Abdul Hameed T.K. vs. The State Tax Officer
Held
The High Court directed the appellate authority to consider and pass orders on the petitioner's stay application within three months. It further ordered that all coercive proceedings pursuant to the assessment order be kept in abeyance until a decision is taken on the stay petition.
Facts
The petitioner, aggrieved by an assessment order for the year 2017-18 (CST), filed an appeal and a stay petition before the Deputy Commissioner (Appeals). Fearing coercive recovery proceedings before the stay petition could be considered, the petitioner approached the High Court.
Key Issues
The key issue was the petitioner's apprehension of coercive recovery proceedings being initiated before the appellate authority could decide on the filed stay application.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MRS. JUSTICE SHOBA ANNAMMA EAPEN TUESDAY, THE 13TH DAY OF SEPTEMBER 2022 / 22ND BHADRA, 1944 WP(C) NO. 29200 OF 2022 PETITIONER/S: ABDUL HAMEED T.K., AGED 52 YEARS PROPRIETOR, M/S. FIDA TRADERS, OTHALUR P.O,, THRITHALA, PALAKKAD, PIN - 679534 BY ADVS. HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA RESPONDENT/S: 1 THE STATE TAX OFFICER STATE GOODS & SERVICES TAX DEPARTMENT, PATTAMBI, PALAKKAD, PIN - 679303 2 THE DEPUTY COMMISSIONER (APPEALS), STATE GST DEPARTMENT, TAX TOWERS, 5TH FLOOR, BEHIND CIVIL STATION, PALAKKAD, PIN - 678001 OTHER PRESENT: SMT. PARVATHY K. - GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.09.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) No.29200 of 2022 ..2.. JUDGMENT Aggrieved by Ext.P1 order of the first respondent, for the assessment year 2017-18 (CST), the petitioner has preferred Ext.P2 appeal before the 2nd respondent – Deputy Commissioner (Appeals), State GST Department, Palakkad. A petition for stay has also been filed as Ext.P3. The petitioner apprehends coercive proceedings to be effected even before the petition for stay is considered. He
The judgment continues below.
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