The Kerala High Court directed the State Tax Officer to decide objection as the notice was issued under Section 66 of the Kerala Value Added Tax Act, 2003 (KVAT).
The petitioner’s case is that, pursuant to the notice issued under Sec.66 of the KVAT Act, the petitioner has submitted objection before the first respondent. However, till date, no orders have been passed on the objection. In the meantime, the third respondent has issued notice threatening to take coercive proceedings against the petitioner. The petitioner has submitted letter before the first respondent to defer further proceedings until a decision is taken on the objection.
The petitioner is apprehensive that the respondents may carry out the threat as per the orders. Hence, the writ petition was filed.
A Single Bench of Justice CS Dais observed that “Having considered the pleadings and materials on record and taking note of the fact that the petitioner has already submitted objection before the first respondent, I deem it appropriate to direct the first respondent to consider and dispose of the objection before enforcing the notices.”
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