M/S. Kng Silks & Sarees vs. The Deputy Commissioner (Appeals)
Held
The High Court directed the first respondent (Appellate Authority) to consider and dispose of the stay petition within three months, after affording the petitioner an opportunity of being heard. All further proceedings pursuant to the assessment order and demand notice were deferred until the stay petition is decided.
Facts
The petitioner filed an appeal and a stay petition against an assessment order. During the pendency of these, a demand notice was issued, leading the petitioner to seek a direction for expeditious disposal of the stay petition and a deferment of recovery proceedings.
Key Issues
Whether the appellate authority should be directed to expeditiously dispose of a pending stay application against an assessment order, and if recovery proceedings should be deferred until its decision.
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 FRIDAY, THE 30TH DAY OF JUNE 2023 / 9TH ASHADHA, 1945 WP(C) NO. 21110 OF 2023 PETITIONER: M/S. KNG SILKS & SAREES, LAXMI NIVAS, MARKET ROAD NORTH, KOMBARA JUNCTION, COCHIN, REP. BY ITS PARTNER, PRASHOBH K.P, S/O. K.L.PADMANABHA PAI, KADALIKANDATHIL, LAXMI NIVAS, ADAYATH LANE, ELAMAKKARA, KOCHI ., PIN – 682026 BY ADVS.DINESH R.SHENOY P.ROHIT PREMANANDAN SHENOY SILESH S. PRABHU SAMBHU NARAYANAN S. JOMOL PIUS RESPONDENTS: 1 THE DEPUTY COMMISSIONER (APPEALS), SGST DEPARTMENT, ERNAKULAM, COCHIN, PIN – 682014 2 DEPUTY COMMISSIONER (ARREAR RECOVERY), OFFICE OF THE JOINT COMMISSIONER, TAX PAYER SERVICES, STATE GST DEPARTMENT, SGST COMPLEX, PERUMANOOR P.O., PIN - 682015 SR GP SMT THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30.06.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 21110 OF 2023 JUDGMENT Dated this the 30th day of June 2023 The writ petition is filed to direct the first respondent to consider and dispose of Ext.P10 appeal and P11 stay petition, expeditiously.
The petitioner’s case is that, aggrieved by Ext.P7 assessment or
The judgment continues below.
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