LAWS(KER)-2019-11-431

MARKOSE KUZHALANATTU Vs. ASSISTANT COMMISSIONER-I

Decided On November 05, 2019
Markose Kuzhalanattu Appellant
V/S
Assistant Commissioner-I Respondents

JUDGEMENT

(1.) Against Ext.P1 series of assessment orders for the assessment years 2013-14, 2014-15 and 2015-16 under the Kerala Value Added Tax Act, the petitioner has preferred Ext.P2 series of appeals together with Ext.P3 series delay condonation applications and Ext.P4 series of stay petitions before the 2nd respondent. It is the case of the petitioner that even prior to considering the stay petition, recovery steps are taken by the respondents against the petitioner for recovery of the amounts confirmed by Ext.P1 series of assessment orders.

(2.) I have heard the learned counsel appearing for the petitioner and also the learned Government Pleader appearing for the respondents. On a consideration of the facts and circumstances of the case as also the submissions made across the Bar, I dispose the writ petition with the following directions: