Sabu Paul, Proprietor. vs. State Tax Officer
Held
The High Court directed the appellate authority to consider and pass orders on the petitioner's stay petition within two months. Until the stay petition is decided, all coercive proceedings against the petitioner were ordered to be kept in abeyance.
Facts
The petitioner challenged an assessment order for the year 2020-21 by filing an appeal and a stay petition before the appellate authority. Apprehending coercive recovery proceedings before the stay petition could be considered, the petitioner approached the High Court.
Key Issues
Whether coercive recovery proceedings could be initiated against the petitioner while their appeal and stay petition against the assessment order were pending before the appellate authority.
Sections Cited
None
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 TUESDAY, THE 16TH DAY OF MAY 2023 / 26TH VAISAKHA, 1945 WP(C) NO. 15829 OF 2023 PETITIONER: SABU PAUL, PROPRIETOR. AGED 57 YEARS, M/S. MALANADU TOURIST HOME, KOTTACHERRY, KANHANGAD, KASARAGOD, PIN – 671315. BY ADVS. P.S.SOMAN T.RADHAMONY RESPONDENTS: 1 STATE TAX OFFICER, STATE GOODS & SERVICE TAX DEPARTMENT, HOSDURG, KASARAGOD, PIN – 670511. 2 THE JOINT COMMISSIONER (APPEALS), STATE GOODS & SERVICE TAX DEPARTMENT, TAX COMPLEX, KOZHIKODE, PIN – 673020. 3 ASSISTANT COMMISSIONER (ARREAR RECOVERY), TAX PAYER SERVICES, STATE GST DEPARTMENT, KASARAGOD, PIN – 671123. BY SMT.DEVISHRI R., GOVT. PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16.05.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P(C)No.15829 OF 2023 J U D G M E N T Dated this 16th day of May, 2023
Aggrieved by Ext P1 order of assessment relating to assessment year 2020-21, petitioner has preferred an appeal before the 2nd respondent, a copy of which is produced as Ext P2. A petition for stay of proceedings pursuant to the assessment order has also been filed as Ext P3. Petitioner app
The judgment continues below.
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