Artech Realtors PVT. LTD. vs. The Deputy Commissioner Of State Tax
Held
The High Court directed the 2nd respondent (Joint Commissioner of State Tax (Appeals)) to take up and dispose of the stay petition (Ext.P3) within a period of two months. Until the stay petition is decided, further proceedings for enforcement of the demand as per the assessment order (Ext.P1) were ordered to be kept in abeyance.
Facts
The petitioner, Artech Realtors Pvt. Ltd., filed a writ petition seeking a direction to the Joint Commissioner of State Tax (Appeals) to consider and pass orders on their appeal and stay petition, which were filed against an assessment order for the year 2015-16. The appeal and stay petition were pending before the appellate authority.
Key Issues
The key legal issue was whether the High Court should direct the appellate authority to expeditiously dispose of a pending stay petition and appeal against an assessment order, and grant interim protection during the pendency of such disposal.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE VIJU ABRAHAM MONDAY, THE 13TH DAY OF MARCH 2023/22ND PHALGUNA, 1944 WP(C) NO.8599 OF 2023 PETITIONER: ARTECH REALTORS PVT. LTD., THYCAUD, THIRUVANANTHAPURAM-695014. REPRESENTED BY ITS MANAGING DIRECTOR SRI.T.S. ASOK. BY ADVS. RAHUL A. S.ANIL KUMAR (TRIVANDRUM) SABU C.J M.RAJAGOPAL APARNA ANIL RESPONDENTS: 1 THE DEPUTY COMMISSIONER OF STATE TAX, STATE GST DEPARTMENT, (WORKS CONTRACT), TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM., PIN – 695002. 2 THE JOINT COMMISSIONER OF STATE TAX (APPEALS), STATE GST DEPARTMENT, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM., PIN – 695002. BY ADV. SMT.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.03.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC.No.8599 Of 2023 VIJU ABRAHAM, J. ----------------------------------- W.P.(C). No.8599 of 2023 ----------------------------------- Dated, this the 13th March, 2023 JUDGMENT Petitioner approaches this Court seeking a direction to the 2nd respondent to consider and pass orders on Ext.P2 appeal filed against Ext.P1 assessment order and Ext.P3 stay petition.
Heard the learned couns
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.