2019 (1) TMI 232 - 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 petitioner, a registered dealer under the Kerala Value Added Tax Act, filed a writ petition questioning an assessment order and seeking a stay on coercive steps. The High Court directed the authority to defer coercive steps until the appellate authority considers the stay petition.