sr.GP, Adv. Asp Kurup, SC JUDGMENT Petitioner is aggrieved by the orders issued by the 3rd respondent freezing the bank accounts of the petitioner as directed by the Deputy Commissioner of State Tax, Idukki, evident from Ext.P4. 2. Petitioner was a registered dealer under the Kerala Value Added Tax Act, 2003. For the assessment year 2016-2017, an order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The learned counsel also relies upon the decision of this Court in W.P.(C) No.6107/2014 wherein, observations were made to the effect that the recovery proceedings should not be initiated till the period for filing an appeal is over. 4. Dr.Thushara James, learned Senior Government Pleader on the other hand contended that the decision in W.P.(C) No.6107/2014 related to a provident fund matter and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not proceeded with till 21.04.2022 so as to enable the petitioner to move the appellate authority. Accordingly, the prohibitory order issued by the first respondent, in respect of the petitioner as communicated by the 3rd respondent to the petitioner by letter dated 17.03.2022 shall be kept in abeyance for a period till 21.04.2022. 7. It is clarified that if the petitioner files an appeal as wel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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