M/S. Hotel Gayathri International vs. The Deputy Commisioner Of State Tax

WP(C)/20846/2022HC KeralaGSTCNR KLHC01042988202228 June 2022Bench: HONOURABLE MR. JUSTICE GOPINATH P.3 pages

For Respondent: ADV. DR. THUSHARA JAMES (SR. GP)

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Held

The High Court directed the appellate authority to consider and pass orders on the petitioner's appeal within three months. It also ordered that recovery steps against the petitioner be kept in abeyance, conditional on the petitioner paying a sum of Rs. 2 lakhs within one month.

Facts

The petitioner filed an appeal and a stay petition against an assessment order for the year 2018-19. While the appeal was pending before the appellate authority, the respondents initiated recovery proceedings to recover the amount due under the assessment order.

Key Issues

The key legal issue was whether recovery proceedings could be initiated against an assessee when their appeal and stay petition against an assessment order were pending before the appellate authority.

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Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. TUESDAY, THE 28TH DAY OF JUNE 2022 / 7TH ASHADHA, 1944 WP(C) NO. 20846 OF 2022 PETITIONER/S: M/S. HOTEL GAYATHRI INTERNATIONAL THRIPPALLUR, ERIMAYUR P.O., PALAKKAD-678 546, REPRESENTED BY ITS MANAGING PARTNER, K.T.MANOJ KUMAR. BY ADVS. HARISANKAR V. MENON MEERA V.MENON RESPONDENT/S: 1 THE DEPUTY COMMISIONER OF STATE TAX, STATE GST DEPARTMENT, PALAKKAD-678 001. 2 THE ASST.COMMISSIONER (APPEALS), STATE GST DEPARTMENT, PALAKKAD-678 001. OTHER PRESENT: ADV. DR. THUSHARA JAMES (SR. GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28.06.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C)No.20846/2022 2

JUDGMENT The petitioner has preferred Ext.P2 appeal against Ext.P1 assessment order. The petitioner has approached this Court being aggrieved by the fact that the proceedings for recovery have been initiated to recover the amount due under Ext.P1 at a time when the appeal along with the stay petition is pending consideration before the appellate authority.

Having heard the learned counsel for the petitioner and the learned Senior Government Pleader for the respondents,

The judgment continues below.

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Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.