Jacob Barry vs. The Asst. Commissioner Of State Tax
Held
The High Court directed the appellate authority (2nd respondent) to consider and pass orders on the petitioner's stay petition within two months. It also ordered that all coercive proceedings against the petitioner be kept in abeyance until such a decision is taken.
Facts
The petitioner filed an appeal and a stay petition against an assessment order for the year 2015-16. Apprehending coercive recovery proceedings before the stay petition could be considered, the petitioner approached the High Court.
Key Issues
Whether coercive recovery proceedings should be stayed pending the appellate authority's decision on a stay application filed against an assessment order.
Sections Cited
None
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 TUESDAY, THE 15TH DAY OF MARCH 2022 / 24TH PHALGUNA, 1943 WP(C) NO. 8449 OF 2022 PETITIONER: JACOB BARRY, AGED 55 YEARS PROPRIETOR, M/S. YES METALS, BARRY ESTATE, VEEZHUMALA, KATTUSERI, ALATHUR, PALAKKAD 678 541. BY ADVS. HARISANKAR V. MENON MEERA V.MENON RESPONDENTS: 1 THE ASST. COMMISSIONER OF STATE TAX STATE GST DEPARTMENT, ALATHUR 678 541, PALAKKAD DISTRICT. 2 THE JOINT COMMISSIONER (APPEALS), STATE GIST DEPARTMENT, PALAKKAD 678 001. SMT.NISHA BOSE, SR.GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15.03.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO.8449 OF 2022 BECHU KURIAN THOMAS, J. ----------------------------------------- W.P.(C) No.8449 of 2022 ---------------------------------------- Dated this the 15th day of March, 2022 JUDGMENT Aggrieved by Ext.P1 order of assessment relating to assessment year 2015-16 petitioner has preferred an appeal before the 2nd respondent, a copy of which is produced as Ext.P2. A petition for stay of proceedings pursuant to the assessment order has also been filed as Ext.P3. Petitioner apprehends coerc
The judgment continues below.
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