M/S. HOTEL HILDA Vs. THE COMMERCIAL TAX OFFICER, THE DEPUTY COMMISSIONER, THE INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAXES AND STATE OF KERALA

JUDGEMENT

(1.) The petitioner has filed Exts. P4, P5 and P6 appeals accompanied by Exts. P7, P8 and P9 petitions for stay against Exts. P1, P2 and P3 orders of assessment under the Kerala Value Added Tax Act and the Kerala General Sales Tax Act. The petitioner is aggrieved by the coercive proceedings evidenced by Exts. P10 and P11 notices even during the pendency of the appeal and the petitions aforestated.