M/S. Hotel Sea Gate vs. The Deputy Commissioner (Assmt)
Held
The High Court directed the Appellate Tribunal to consider and pass orders on the petitioner's second appeal within four months from the date of receipt of the judgment. It also ordered that coercive steps against the petitioner shall be kept in abeyance until the disposal of the said appeal.
Facts
M/s. Hotel Seagate filed a second appeal in May 2022 before the Kerala Agricultural Income Tax and Sales Tax Appellate Tribunal against an assessment order and a first appellate order. The petitioner sought a direction for the early disposal of this pending appeal and a stay on coercive recovery steps.
Key Issues
The key legal issues were the delay in the disposal of the petitioner's second appeal and the need to keep coercive recovery steps in abeyance during its pendency.
Sections Cited
None
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 MONDAY, THE 3RD DAY OF APRIL 2023 / 13TH CHAITHRA, 1945 WP(C) NO. 10222 OF 2023 PETITIONER: M/S. HOTEL SEAGATE PATHADIPALAM, SOUTH KALAMASSERY, ERNAKULAM DISTRICT,PIN – 682 033. REPRESENTED BY ITS PARTNER, NISHAND MATHEW, S/O. K.T MATHEW, AGED 41 YEARS, RESIDING AT 4B, SKYLINE APARTMENT, PATHADIPALAM, SOUTH KALAMASSERY, ERNAKULAM DISTRICT - 682 033. BY ADVS. K.J.ABRAHAM NIKHIL JOHN RESPONDENTS: 1 THE DEPUTY COMMISSIONER (ASSMT) SPECIAL CIRCLE-III, KERALA STATE GST DEPARTMENT, ERNAKULAM DISTRICT, PIN – 682 015. 2 THE JOINT COMMISSIONER (APPEALS) KERALA STATE GST DEPARTMENT, ERNAKULAM DISTRICT, PIN – 682 015. 3 THE KERALA AGRICULTURAL INCOME TAX AND SALES TAX APPELLATE TRIBUNAL, 6TH FLOOR, TAX COMPLEX, PERUMANNOOR P.O, THEVARA, ERNAKULAM DISTRICT, PIN – 682 015. OTHER PRESENT: DR.THUSHARA JAMES-SR.GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.04.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.10222 of 2023 2 T.R RAVI, J --------------------------------------- W.P.(C) No. 10222 of 2023 -------------------------------------- Dated this the 3
The judgment continues below.
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