M/S.Ramada vs. State Tax Officer (Lt)
Held
The High Court refused to grant an interim stay on the recovery notices, stating it would not exercise parallel jurisdiction with the appellate authority. However, it directed the appellate authority to expeditiously consider and dispose of the applications for condonation of delay and stay, preferably within two months.
Facts
The petitioner, having previously failed to challenge assessment orders via writ petition, filed an appeal along with applications for condonation of delay and stay before the appellate authority. While these applications were pending, the petitioner received revenue recovery notices, leading to this second writ petition seeking an interim stay and expeditious disposal of the pending applications.
Key Issues
Whether the High Court should grant an interim stay on recovery notices when an appeal and related applications are pending before the appellate authority, and whether the appellate authority should be directed to dispose of these applications expeditiously.
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Heard together (2 matters)
Read from the judgment's own cause title. This page is filed under one of them.
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH THURSDAY, THE 21ST DAY OF DECEMBER 2023 / 30TH AGRAHAYANA, 1945 WP(C) NO. 42755 OF 2023 PETITIONER/S: M/S.RAMADA AGED 44 YEARS PUNNAMADA, ALAPPUZHA REPRESENTED BY ITS AUTHORIZED SIGNATORY BONNY ALOYSIUS, PIN - 685612 BY ADVS. P.N.DAMODARAN NAMBOODIRI HRITHWIK D. NAMBOOTHIRI RESPONDENT/S: 1 STATE TAX OFFICER (LT) LUXURY TAX BSNL BHAVAN, HEAD POST OFFICE ROAD, STATE GST DEPARTMENT, ALAPPUZHA, PIN - 688001 2 THE JOINT COMMISSIONER (APPEALS) STATE GST DEPARTMENT, 1ST FLOOR, CIVIL STATION, COLLECTORATE.P.O, KOTTAYAM, PIN - 686002 3 THE STATE TAX OFFICER (ARREAR RECOVERY) O/O THE JOINT COMMISSIONER TAX PAYERS SERVICES, STATE GST DEPARTMENT, ALAPPUZHA, PIN - 688001 OTHER PRESENT: JASMINE M.M.-GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21.12.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 42755 OF 2023 2 JUDGMENT Dated this the 21st day of December,2023 This is the second writ petition filed by the petitioner before this court on the same subject matter. Earlier the petitioner has approached this court by filing W.P(C) No. 30883/2022, wherein the petit
The judgment continues below.
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