Hotel 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 application within two months after affording an opportunity of hearing. All further steps pursuant to the recovery notice were suspended until the stay petition is decided.
Facts
The petitioner, Hotel Indraprastha, received an assessment order under the KGST Act for 2020-2021. They filed an appeal and a stay application before the appellate authority. While the stay application was pending, a recovery notice was issued, prompting the petitioner to approach the High Court.
Key Issues
Whether recovery proceedings should be suspended pending the appellate authority's decision on a stay application filed against an assessment order.
Sections Cited
None mentioned
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. WEDNESDAY, THE 7TH DAY OF DECEMBER 2022 / 16TH AGRAHAYANA, 1944 WP(C) NO. 39401 OF 2022 PETITIONER: HOTEL INDRAPRASTHA CHARUMMOOD, ALAPPUZHA - 690 505, REPRESENTED BY ITS MANAGING PARTNER, K.P.INDRABALAN , PIN - 690505 BY ADVS. HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA RESPONDENTS: 1 THE STATE TAX OFFICER STATE GST DEPARTMENT, MINI CIVIL STATION. MAVELIKKARA , ALAPPUZHA DISTRICT , PIN - 690101 2 THE JOINT COMMISSIONER (APPEALS) STATE GST DEPARTMENT. BAPPUJI NAGAR ASHARAMAM, KOLLAM , PIN - 691002 3 THE DEPUTY COMMISSIONER THE DEPUTY COMMISSIONER STATE GST DEPARTMENT. MINI CIVIL STATION. CHENGANNUR, ALAPPUZHA DISTRICT , PIN - 689121 ADV. THUSHARA JAMES (SR GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07.12.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P. (C) No. 39401 of 2022 ..2.. JUDGMENT Dated this the 7th day of December, 2022 The petitioner suffered Ext.P1 order of assessment under the provisions of the KGST Act, for the assessment year 2020-2021. The petitioner has filed Ext.P2 appeal before the 2nd respondent along with Ext.P3 application
The judgment continues below.
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