Pradeep. K. vs. The State Tax Officer (Works Contract)
Held
The High Court directed the appellate authority to pass orders on the pending appeals within two months. It also ordered that coercive recovery steps be kept in abeyance until the appeals are disposed of.
Facts
The petitioner faced revenue recovery steps for assessment years 2013-14 and 2015-16 despite appeals against the assessment orders being pending before the Joint Commissioner of State Tax (Appeals). The appeals had been heard, but orders were yet to be issued.
Key Issues
The key legal issue was whether revenue recovery proceedings could be initiated and continued while appeals against the underlying 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 T.R.RAVI MONDAY, THE 27TH DAY OF FEBRUARY 2023 / 8TH PHALGUNA, 1944 WP(C) NO. 3631 OF 2023 PETITIONER: 1 PRADEEP. K. AGED 45 YEARS PROPRIETOR, SMERA CONSTRUCTIONS, ANDOOR, KOTTARAKKA., PIN - 691532 BY ADVS. RAHUL A. SABU C.J M.RAJAGOPAL APARNA ANIL RESPONDENTS: 1 THE STATE TAX OFFICER (WORKS CONTRACT) STATE GST DEPARTMENT, ASRAMOM, KOLLAM., PIN - 691002 2 THE JOINT COMMISSIONER OF STATE TAX (APPEALS) STATE GST DEPARTMENT, ASRAMOM, KOLLAM., PIN - 691002 3 THE TAHSILDAR (REVENUE RECOVERY) TALUK OFFICE, KOTTARAKKARA, KOLLAM DISTRICT., PIN - 691506 BY ADV.DR. THUSHARA JAMES, SR. GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27.02.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.3631 of 2023 2 T.R. RAVI, J. ------------------------------------ W.P.(C.) No.3631 of 2023 ------------------------------------ Dated this the 27th day of February, 2023 JUDGMENT Admit. Government pleader takes notice for the respondents.
The grievance of the petitioner is that revenue recovery steps have been initiated against the petitioner when Exts.P2 and P2(a) appeals are pending
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.