M/S Aruna Tourist Home vs. Deputy Commissioner Of State Tax
Held
The High Court directed the Joint Commissioner (Appeals) to dispose of the petitioner's stay petitions within six weeks from the date of receipt of the judgment. It further ordered that all coercive proceedings based on the assessment orders be kept in abeyance until the stay petitions are decided.
Facts
M/s Aruna Tourist Home challenged GST assessment orders for 2020-21 and 2021-22 by filing statutory appeals and stay petitions. Despite the pendency of these appeals and stay applications, coercive recovery steps were initiated against the petitioner. The petitioner sought a direction for the expeditious disposal of the stay petitions.
Key Issues
The key issue was whether coercive recovery steps could be taken against an assessee while their statutory stay applications against assessment orders were pending before the appellate authority.
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. 15165 OF 2023 PETITIONER: M/S ARUNA TOURIST HOME, A M ROAD, PERUMBAVOOR, ERNAKULAM REPRESENTED BY T.N ASOK KUMAR, MANAGING PARTNER 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 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.15165 of 2023 : 2 : MOHAMMED NIAS C.P, J ========================= W.P (C) No.15165 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) statutory appeals and Exts.P3 & P3(a) stay pe
The judgment continues below.
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