Odayam Beach Retreat PVT. LTD. vs. The State Tax Officer – 2
Held
The High Court directed the Joint Commissioner of State Tax (Appeals) to hear and dispose of the stay petition within two months from the date of receipt of the judgment. It also ordered that coercive recovery steps be kept in abeyance until the stay petition is decided.
Facts
The petitioner, Odayam Beach Retreat Pvt. Ltd., filed an appeal and a stay petition against an assessment order and a demand notice. They approached the High Court seeking a direction for the appellate authority to expeditiously dispose of these pending applications.
Key Issues
The primary issue was whether the High Court should direct the appellate authority to expeditiously dispose of a pending appeal and stay petition, and grant interim protection from coercive recovery steps.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI WEDNESDAY, THE 12TH DAY OF APRIL 2023 / 22ND CHAITHRA, 1945 WP(C) NO. 13168 OF 2023 PETITIONER: ODAYAM BEACH RETREAT PVT. LTD. EDAVA, ODAYAM, VARKALA, THIRUVANANTHAPURAM. REPRESENTED BY ITS DIRECTOR, THILAKAN V.S., PIN – 695 141 BY ADVS. RAHUL A. S.ANIL KUMAR (TRIVANDRUM) SABU C.J M.RAJAGOPAL APARNA ANIL RESPONDENTS: 1 THE STATE TAX OFFICER - 2 OFFICE OF THE JOINT COMMISSIONER, TAX PAYER SERVICES, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM., PIN – 695 002 2 THE JOINT COMMISSIONER OF STATE TAX (APPEALS) STATE GST DEPARTMENT, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM., PIN – 695 002 3 THE DEPUTY TAHSILDAR VARKALA TALUK, VARKALA, THIRUVANANTHAPURAM., PIN – 695 141 SMT. RASHMITA R. CHANDRAN, GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12.04.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 13168 OF 2023 2 T.R.RAVI, J. ---------------------------------------- WP (C) No.13168 of 2023 ------------------------------------------- Dated this the 12th day of April, 2023 JUDGMENT Admit. Government Pleader takes notice for the respond
The judgment continues below.
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Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.