M/S.Hotel Ramada vs. The Deputy Commissioner
Held
The High Court directed the Joint Commissioner (Appeals) to consider and dispose of the stay petition (Ext P3) within three months, after affording the petitioner an opportunity of being heard. It also ordered that all further proceedings pursuant to the assessment order (Ext P1) shall be deferred until the stay petition is decided.
Facts
M/s. Hotel Ramada, aggrieved by an assessment order (Ext P1), filed an appeal (Ext P2) and a stay petition (Ext P3) before the Joint Commissioner (Appeals). Apprehensive of coercive action during the pendency of these applications, the petitioner approached the High Court seeking expeditious disposal and interim protection.
Key Issues
Whether the appellate authority should be directed to expeditiously dispose of a pending stay petition and if interim protection should be granted against coercive action during its pendency.
Sections Cited
None
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS TUESDAY, THE 12TH DAY OF DECEMBER 2023 / 21ST AGRAHAYANA, 1945 WP(C) NO. 40801 OF 2023 PETITIONER: M/S.HOTEL RAMADA NEHRU TROPHY FINISHING POINT, PUNNAMADA, ALAPPUZHA REPRESENTED BY ITS AUTHORISED SIGNATORY BONNY ALOYSIUS, PIN - 685612 BY ADVS. P.N.DAMODARAN NAMBOODIRI HRITHWIK D. NAMBOOTHIRI RESPONDENTS: 1 THE DEPUTY COMMISSIONER STATE GST DEPARTMENT, TAX PAYER SERVICE DIVISION, ALAPPUZHA, PIN - 688001 2 THE JOINT COMMISSIONER (APPEALS) STATE GST DEPARTMENT, LIBRARY BUILDING, SASHTRI ROAD, KOTTAYAM, PIN - 686001 3 THE DEPUTY COMMISSIONER (R.R) STATE GST DEPARTMENT, ALAPPUZHA, PIN - 688001 OTHER PRESENT: GOVT.PLEADER SMT.JASMINE M.M THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12.12.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 40801 OF 2023 2 JUDGMENT The writ petition is filed to direct the second respondent to consider and dispose of Ext P2 appeal and Ext P3 stay petition, expeditiously and until such time, to stay further proceedings pursuant to Ext P1 assessment order.
The petitioner’s case is that, aggrieved by Ext P1 assessment order, the petitio
The judgment continues below.
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