M/ S Hotel Edassery Tower vs. The State Tax Officer (Intelligence)
Held
The High Court directed the Tribunal to consider the petitioner's stay application within six weeks after providing an opportunity of being heard. The Court condoned the three-day delay in filing the appeal, instructing the Tribunal to treat it as filed in time, and ordered that recovery proceedings be kept in abeyance until the stay application is decided.
Facts
The petitioner was subjected to a penalty order under the KGST Act, which was subsequently confirmed in a first appeal. They filed a second appeal before the Tribunal, along with applications for stay and condonation of a three-day delay, apprehending revenue recovery proceedings before these applications could be heard.
Key Issues
Whether revenue recovery proceedings should be stayed pending the Tribunal's decision on a stay application and a minor delay condonation application in a second appeal. Whether a three-day delay in filing an appeal should be condoned.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. FRIDAY, THE 25TH DAY OF NOVEMBER 2022 / 4TH AGRAHAYANA, 1944 WP(C) NO. 37980 OF 2022 PETITIONER: 1 M/ S HOTEL EDASSERY TOWER MUVATTUPUZHA ROAD, THODUPUZHA, IDUKKI,PIN - 685581 REPRESENTED BY ITS MANAGING PARTNER- SUNNY JACOB, BY ADV DIVYA RAVINDRAN RESPONDENTS: 1 THE STATE TAX OFFICER (INTELLIGENCE) MOBILE SQUAD NO. IV, NEDUMKANDAM, IDUKKI, PIN - 685553 2 THE JOINT COMMISSIONER (APPEALS) THE STATE GOODS & TAX DEPARTMENT, KOTTAYAM, PIN - 686001 3 THE SALES TAX APPELLATE TRIBUNAL STAT ADDITIONAL BENCH KOTTAYAM, GST COMPLEX, NAGAMPADOM, KOTTAYAM, PIN - 686001 ADV. THUSHARA JAMES, SR. GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25.11.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.37980 of 2022 2 JUDGMENT Dated this the 25th day of November, 2022 The petitioner suffered Ext.P1 order imposing penalty for the assessment year 2019-20 under the provisions of the KGST Act and the said order was confirmed in appeal by Ext.P2 order. The petitioner has filed a further appeal before the 3rd respondent Tribunal along with Ext.P4 application for stay and E
The judgment continues below.
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