G. Soman vs. The Deputy Commissioner Of State Tax
Held
The High Court directed the Appellate Authority to consider and pass appropriate orders on the petitioner's stay application and delay petition within two months. Until these orders are passed, any demands pursuant to the assessment order shall be kept in abeyance.
Facts
The petitioner, apprehending recovery proceedings based on an assessment order for the assessment year 2017-18, had filed an appeal along with a stay application and a petition to condone a delay of 215 days before the Appellate Authority. These applications were pending consideration.
Key Issues
The primary issue was whether recovery proceedings should be stayed while the petitioner's appeal, stay application, and delay condonation petition were 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. 15988 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,KOLLAM, PIN - 691506 2 THE ASSISTANT COMMISSIONER, SGST DEPARTMENT, ANCHAL,KOLLAM, PIN - 691306 3 THE DEPUTY COMMISSIONER (APPEALS), KERALA STATE GST DEPARTMENT, KOLLAM, PIN - 691002 4 JOINT COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES,KOLLAM, PIN - 691002 SRI V VENUGOPAL, 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. 15988 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 2017-18. 2. Learned counsel appearing for the petitioner submits that the petitioner has filed Ext.P2 appeal, challenging Ext.P1 o
The judgment continues below.
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