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of <h1>Stay granted for VAT dealer pending appeal on assessment order</h1> The High Court granted a stay on coercive steps against the petitioner, a registered dealer under the Kerala Value Added Tax Act, until the appellate ... Validity of assessment order - the authorities are taking coercive steps before the appellate authority - Held that:- The petitioner has exercised on time its statutory remedy of filing an appeal. It appears that it has also filed a stay petition. Procedural fairness demands that the authorities may wait, before taking further steps, until the appellate authority decides on the stay petition - writ petition disposed off directing the respondent authority to defer coercive steps until the second respondent considers the stay petition. The petitioner, a registered dealer under the Kerala Value Added Tax Act, filed a writ petition questioning an assessment order and seeking a stay on coercive steps. The High Court directed the authority to defer coercive steps until the appellate authority considers the stay petition.
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