K.T. Manoj Kumar vs. The Deputy Commissioner
Held
The High Court condoned the six-day delay in filing the appeal, directed the appellate authority to consider the stay application after affording an opportunity of hearing to the petitioner within six weeks, and ordered that all recovery proceedings be kept in abeyance until a decision is made on the stay application.
Facts
The petitioner faced recovery proceedings for amounts due under an assessment order. This occurred despite having filed an appeal, an application for condonation of a six-day delay, and a stay application, all of which were pending consideration before the appellate authority.
Key Issues
The key issues were the legality of initiating recovery proceedings while an appeal, delay condonation application, and stay application were pending before the appellate authority, and whether the delay in filing the 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 30TH DAY OF SEPTEMBER 2022 / 8TH ASWINA, 1944 WP(C) NO. 29738 OF 2022 PETITIONER/S: K.T. MANOJ KUMAR AGED 56 YEARS PROPRIETOR M/S. GAYATHRI INTERNATIONAL, TRIPPALUR, ERIMAYUR PALAKKAD , PIN - 678546 BY ADVS. HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA RESPONDENT/S: 1 THE DEPUTY COMMISSIONER SPECIAL CIRCLE, STATE GST DEPARTMENT, GST COMPLEX. PALAKKAD , PIN - 678001 2 THE DEPUTY COMMISSIONER (APPEALS) STATE GST DEPARTMENT. GST COMPLEX PALAKKAD, PIN - 678001 3 THE DEPUTY COMMISSIONER STATE GST DEPARTMENT GST COMPLEX. PALAKKAD , PIN - 678001 DR. THUSHARA JAMES, SR. GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30.09.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 29738 OF 2022 2 JUDGMENT
Petitioner has approached this Court, being aggrieved by the fact that recovery proceedings have been initiated against the petitioner (as is evident from Ext.P5) for recovery of amounts due under Ext.P1 order of assessment, when the Ext.P2 appeal along with the along with Ext.P3 application for condonation of delay of six days in filing th
The judgment continues below.
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