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VAT: Recovery Proceedings initiation before Expiry of Time for Filing Appeal is Impermissible – Kerala HC
Case Law Details
- Case Name
- K.T. Joseph Vs Deputy Commissioner of State Tax (Kerala High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Kerala High Court
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K.T. Joseph Vs Deputy Commissioner of State Tax (Kerala High Court)
Disposing writ petition in K T Joseph Vs. Deputy Commissioner of State Tax & Ors, the Hon’ble high Court of Kerala has observed that initiating recovery proceedings even before the expiry of the said period will make the appeal practically redundant. The petitioner herein was a registered dealer under the Kerala Value Added Tax Act, 2003. For the AY 2016-2017, an order of assessment was issued against the petitioner under the said Act, against which an appeal was preferred before the 1st appellate authority. Though the f...





