Hotel New Excellency vs. The Asst. Commissioner - Iii
Held
The High Court directed the Tribunal to consider and pass orders on the petitioner's stay application within two months. It also ordered that recovery proceedings under the assessment order be kept in abeyance until the Tribunal decides the stay application.
Facts
Petitioner suffered an assessment order under the Kerala GST Act, 1963, which was largely upheld by the First Appellate Authority. Having filed a second appeal and a stay application before the Tribunal, the petitioner approached the High Court fearing recovery proceedings.
Key Issues
The key issue was whether recovery proceedings should be stayed pending the Tribunal's decision on the petitioner's second appeal and stay application.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. THURSDAY, THE 1ST DAY OF SEPTEMBER 2022 / 10 TH BHADRA, 1944 WP(C) NO. 28329 OF 2022 PETITIONER/S: HOTEL NEW EXCELLENCY AGED 61 YEARS MAIN ROAD, KARUNAGAPPALLY, REPRESENTED BY ITS MANAGING PARTNER, K.P. INDRABALAN , PIN - 690518 BY ADVS. HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA RESPONDENT/S: 1 THE ASST. COMMISSIONER - III SPECIAL CIRCLE, STATE GST DEPARTMENT, KOLLAM, PIN - 691506 2 THE ASSISTANT SECRETARY KERALA GENERAL SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, SASTHAMANGALAM, THIRUVANANTHAPURAM , PIN - 695010 ADV. THUSHARA JAMES (SR GP)ADV. P R SREEJITH (SR SC) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01.09.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 28329 OF 2022 2 JUDGMENT
Petitioner suffered Ext.P1 order of assessment under the provisions of Kerala GST Act, 1963. Though the petitioner approached the First Appellate Authority, by Exts.P2 and P3 orders, the Appellate Authority decided the appeal, substantially against the petitioner. The petitioner has approached the 2nd respondent Tribunal, by filing a second appeal
The judgment continues below.
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