M/S. Rohini Global Merchandise (P) LTD. vs. The Deputy Commissioner
Held
The High Court directed the 2nd respondent to hear and dispose of the petitioner's stay petition (Ext.P3) within two months. It further ordered that all coercive steps for recovery against the petitioner shall be kept in abeyance until the stay petition is decided.
Facts
The petitioner challenged an assessment order (Ext.P1) by filing an appeal (Ext.P2) and a stay petition (Ext.P3) before the 2nd respondent. While these were pending, recovery proceedings were initiated (Ext.P4, P4(a), P4(b)), leading the petitioner to seek a direction for expedited disposal of the stay petition.
Key Issues
The primary issue was the delay in the appellate authority disposing of the petitioner's stay application against an assessment order, which resulted in coercive recovery proceedings being initiated while the appeal was still pending.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI FRIDAY, THE 17TH DAY OF MAY 2024 / 27TH VAISAKHA, 1946 WP(C) NO. 17802 OF 2024 PETITIONER: M/S. ROHINI GLOBAL MERCHANDISE (P) LTD. COLLEGE ROAD, PULAMON, KOTTARAKKARA, KOLLAM, REPRESENTED BY ITS MANAGING DIRECTOR, SUBHASH SOMAN, PIN – 691 506. BY ADVS. R.SREEJITH K.KRISHNA ACHYUTH MENON PADMANATHAN K.V. RESPONDENTS: 1 THE DEPUTY COMMISSIONER TAX PAYER SERVICES DIVISION, SGST DEPARTMENT, KOTTARAKKARA, KOLLAM, PIN – 691 506. 2 THE JOINT COMMISSIONER (APPEALS) COMMERCIAL TAXES DEPARTMENT, STATE GST COMPLEX, BAPUJI NAGAR, ASRAMAM, KOLLAM, PIN – 691 002. 3 DEPUTY COMMISSIONER (ARREAR RECOVERY) TAX PAYER SERVICES DIVISION, SGST DEPARTMENT, BAPUJI NAGAR, KOLLAM, PIN – 691 002. BY ADV B S SYAMANTHAK - GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17.05.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.17802 of 2024 : 2 : JUDGMENT Dated this the 17th day of May, 2024 Admit. Government Pleader takes notice for respondents.
The limited prayer in the writ petition is for a direction to the 2nd respondent to dispose of Ext.P2 appeal
The judgment continues below.
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