Radhakrishnan B vs. Assistant Commissioner(Works Contract)
Held
The High Court directed the appellate authority to consider and pass orders on the petitioner's stay petition within a period of two months. It further ordered that all coercive proceedings pursuant to the demand notice be kept in abeyance until a decision is taken on the stay petition.
Facts
The petitioner challenged an assessment order for the year 2016-17 by filing an appeal and a stay petition before the appellate authority. Apprehending coercive recovery proceedings initiated through a demand notice before the stay petition could be decided, the petitioner approached the High Court.
Key Issues
The key legal issue was whether coercive recovery proceedings could be initiated against an assessee when their stay application against an assessment order was pending before the appellate authority.
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Heard together (2 matters)
Read from the judgment's own cause title. This page is filed under one of them.
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS MONDAY, THE 14TH DAY OF MARCH 2022 / 23RD PHALGUNA, 1943 WP(C) NO. 8332 OF 2022 PETITIONER: RADHAKRISHNAN B AGED 52 YEARS PROPRIETOR, AKSHAY BUILDERS, T.C. 4/1815 (1) OPP. TRIVANDRUM TENNIS CLUB, KOWDIAR, THIRUVANANTHAPURAM - 695003. BY ADVS. S.ANIL KUMAR (TRIVANDRUM) RAHUL A. APARNA ANIL RESPONDENTS: 1 ASSISTANT COMMISSIONER(WORKS CONTRACT) STATE GST DEPARTMENT, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM - 695002. 2 THE JOINT COMMISSIONER (APPEALS), STATE GST DEPARTMENT, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM - 695002. 3 THE DEPUTY TAHSILDAR TALUK OFFICE, THIRUVANANTHAPURAM - 695023. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14.03.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 8332 OF 2022 BECHU KURIAN THOMAS, J. ----------------------------------------- W.P.(C) No. 8332 of 2022 ---------------------------------------- Dated this the 14th day of March, 2022 JUDGMENT Aggrieved by Ext.P1 order of assessment relating to assessment year 2016-17, petitioner has preferred an appeal before the 2nd respondent, a copy of which is produced a
The judgment continues below.
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