M/S. Harrisons Malayalam LTD. vs. State Of Kerala
Held
The High Court directed the appellate authority to consider and pass orders on the delay petition within one month. If the delay petition is allowed, the appellate authority must then consider the stay petition within two months from the disposal of the delay petition. All coercive recovery proceedings were ordered to be kept in abeyance until these petitions are decided.
Facts
The petitioner challenged a rectified assessment order under the CST Act by filing an appeal, a delay petition, and a stay petition before the appellate authority. While these were pending, revenue recovery proceedings were initiated against the petitioner. The petitioner approached the High Court seeking a time-bound direction for the disposal of the delay and stay petitions.
Key Issues
Whether the appellate authority should be directed to consider the petitioner's delay and stay petitions in a time-bound manner, and whether coercive recovery proceedings should be stayed during this period.
Sections Cited
Section 7 of The Kerala Revenue Recovery Act, 1968
AI-generated summary — verify with the full judgment below
Heard together (2 matters)
Read from the judgment's own cause title. This page is filed under one of them.
WP(C) NO. 36504 OF 2021 1 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUESDAY, THE 15TH DAY OF NOVEMBER 2022 / 24TH KARTHIKA, 1944 WP(C) NO. 36504 OF 2022 PETITIONER/S: M/S. HARRISONS MALAYALAM LTD. 24/1624, BRISTOW ROAD, WILLINGDON ISLAND, COCHIN, REPRESENTED BY ITS HEAD - LEGAL, MR. SUMITH BABU., PIN - 682003 BY ADVS. RAJA KANNAN M.GOPIKRISHNAN NAMBIAR K.JOHN MATHAI JOSON MANAVALAN KURYAN THOMAS PAULOSE C. ABRAHAM RESPONDENT/S: 1 STATE OF KERALA REPRESENTED BY ITS SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM , PIN - 695001 2 THE JOINT COMMISSIONER (APPEALS) KERALA STATE GOODS AND SERVICES TAX DEPARTMENT, GST COMPLEX, PERUMANOOR P.O., COCHIN , PIN - 682015 3 THE DEPUTY COMMISSIONER SPECIAL CIRCLE (PRODUCE), KERALA STATE GST DEPARTMENT, BAZAR ROAD, MATTANCHERRY , PIN - 682002 OTHER PRESENT: SMT.RESHMITHA RAMACHANDRAN(GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15.11.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 36504 OF 2021 2 BECHU KURIAN THOMAS, J. ======================== W.P.(C) No. 36504 of 2022 ------------------------------------------------ D
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