VAT: Recovery Proceedings initiation before Expiry of Time for Filing Appeal is Impermissible – Kerala HC

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...