M/S Guruvayur Hotels PVT. LTD. vs. Deputy Commissioner Of State Tax
Held
The High Court directed the Joint Commissioner (Appeals) to hear and dispose of the petitioner's stay petition within two months. It also ordered that coercive recovery steps be kept in abeyance until the stay petition is decided.
Facts
M/s Guruvayur Hotels Pvt. Ltd. filed a writ petition seeking a direction for the appellate authority to dispose of their appeal and stay petition, which were filed against an assessment order for the year 2020-21. Coercive recovery steps had been initiated against the petitioner through a revenue recovery notice while the appeal was pending.
Key Issues
The key legal issues were the delay in the appellate authority's disposal of a stay petition against an assessment order and the initiation of coercive recovery proceedings during the pendency of the appeal and stay application.
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 TUESDAY, THE 21ST DAY OF MARCH 2023 / 30TH PHALGUNA, 1944 WP(C) NO. 9657 OF 2023 PETITIONER: M/S GURUVAYUR HOTELS PVT. LTD., EAST NADA, GURUVAYUR, THRISSUR DISTRICT, REPRESENTED BY P. AJAY, EXECUTIVE DIRECTOR. BY ADVS. P.S.SOMAN T.RADHAMONY RESPONDENTS: 1 DEPUTY COMMISSIONER OF STATE TAX STATE GOODS & SERVICE TAX DEPARTMENT, SPECIAL CIRCLE, TAX COMPLEX, POOTHOLE, THRISSUR, PIN - 680004 2 THE JOINT COMMISSIONER (APPEALS) STATE GOODS & SERVICE TAX DEPARTMENT TAX COMPLEX, POOTHOLE, THRISSUR, PIN - 680004 3 DEPUTY COMMISSIONER (ARREAR RECOVERY) TAX PAYER SERVICES, STATE GST DEPARTMENT, TAX COMPLEX, POOTHOLE, THRISSUR, PIN – 680004 DR.THUSHARA JAMES, SR.GOVT.PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21.03.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 9657 OF 2023 2 T.R. RAVI, J. -------------------------------------------- W. P. (C). No. 9657 of 2023 -------------------------------------------- Dated this the 21st day of March, 2023
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.