2022 (4) TMI 415

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....ji V.Dev, Alan Priyadarshi Dev For the Respondents : Smt.Dr.Thushara James, Sr.GP, Adv. Asp Kurup, SC JUDGMENT Petitioner is aggrieved by the orders issued by the 3rd respondent freezing the bank accounts of the petitioner as directed by the Deputy Commissioner of State Tax, Idukki, evident from Ext.P4. 2. Petitioner was a registered dealer under the Kerala Value Added Tax Act, 2003. F....

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....g petitioner's entire business activity. The learned counsel also relies upon the decision of this Court in W.P.(C) No.6107/2014 wherein, observations were made to the effect that the recovery proceedings should not be initiated till the period for filing an appeal is over. 4. Dr.Thushara James, learned Senior Government Pleader on the other hand contended that the decision in W.P.(C) No.61....