Flair Hotels And Resorts PVT. LTD. vs. The Deputy Commissioner
Held
The High Court directed that further recovery proceedings be kept in abeyance until the appellate authority decides on the petitioner's stay application. The appellate authority was ordered to dispose of the stay application within six weeks after providing an opportunity of hearing to the petitioner.
Facts
The petitioner challenged an assessment order under the Kerala General Sales Tax Act, 1963 by filing an appeal and a stay application before the appellate authority. While the stay application was pending, the petitioner faced recovery proceedings for the amount due under the assessment order.
Key Issues
Whether recovery proceedings can be initiated and continued against an assessee while their application for stay against an assessment order is 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 28TH DAY OF NOVEMBER 2022 / 7TH AGRAHAYANA, 1944 WP(C) NO. 38163 OF 2022 PETITIONER: FLAIR HOTELS AND RESORTS PVT. LTD. ADUKKATH -P.O, KUTTIADY, KOZHIKODE - 673508, REPRESENTED BY ITS MANAGING DIRECTOR SRI. SUNOJ KURIYAN, PIN - 673508 BY ADVS. AJI V.DEV ALAN PRIYADARSHI DEV S.SAJEEVAN RESPONDENTS: 1 THE DEPUTY COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT, SPECIAL CIRCLE -II, STATE GST COMPLEX ERANHIPALAM, KOZHIKODE, PIN - 673006 2 THE JOINT COMMISSIONER [APPEALS], STATE GOODS AND SERVICES TAX DEPARTMENT NIRMAL ARCADE, ERANHIPALAM (PO), KOZHIKODE, PIN – 673006. 3 THE STATE TAX OFFICER (RECOVERY) O/O THE DEPUTY COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, STATE GST COMPLEX, ERANHIPALAM, KOZHIKODE -, PIN – 673006. OTHER PRESENT: ADV. THUSHARA JAMES (SR GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28.11.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P (C) No.38163/2022 -2- J U D G M E N T The petitioner suffered Ext.P1 order of assessment under the provisions of the Kerala General Sales Tax Act, 1963 for the assessment year 2020 –
The judgment continues below.
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