G. Soman vs. The Deputy Commissioner Of State Tax
Held
The High Court directed the Appellate Authority (4th respondent) to consider and pass orders on the petitioner's stay application and delay condonation petition within two months. It further ordered that any demands arising from the assessment order be kept in abeyance until these applications are decided by the Appellate Authority.
Facts
The petitioner, facing an assessment order for the year 2018-19, filed an appeal along with applications to condone a 215-day delay and for a stay of demand. Apprehending recovery proceedings while these applications were pending before the Appellate Authority, the petitioner approached the High Court.
Key Issues
Whether recovery proceedings should be kept in abeyance when an appeal, along with applications for condonation of delay and stay, is pending before the Appellate Authority.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MRS. JUSTICE SHOBA ANNAMMA EAPEN FRIDAY, THE 19TH DAY OF APRIL 2024 / 30TH CHAITHRA, 1946 WP(C) NO. 16013 OF 2024 PETITIONER/S: G. SOMAN, AGED 73 YEARS PROPRIETOR, M/S. HOTEL ROHINI PALLICKAL, KOTTARAKKARA, KOLLAM, PIN - 691566 BY ADVS. R.SREEJITH K.KRISHNA ACHYUTH MENON PADMANATHAN K.V. RESPONDENT/S: 1 THE DEPUTY COMMISSIONER OF STATE TAX, SPECIAL CIRCLE, SGST DEPARTMENT, KOTTARAKKARA, KOLLAM, PIN - 691506 2 THE ASSISTANT COMMISSIONER, SGST DEPARTMENT, ANCHAL,KOLLAM, PIN - 691306 3 DEPUTY COMMISSIONER (APPEALS), KERALA STATE GST DEPARTMENT, KOLLAM, PIN - 691002 4 THE JOINT COMMISSIONER (APPEALS), COMMERCIAL TAXES DEPARTMENT, KOLLAM, PIN - 691002 SRI PREMCHAND R NAIR, SR, GP. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19.04.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 16013 OF 2024 2 JUDGMENT
Petitioner has approached this Court apprehending recovery proceedings in respect of the demands raised as per Ext.P1 order of assessment for the assessment year 2018-19. 2. Learned counsel appearing for the petitioner submits that the petitioner has filed Ext.P2 app
The judgment continues below.
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Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.