T.N. Asok Kumar, Proprietor vs. Deputy Commissioner Of State Tax
Held
The High Court directed the appellate authority (2nd respondent) to pass orders on the petitioner's stay petitions within a period of six weeks from the date of receipt of the judgment. It further ordered that all further proceedings pursuant to the assessment orders would be kept in abeyance until such orders are passed.
Facts
The petitioner challenged assessment orders for the years 2020-21 and 2021-22 by filing statutory appeals and stay petitions before the appellate authority. During the pendency of these appeals and stay petitions, coercive recovery steps were initiated against the petitioner, leading to this writ petition.
Key Issues
The key legal issue was the delay by the appellate authority in deciding the stay petitions filed by the petitioner, which resulted in coercive recovery actions being initiated during the pendency of the statutory appeals.
Sections Cited
None mentioned
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P. FRIDAY, THE 5TH DAY OF MAY 2023 / 15TH VAISAKHA, 1945 WP(C) NO. 15084 OF 2023 PETITIONER: T.N. ASOK KUMAR, PROPRIETOR, M/S HOTEL ANJALY INTERNATIONAL, OUSHADHI JUNCTION, M C ROAD, PERUMBAVOOR ERNAKULAM, PIN - 683542 BY ADVS. P.S.SOMAN T.RADHAMONY RESPONDENTS: 1 DEPUTY COMMISSIONER OF STATE TAX STATE GOODS & SERVICE TAX DEPARTMENT, SPECIAL CIRCLE, MINI CIVIL STATION, PERUMBAVOOR, PIN - 683542 2 THE JOINT COMMISSIONER (APPEALS), STATE GOODS & SERVICE TAX DEPARTMENT TAX COMPLEX, MATTANCHERRY, KOCHI, PIN - 682002 3 DEPUTY COMMISSIONER (ARREAR RECOVERY), TAX PAYER SERVICES, STATE GST DEPARTMENT, MINI CIVIL STATION, ALUVA, ERNAKULAM, PIN - 683101 BY ADV P.S.SOMAN GP RASHMITA RAMACHANDRAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05.05.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P. (C) No.15084 of 2023 : 2 : MOHAMMED NIAS C.P, J ========================= W.P (C) No.15084 of 2023 ========================== Dated this the 5th day of May, 2023 JUDGMENT The petitioner challenging Exts.P1 & P1(a) assessment orders has filed Exts.P2 & P2(a) st
The judgment continues below.
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