9911796707
TMI Blog2022 (4) TMI 415X X X X Extracts X X X X X X X X Extracts X X X X ..... iated only after expiry of the period for filing the appeal. Since the petitioner was served with the order of the first appellate authority only on 22.02.2022, as contended by the learned counsel for the petitioner, the period for filing the appeal will expire only on 21.04.2022. Initiating recovery proceedings even before the expiry of the said period will make the appeal practically redundant. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cted 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 of assessment was issued against the petitioner, against which an appeal was preferred before the 1st appellate authority. Though the first appeal was dismissed, by order dated 30.12.2021, petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll 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 may not stricto sensu be applicable to the issue involved in this case. 5. Considering the circumstances and after bearing in mind the contentions raised by the learned counsel for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f 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 well as a stay petition before 21.04.2022, then the prohibitory order shall continue until the stay petition is considered or two months thereafter, whichever is earlier. Wi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
