Mariamma George vs. The State Tax Officer
Held
The High Court directed the appellate authority to consider and pass orders on the petitioner's stay petition within three months. All coercive proceedings against the petitioner were ordered to be kept in abeyance until a decision is taken on the stay petition.
Facts
The petitioner, aggrieved by an assessment order for the year 2013-14, filed an appeal along with a delay petition and a stay petition before the appellate authority. Apprehending coercive recovery proceedings before the stay petition could be decided, the petitioner approached the High Court.
Key Issues
The key issue was whether coercive recovery proceedings should be stayed pending the appellate authority's decision on the petitioner's application for stay against an assessment order.
Sections Cited
None mentioned
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE VIJU ABRAHAM FRIDAY, THE 22ND DAY OF APRIL 2022 / 2ND VAISAKHA, 1944 WP(C) NO. 14363 OF 2022 PETITIONER/S: MARIAMMA GEORGE, AGED 65 YEARS (W/O. LATE M.K. GEORGE, PROPRIETOR, M/S PAUL & SONS FURNITURE), MANKIDIAN HOUSE, HOUSE NO. VII/ 493, CHEVOOR P.O, THRISSUR 680 027. BY ADVS. HARISANKAR V. MENON MEERA V.MENON RESPONDENT/S: 1 THE STATE TAX OFFICER, 2ND CIRCLE, STATE GST DEPARTMENT, THRISSUR 680 004. 2 TYHE DEPUTY COMMISSIONER (APPEALS), STATE GST DEPARTMENT, POOTHOLE, THRISSUR 680 004. 3 THE DY. TAHSILDAR, TALUK OFFICE, THIRUVANANTHAPURAM TALUK, THIRUVANANTHAPURAM 695 023. OTHER PRESENT: GP RESHMITA R CHANDRAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22.04.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 14363 OF 2022 ..2.. JUDGMENT Aggrieved by Ext.P1 order of assessment relating to assessment year 2013-14, petitioner has preferred Ext.P2 appeal before the 2nd respondent along with Ext.P3 delay petition. A petition for stay of proceedings pursuant to the assessment order has also been filed as Ext.P4. The petitioner apprehends coercive proceedings to be effected
The judgment continues below.
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