Hotel New Indraprastha vs. The State Tax Officer
Held
The High Court directed the 2nd respondent (Joint Commissioner, Appeals) to consider and pass orders on the petitioner's stay petition within two months. It also ordered that recovery proceedings under the assessment order be kept in abeyance until the stay petition is decided.
Facts
The petitioner, Hotel New Indraprastha, received an assessment order under the Kerala General Sales Tax Act, 1963, against which an appeal and stay petition were filed. Before the stay petition was decided by the appellate authority, a recovery notice was issued.
Key Issues
The key issue was the premature initiation of recovery proceedings against the petitioner while their appeal and stay petition against an assessment order 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 GOPINATH P. MONDAY, THE 19TH DAY OF DECEMBER 2022 / 28TH AGRAHAYANA, 1944 WP(C) NO. 41047 OF 2022 PETITIONER: HOTEL NEW INDRAPRASTHA NAVAIKULAM, THIRUVANAMTHAPURAM REPRESENTED BY ITS MANAGING PARTNER .P.KARTHIKEYAN , PIN – 695101. BY ADVS. HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA RESPONDENTS: 1 THE STATE TAX OFFICER STATE GST DEPARTMENT, MINI CIVIL STATION. ATTINGAL, PIN - 695101 2 THE JOINT COMMISSIONER (APPEALS) STATE GST DEPARTMENT. TAXES TOWER, KILLIPPALAM THIRUVANAMTHAPURAM, PIN - 695002 3 THE DEPUTY COMMISSIONER STATE GST DEPARTMENT. TAXES TOWER, KILLIPPALAM, KARAMANA, THIRUVANAMTHAPURAM, PIN - 695002 OTHER PRESENT: ADV. THUSHARA JAMES (SR GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19.12.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P (C) No.41047/2022 -2- J U D G M E N T The petitioner suffered Ext.P1 order of assessment under the provisions of Kerala General Sales Tax Act, 1963 for assessment year 2020-21. Being aggrieved by that order of assessment the petitioner preferred Ext.P2 appeal along with Ext.P3 stay petition before the 2nd respondent. Pe
The judgment continues below.
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