Deferred tax notice action pending receipt of judgment copy in connected constitutional challenge.

Action under a notice issued under Section 25(1) of the Kerala Value Added Tax Act was to be deferred until the petitioner received a copy of the judgment in the connected writ proceedings challenging the constitutional validity of Section 174 of the Kerala State Goods and Services Tax Act. The authorities accepted that no further steps would be taken under the notice until that copy was furnished, and the matter was directed accordingly on that statement.

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Issues: Whether action pursuant to the notice issued under Section 25(1) of the Kerala Value Added Tax Act should be deferred until the petitioner receives a copy of the judgment in the connected writ proceedings challenging the constitutional vires of Section 174 of the Kerala State Goods and Services Tax Act.

Analysis: The notice was questioned on the ground that it had been issued before the petitioner could obtain a copy of the judgment in the connected matter. In response, the authorities accepted that all further action under the notice would be deferred until the petitioner received a copy of that judgment.

Conclusion: The authorities were directed, on the basis of their statement, to defer action under the notice until the petitioner receives the copy of the judgment in the connected writ proceedings.

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