Hotel Indraprestha vs. The State Tax Officer
Held
The High Court directed the Appellate Tribunal (2nd respondent) to consider and pass orders on the petitioner's stay petition (Ext.P4) within three months. Until a decision is taken on the stay petition, all coercive proceedings pursuant to the assessment order were ordered to be kept in abeyance.
Facts
The petitioner challenged an assessment order for the year 2019-20 and filed a second appeal along with a stay petition before the Appellate Tribunal. Fearing coercive recovery proceedings before the stay petition could be heard, the petitioner approached the High Court.
Key Issues
Whether coercive recovery proceedings should be stayed when an assessee's application for stay against an assessment order is pending consideration before the Appellate Tribunal.
Sections Cited
Section 45(A)
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS THURSDAY, THE 7TH DAY OF APRIL 2022 / 17TH CHAITHRA, 1944 WP(C) NO. 12856 OF 2022 PETITIONER: HOTEL INDRAPRESTHA, MAIN ROAD, KARUNAGAPPALLY - 690 518. REPRESENTED BY ITS MANAGING PARTNER SRI.K.P.INDRABALAN. BY ADVS. HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA RESPONDENTS: 1 THE STATE TAX OFFICER, SQUAD NO.2, STATE GST DEPARTMENT, KOLLAM AT KOTTARAKKARA - 691 506. 2 THE ASST.SECRETARY, KERALA GENERAL SALES TAX APPELLATE TRIBUNAL, ADDL.BENCH, SASTHAMANGALAM, THIRUVANANTHAPURAM - 695 101. 3 THE DEPUTY COMMISSIONER, STATE GST DEPARTMENT, KOLLAM - 601 021. BY SMT.NISHA BOSE, GP. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07.04.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.12856 of 2022 -2- BECHU KURIAN THOMAS, J. -----------------------------------
The judgment continues below.
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