https://www.taxtmi.com/caselaws?id=373067 Where a dealer has filed a statutory appeal against an assessment order under the Kerala Value Added Tax Act, 2003 and has also moved a stay petition, coercive recovery should not proceed before that stay request is decided. The Kerala HC emphasised procedural fairness and held that the authorities must await the appellate authority's consideration of the stay application rather than continue recovery action in the meantime. The respondent authority was directed to defer coercive steps until the stay petition is considered, with an expectation that the stay request be disposed of expeditiously. en-us Thu, 03 Jan 2019 00:00:00 +0530 Mon, 07 Jan 2019 12:17:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373067 Where a dealer has filed a statutory appeal against an assessment order under the Kerala Value Added Tax Act, 2003 and has also moved a stay petition, coercive recovery should not proceed before that stay request is decided. The Kerala HC emphasised procedural fairness and held that the authorities must await the appellate authority's consideration of the stay application rather than continue recovery action in the meantime. The respondent authority was directed to defer coercive steps until the stay petition is considered, with an expectation that the stay request be disposed of expeditiously. Case-Laws VAT and Sales Tax Thu, 03 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373067