M/S. Hotel Sanyo vs. State Tax Officer (Works Contract)
Held
The High Court directed the appellate authority to consider and dispose of the petitioner's stay petition within three months, after affording an opportunity of being heard. Until the stay petition is decided, all further proceedings pursuant to the assessment order and revenue recovery notice were deferred.
Facts
The petitioner filed an appeal and a stay petition before the appellate authority against an assessment order. Despite the pendency of the stay petition, revenue recovery proceedings were initiated, leading the petitioner to seek expeditious disposal of the stay petition and deferment of recovery.
Key Issues
Whether recovery proceedings can be initiated while a stay petition against an assessment order is pending, and if the appellate authority can be directed to expeditiously dispose of the stay petition.
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 13TH DAY OF JUNE 2023 / 23RD JYAISHTA, 1945 WP(C) NO. 19151 OF 2023 PETITIONER: M/S. HOTEL SANYO, KURAVILANGAD, KOTTAYAM DISTRICT REPRESENTED BY JOSEPH VINCENT, MANAGING PARTNER, AGED 85 YEARS, PIN – 686633 BY ADVS.P.S.SOMAN T.RADHAMONY RESPONDENTS: 1 STATE TAX OFFICER (WORKS CONTRACT) STATE GOODS & SERVICE TAX DEPARTMENT, COLLECTORATE P.O., KOTTAYAM, PIN – 686002 2 THE JOINT COMMISSIONER (APPEALS), STATE GOODS & SERVICE TAX DEPARTMENT PUBLIC LIBRARY BUILDING, SASTHRI ROAD, KOTTAYAM, PIN – 686001 3 DEPUTY COMMISSIONER (ARREAR RECOVERY) TAX PAYER SERVICES, STATE GST DEPARTMENT, COLLECTORATE P.O., KOTTAYAM, PIN – 686002 G.P. SMT.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.06.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 19151 OF 2023 JUDGMENT Dated this the 13th day of June 2023 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 defer all further proceedings pursuant to Exts.P1 and P4. 2. The petitioner’
The judgment continues below.
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